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    Wyświetlanie 1-7 z 7
    Tytuł:
    Metody standaryzacji kosztów jednostkowych wybranych prac z zakresu hodowli lasu
    Methods of standardisation of the unit costs of selected silvicultural works
    Autorzy:
    Kocel, J.
    Wysocka-Fijorek, E.
    Mionskowski, M.
    Powiązania:
    https://bibliotekanauki.pl/articles/979356.pdf
    Data publikacji:
    2019
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    hodowla lasu
    prace hodowlane
    koszty pracy
    koszty jednostkowe
    standaryzacja
    leśnictwo
    costs standardization
    costs of silviculture
    financial system of state forests
    Opis:
    The article presents methods for standardizing the costs of the silvicultural treatments (renewals and afforestation, corrections and additions, tending). Our scope included the statistical determination of factors shaping the costs of selected works, elaborating methods of their standardization, assessment of these methods suitability for determining standard unit costs of selected silvicultural works, and selection of the method for application in the financial system of the State Forests. The data were obtained from the database of the State Forests Information System for all forest districts in the country. Information about the social background of forest districts was obtained from the Local Data Bank. Initially we analysed factors shaping the costs of forest works. The first developed method was based on the grouping of forest districts with similar natural conditions described by the forest habitat types, which are the main factor shaping the costs of silviculture. The other method consisted of technological models for the field−works using the time−consumption catalogues used in the State Forests. Each of the developed methods is characterized by specific disadvantages and advantages. The first method determines the standard costs on the basis of historical data. The use of data incurred by forest districts in previous years has a major disadvantage, as they may contain results of poor efficacy from previous periods. However, the creation of groups of forest districts with similar natural conditions by organizational units from different regions of the country with different economic and social conditions, as various regional directorates of the State Forests pursuing a specific policy on the amount of rates for services performed by forest companies limits the disadvantages. The main advantage of the other method is that it is not based on the historical data. This method also gives the forest district management the opportunity to compare rates for services provided by forestry companies with the economic environment of the forest district, thanks to the use of the average monthly gross wages in administration districts. The disadvantage of this method is the lack of source data (time−consumption) from forest districts planning costs in natural units and applying long−term agreements with forestry services companies. Full assessment of the proposed methods will be possible after comparison of standardized costs calculated by different methods with actual values.
    Źródło:
    Sylwan; 2019, 163, 11; 892-902
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Metoda standaryzacji kosztów jednostkowych ścinki i wyrobu sortymentów
    Method of standardizing of unit costs of felling and production of wood assortments
    Autorzy:
    Kocel, J.
    Powiązania:
    https://bibliotekanauki.pl/articles/978876.pdf
    Data publikacji:
    2020
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    standard costs
    felling and production of wood assortments
    grouping method for forest districts
    financial
    system of the state forests
    Opis:
    The paper presents the standardization of felling and production of assortments costs by the method of grouping forest districts with similar natural conditions. The standard costs were compared with the incurred (actual) and planned costs, and the method of determining the standard unit costs of felling and production of assortments was assessed in terms of its use in the State Forests National Forest Holding financial system. Source materials for 2017 were obtained from the databases of the State Forests Information System for all forest districts and used to develop standard unit costs. The method of costs standardization determined 12 uniform groups of forest districts in terms of the structure of harvested timber assortments and the share of dominant tree species in the total area of forest districts. Then for each group 5% of outlying values were excluded based on mean and standard deviation. Next, average value for such truncated number of cases was calculated and defined as the standard costs. Pearson linear correlation was used to examine the relationship between actual, planned and standard unit costs. We found significant relationship between the investigated types of costs. The significant relationship was found also among weighted averages of actual, planned and standard unit costs calculated for regional directorates of the State Forests. No significant differences was observed between average unit costs not reflected in the financial practice of the State Forests. Slight differences in analysed costs constitute significant cost values on the scale of the whole company as felling and production of assortments consists of many tasks. The presented method of forest districts grouping should be used to standardize unit costs of felling and assortments production, which would be helpful in financial planning at the various levels of the management in the State Forests. Values omitted in the presented method require additional analyzes. Separate assessment is also required for the factors (justified or unreasonable) causing deviations in forest districts obtaining actual costs departing from the costs of other forest districts included in the same assortment and species group.
    Źródło:
    Sylwan; 2020, 164, 09; 736-746
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Określanie standardowych kosztów jednostkowych wybranych prac z zakresu hodowli lasu
    Determination of standard unit costs of selected works from the silviculture
    Autorzy:
    Kocel, J.
    Wysocka-Fijorek, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/979003.pdf
    Data publikacji:
    2020
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    hodowla lasu
    prace hodowlane
    odnowienia lasu
    zalesianie
    koszty jednostkowe
    standaryzacja
    leśnictwo
    prace pielęgnacyjne
    standard costs
    silviculture
    grouping method
    ‘technological' method
    financial system of the state forests
    Opis:
    The article presents the standardization of costs of silviculture treatments (reforestation and afforestation, corrections and overplanting, forest tending) with the method of grouping forest districts with similar natural conditions and the ‘technological’ method. The standard costs were compared with the real costs, and the applied methods were assessed in terms of their suitability for the State Forests financial system. Source materials were obtained for 2017 from the databases of the State Forests Information System. The base for determination of the value of the average monthly gross remuneration by poviats for forest districts and regional directorates of the State Forests for 2017 was information obtained from the Local Data Bank of the Statistics Poland and announcements of the President of the Statistics Poland on average remuneration in the national economy. The standardization method of unit costs in silviculture based on groups of forest districts with similar natural conditions boiled down to determining 12 uniform groups of forest districts in terms of the structure of forest habitat types. The ‘technological’ method consisted in building technological models of works in silviculture using the labor−consumption catalogues in force in the State Forests. The relationship between the developed standard costs and the weighted average real costs was calculated using the Spearman correlation. It achieved lower values for all analyzed treatment groups compared to the dependencies related to cost standardization using the ‘technological’ method. Comparison of deviations of reforestation and afforestation as well as corrections and overplanting calculated by two methods with real costs determined in regional directorates of the State Forests using the Wilcoxon test allowed to indicate regional directorates, in which underestimation of standard costs concerned both analyzed methods occurred. Forest districts included in these directorates should be subjected to careful analysis. To standardize unit costs of reforestation and afforestation, as well as corrections and overplanting, it is proposed to use the method of determining standard unit costs on the basis of groups of forest districts with similar natural conditions. The ‘technological’ method should be used to standardize unit costs of forest tending. However, one should take into account the overestimation of standard costs in comparison with the actual unit costs of this group of activities, especially in forest districts with high competition on the forest services market.
