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Tytuł:
Logistyka dostaw surowca sosnowego
Logistics of Scots pine wood supply
Autorzy:
Wieruszewski, M.
Trociński, A.
Kawalerczyk, J.
Mydlarz, K.
Powiązania:
https://bibliotekanauki.pl/articles/979088.pdf
Data publikacji:
2020
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
pine wood
transport
supply costs
supply chain
Opis:
The supply of raw material is the result of the logistical link between the actions of forest and wood companies. Research on sustainable development for this area of activity results from cooperation between representatives of forests, transport companies and wood industry companies. The rationale for the undertaken projects is determined by the level of interference of transport activities and taking into account its impact on the environment and social needs. The aim of the study was to verify the process of transport planning and its implementation in an economically and environmentally effective way, in terms of sustainable material flows. The results present cases of trade in coniferous raw wood material in the area of medium−sized plants, with round wood processing in the range from 30 to 100 thousand m3. The role of transport requirements in this trade was assessed, i.e. optimal use of available transport routes, vehicle loading and collection from forest areas. The paper presents the dependence of the flow of coniferous wood from forests to selected groups of sawmill customers on the distance and periodicity of demand in particular processing phases. For a properly functioning sustainable supply chain it is necessary to maintain a balance between economic aspects and environmental values. When undertaking logistic activities in the scope of raw material supplies, it is necessary to approach the indicated issues comprehensively
Źródło:
Sylwan; 2020, 164, 08; 637-642
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ekonomiczne konsekwencje wichury w 2016 roku w Nadleśnictwie Supraśl
Economic consequences of the 2016 storm in the Supraśl Forest District
Autorzy:
Hryniewicka, A.
Mandziuk, A.
Powiązania:
https://bibliotekanauki.pl/articles/979028.pdf
Data publikacji:
2020
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
extraordinary costs
timber price
value of stand
timber of disaster
Opis:
The purpose of the article is to determine the value of losses resulting from salvage cutting of stands and to estimate the amount of extraordinary costs and profits from the sale of removed wood in forests damaged by a wind−storm that occurred on June 17, 2016 in the Supraśl Forest District (NE Poland). We obtained the following data from the State Forests Information System: the size of disaster area, the volume and structure of harvested wood in the affected area, extraordinary costs as a result of damage caused by a wind−storm, average sales price of downed or broken wood separated into individual recipients and entrepreneurs. The renewal of the disaster area has not been completed as for June 5, 2019. To determine the value of losses due to salvage felling of stands, formulas included in the Regulation of the Minister of the Environment of 20 June 2002 on one−time compensation for salvage felling of stands were used. Tables of stand value indicators developed by the Forest Research Institute in 2013 were used for the calculations. The total area of forests damaged by a wind−storm in the Supraśl Forest District was 329 ha. The area in which harvesting was carried out using a clear−cutting method covered 284 ha, the removal of damage in the remaining area was performed in accidental cuts. The total extraordinary costs incurred by the Supraśl Forest District as a result of a wind−storm amounted to over PLN 10.9 million, the largest group were costs related to harvesting and skidding of trees in disaster areas (nearly PLN 9.5 million). The total value of sales of large− and medium−sized wood assortments to retail customers was approximately PLN 1.93 million and to entrepreneurs over PLN 44.7 million. The value of small−sized assortments was at the level of PLN 37.5 thousand for retail customers and PLN 39.8 thousand for entrepreneurs. The value of forests damaged by a wind−storm was estimated at over PLN 20.3 million. A comprehensive analysis of the economic effects of the natural disaster in the Supraśl Forest District has not been completed; it requires research conducted in subsequent years, as the consequences and related costs of the hurricane will be experienced in the near future.
Źródło:
Sylwan; 2020, 164, 04; 321-330
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
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:
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:
Rębnia przerębowa jako nowoczesna metoda biologicznej racjonalizacji
Selection system as a modern biological rationalisation method
Autorzy:
Paluch, J.
Powiązania:
https://bibliotekanauki.pl/articles/1018587.pdf
Data publikacji:
2006
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
rebnie przerebowe
hodowla lasu
wady
lesnictwo
zalety
selection−cutting system
stand stability
reduced costs of treatments
Opis:
From the economic point of view, stands managed under selection system are today an interesting alternative to the clearcutting and shelterwood systems. The main advantages of the selection stands is the biological automation of production consisting of the utilisation of the impact of the upper layer trees on the quantitative and qualitative properties of young regeneration and of the lower layer trees (grown under shade), as well as the possibility of limiting tending treatments applied to trees in the youngest development phase resulting in an increase in the average dbh of harvested trees and average unit price of harvested wood.
