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    Wyświetlanie 1-5 z 5
    Tytuł:
    Teoretyczne podstawy analizy kosztow i korzysci oraz kryteria oceny przedsiewziec gospodarczych w lesnictwie
    Autorzy:
    Plotkowski, L.
    Powiązania:
    https://bibliotekanauki.pl/articles/810736.pdf
    Data publikacji:
    1996
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    analiza kosztow
    przedsiewziecia gospodarcze
    analiza korzysci
    koszty
    lesnictwo
    ekonomika i organizacja
    Źródło:
    Sylwan; 1996, 140, 06; 5-14
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Analiza kosztów użytkowania ciągników przegubowych na terenie Bieszczad
    Analiz stoimosti ehksploatacii sharnirnykh traktorov na territorii Beshhad
    Eine Kostenanalyse der Anwendung von Gelenkschleppern im Gelande von Bieszczady
    Autorzy:
    Dyduch, C.
    Powiązania:
    https://bibliotekanauki.pl/articles/822495.pdf
    Data publikacji:
    1973
    Wydawca:
    Polskie Towarzystwo Leśne
    Źródło:
    Sylwan; 1973, 117, 08
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Analiza porównawcza w średniookresowym planowaniu ekonomicznym w nadleśnictwie
    Benchmarking in medium-term economic planning in the forest district
    Autorzy:
    Wysocka-Fijorek, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/985701.pdf
    Data publikacji:
    2019
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    nadlesnictwa
    gospodarka lesna
    analiza ekonomiczna
    analiza kosztow
    analiza przychodow
    analiza porownawcza
    forest management plan
    economic assessment
    economic efficiency
    benchmarking
    Opis:
    Planned forest management is carried out based on the forest management planning (PUL) operations prepared for a 10−year economic period. The economic expertise may omit a detailed organizational analysis of the company, as well as indications regarding the search for strategic solutions. The following study aims to present a method for analysing the economic consequences of forest management activities by the forest district in the context of selected forest districts. A new element, in relation to the content of the forest management plan, is the inclusion in the economic expertise (EEN) of the economic analysis of the forest district in the context of other forest districts (benchmarking). Due to the fact that economic data are sensitive data, information about the name of the forest district under analysis and comparator districts are not given in the publication. The most important management and economic indicators for the forest district should be presented against the background of the results of similar and extreme units in the Regional Directorate of the State Forests (RDSF) in the relation to the district inspected. It was assumed that the forest district, for which EEN will be developed, will be compared with the four forest districts of RDSF. Data and the scope of the EEN must provide the possibility of its updating in any period of validity of the PUL, especially in situations when phenomena occur that fundamentally change the planned scope, time, place and size of economic tasks. The forest district, analysed in the context of comparison units, should pay special attention to the proportions between the costs of the core activity, and thus the main part of the activity, and the administrative costs. Analysing the economic efficiency of forest management, apart from the quantitative dimension of obtaining timber, it is necessary to pay attention to the value dimension. Costs incurred by the superintendences for employment of employees constitute the main group of administrative costs. It should be incur in mind that the structure of costs and revenues in the superintendence depends largely on natural conditions. Irrespective of the specific character of the forest district, the main revenue group is revenue from the sales title acquired in the forest district. In turn, a significant group of costs are employment costs of employees and other administrative costs. Revenues do not depend only on the quantity of timber harvested and sold, but also on its quality and species. Administrative costs should be limited by adjusting them to tasks in the field of forest management, sales of timber and local specificity of the unit. The costs of forest management depend mainly on the conditions under which forest management is carried out.
    Źródło:
    Sylwan; 2019, 163, 04; 279-291
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Wpływ kosztów realizacji pozaprodukcyjnych funkcji lasu na sytuację ekonomiczną nadleśnictw Regionalnej Dyrekcji Lasów Państwowych w Krakowie
    Effect of costs incurred on the development of non-productive forest functions on the economic situation in forest districts in the Regional Directorate of the State Forests in Krakow
    Autorzy:
    Kożuch, A.
    Adamowicz, K.
    Powiązania:
    https://bibliotekanauki.pl/articles/989442.pdf
    Data publikacji:
    2016
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    lasy
    funkcje lasu
    funkcje pozaprodukcyjne
    funkcje spoleczne
    edukacja przyrodniczo-lesna
    zagospodarowanie rekreacyjne
    ochrona przyrody
    koszty realizacji
    struktura kosztow
    analiza kosztow
    RDLP Krakow
    sytuacja ekonomiczna
    additional costs
    opportunity costs
    financial result
    forest function
    Opis:
    The State Forests provide financial support, mainly from funds obtained in the sale of raw timber, for activities undertaken to increase the potential of the social and ecological forest functions. The study aimed to categorize and analyse costs incurred by forest districts in the Regional Directorate of the State Forests in Kraków (RDSF Kraków) in the years of 2005−2009 on the development of selected non−productive forest functions, particularly nature− and forest−related education, recreation forest management and nature protection. The effect of costs falling within the above mentioned categories on the financial situation of the forest districts was also assessed. Empirical data were obtained from financial statements, reports of the Information System of the State Forests, as well as interviews and a questionnaire survey answered by the Forest Service. Direct additional costs were acquired from the accounting records. Indirect and alternative costs were deduced i.a. from results of the questionnaire survey and calculations of the raw timber volume left in forests. In the studied period, the incurred costs and potentially lost profits associated with the development of non−productive forest functions systematically increased in forest districts and attained over 18.8 mln PLN. In the costs structure, the lowest share was observed for direct additional costs (tab. 1). Indirect costs, which were recorded, however not assigned to specific account items, covered 31%. The greatest share of expenses was noted for alternative costs. In the considered period, most forest districts of RDSF Kraków showed a negative financial result (tab. 2). The adverse financial situation in the forest districts was worsened by additional and alternative costs of development of non−productive forest functions. Important financial consequences for forest economy resulted mainly from implementation of nature protection tasks (additional and alternative costs of nature protection accounted for 79% of expenses incurred on fulfilling non−productive forest functions). Additional costs of the development of non−productive forest functions covered 1.6% of total expenses. Value of unharvested timber amounted to 1.9% of income from sale of raw timber. There is a need to emphasize activities undertaken by the State Forests within the development of non−productive forest functions as well as to adjust the cost accounting system in order to facilitate calculations of indirect costs and potentially lost profits.
    Źródło:
    Sylwan; 2016, 160, 12; 1010-1019
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Analiza porównawcza kosztów wyznaczania granic wyłączeń drzewostanowych w urządzaniu lasu metodami fotogrametryczną i busolową
    Comparative analysis of costs of determination of boundaries among stands in forest survey with photogrammetric and compass techniques
    Autorzy:
    Arbatowski, S.
    Powiązania:
    https://bibliotekanauki.pl/articles/824817.pdf
    Data publikacji:
    1968
    Wydawca:
    Polskie Towarzystwo Leśne
    Źródło:
    Sylwan; 1968, 112, 03
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
      Wyświetlanie 1-5 z 5

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