    Źródło:
    Sylwan; 2020, 164, 03; 196-205
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ekonomiczne aspekty lesnictwa w krajach Unii Europejskiej i w Polsce
    Autorzy:
    Klocek, A.
    Powiązania:
    https://bibliotekanauki.pl/articles/1178262.pdf
    Data publikacji:
    2003
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    Unia Europejska
    Polska
    lesnictwo
    ekonomika i organizacja
    evolution of goals
    principles of sustainability
    forest management
    economic−financial condition
    forest
    production
    costs and effects
    Opis:
    The first part of the paper presents a synthetic approach to the evolving goals and accompanying major principles of forest management. The other parts of the paper concentrate on the assessment of current economic and financial conditions of forest management in the state−owned forests on the example of the selected countries (West Germany, Austria, Finland and Poland), which differ in organisation systems of forest management. The last part of the paper contains a number of statements of a general nature.
    Źródło:
    Sylwan; 2003, 147, 01; 1-11
    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:
    Finansowe aspekty ochrony rezerwatów przyrody w Lasach Państwowych
    The financial aspects of protection of nature reserves in the State Forests
    Autorzy:
    Referowska-Chodak, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/1018639.pdf
    Data publikacji:
    2006
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    podatek gruntowy
    rezerwaty przyrody
    koszty
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    lesnictwo
    ochrona przyrody
    nature reserves
    state forests
    nature conservation costs
    expenditures and revenues from nature reserves
    Opis:
    The paper presents the 2001 questionnaire survey data concerning the financial aspects of protection of nature reserves located in the territory administered by the „State Forests” National Forest Holding. As shown in the specification of direct costs (i.a. treatment execution costs) and indirect costs (i.a. part of SF staff remunerations for their participation in decision−making, conservation and execution of protective tasks in reserve area) the financial contribution incurred by the State Forests for the maintenance and conducting of this form of nature protection proved to be substantial.
    Źródło:
    Sylwan; 2006, 150, 06; 65-72
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ocena efektywności ekonomicznej gospodarki leśnej w Leśnym Kompleksie Promocyjnym Puszcza Białowieska. Część 1. Analiza działalności i wynik finansowy
    Evaluation of the economic efficiency of forest management in the 'Puszcza Bialowieska' Forest Promotional Complex. Part 1. Analysis of the activity and financial result
    Autorzy:
    Konieczny, A.A.
    Sikora, A.T.
    Powiązania:
    https://bibliotekanauki.pl/articles/980249.pdf
    Data publikacji:
    2019
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    lesne kompleksy promocyjne
    Lesny Kompleks Promocyjny Puszcza Bialowieska
    nadlesnictwa
    Nadlesnictwo Bialowieza
    Nadlesnictwo Browsk
    Nadlesnictwo Hajnowka
    gospodarka lesna
    efektywnosc ekonomiczna
    przychody
    koszty
    wyniki finansowe
    revenues and costs of activity
    financial result
    nature protection in forests
    Opis:
    The aim of this study is to assess the economic efficiency of forest management based on the revenues and costs of selected activities and the financial result of the forest districts within the ‘Puszcza Białowieska’ Forest Promotional Complex (FPC), i.e. Białowieża, Browsk and Hajnówka forest districts. The assessment of the economic efficiency of the forest management in ‘Puszcza Białowieska’ FPC forest districts was analyzed in relation to the average values for comparative units (28 other forest districts) included in the Regional Directorate of State Forests (RDSF) in Białystok. In this study the profit and loss account and the basic reporting document on financial and economic activity (LPIR1) for the years 2011−2017 were used. Data were collected from the State Forests Information System. A detailed analysis of revenues and costs (from the sale of products, goods and materials), including administrative, basic, side, additional and social−living activities, as well as general administrative costs was made. The financial result of the FPC forest districts was also analyzed and then modified by increasing the net result by the value of the write−off for the forest fund and the maintenance costs of the superior units and reduced by the additional payment from the forestry fund. The amount of financial results of ‘Puszcza Białowieska’ FPC forest districts is mainly determined by revenues from the sale of woody raw material. Other types of activities do not have a significant impact on improving the financial result of these entities. The actual financial situation of ‘Puszcza Białowieska’ FPC forest districts reflects the modified net financial result, including for funds from the forest fund. Implementation of tasks in the field of nature protection and restrictions resulting from the acquisition of timber in ‘Puszcza Białowieska’ FPC forest districts significantly worsen their financial result. Implementation of additional tasks in the field of nature conservation causes a deterioration in the economic effi− ciency of forest management, which suggests extending the analyzes of other forest districts of the State Forests.
    Źródło:
    Sylwan; 2019, 163, 07; 531-541
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
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