Źródło:
Sylwan; 2006, 150, 10; 20-29
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Społeczne i ekonomiczne uwarunkowania realizacji publicznych funkcji lasu w Państwowym Gospodarstwie Leśnym Lasy Państwowe
Social and economic conditions for providing public forest services in the State Forests National Forest Holding
Autorzy:
Gołos, P.
Kaliszewski, A.
Powiązania:
https://bibliotekanauki.pl/articles/989401.pdf
Data publikacji:
2016
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
gospodarka lesna
Panstwowe Gospodarstwo Lesne Lasy Panstwowe
lasy panstwowe
funkcje publiczne
funkcje pozaprodukcyjne
funkcje ochronne
funkcje spoleczne
realizacja
uwarunkowania spoleczne
uwarunkowania ekonomiczne
non−timber forest services
costs and incomes
forest economy
opportunity costs
forest policy
Opis:
The objective of the study was to present the social and economic conditions needed for provision of public forest functions by the State Forests National Forest Holding (PGL LP) managing the great majority of forests of the national property in Poland. The analysis was restricted to the selected protection functions (water and soil protection, protection of air and wildlife) and to the social functions (recreational and educational). Based on the analysis of four social factors (increasing social awareness, demographic changes in Poland, growing wealth of Polish society and social preferences towards forest functions) and three economic factors (increasing costs of forest management including labour costs and decreasing productive capacities of forestry), a number of conditions decisive for further directions of public sphere development in forestry as well as mutual relations between two main areas of PGL LP activities (timber production function and the most important non−timber forest and forest management functions) were developed. The obtained results indicate that in the nearest decades the PGL LP will implement forest management close to the limits of economic efficiency, which first of all will depend on the social factors. Necessary conditions will be interlinked with political expectations towards the forests as an important element of climate policy and also towards timber from forests as a source of renewable energy. Presented factors will occur in conditions of further diversification of competency in the field of nature protection within forests as well as persisting tendency towards diminishing area of productive forests. Resolving the conflict between multiple unfavourable for the forest economy social, political and environmental circumstances could come through economic solutions such as development of internal timber market and increasing timber prices.
Źródło:
Sylwan; 2016, 160, 02; 91-99
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:
Sukcesja leśna na gruntach porolnych; stan obecny, prognozy i wątpliwości
Forest succession on abandoned farmland; current estimates, forecasts and uncertainties
Autorzy:
Szwagrzyk, J.
Powiązania:
https://bibliotekanauki.pl/articles/1023430.pdf
Data publikacji:
2004
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
sukcesja roslin
grunty porolne
sukcesja wtorna
lesnictwo
sukcesja lesna
timber extraction
cable crane larix 3t
bieszczady mountains
damage
productivity
costs
Opis:
The usefulness of a cable crane Larix 3T was analysed in terms of damage, productivity and unit costs during timber extraction. The cable crane was used in the stands managed under the irregular shelterwood cutting system in the Wetlina Forest District in the Bieszczady Mountains.
Źródło:
Sylwan; 2004, 148, 04; 53-59
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena wpływu wybranych zabiegów hodowlanych i typów siedliskowych lasu na koszt pozyskania surowca drzewnego w czyszczeniach i trzebieżach
Evaluating the impact of silvicultural treatments and forest habitat type on the cost of timber harvest in cleanings and thinnings
Autorzy:
Adamowicz, K.
Gostołek, R.
Jaszczak, R.
Szczypa, P.
Szramka, H.
Powiązania:
https://bibliotekanauki.pl/articles/989459.pdf
Data publikacji:
2016
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
gospodarka lesna
typy siedliskowe lasu
zabiegi hodowlane
pozyskiwanie drewna
koszty
trzebieze
czyszczenia pozne
forest economics
forest habitat type
costs
silviculture
Opis:
Integrating the economic aspects of forest management (cost) with ecological elements of timber production (habitat type) significantly contributes to a better understanding of forest growth and utilisation. The type of silvicultural treatments and forest habitat types determine number of economic activities carried out in the stands and have an important impact on the associated costs. The aim of the study was to describe the impact of silviculture treatments and types of forest habitat on unit timber harvesting cost. We summarised the cost of timber logging depending on the harvest practices and types of habitats. In total, costs of treatments performed on the 2.5 thousand ha area were analysed. Obtained results were combined in relation to average unit costs of raw timber logging from individual habitats and silviculture treatments such as late cleanings and thinnings. The studied impact was assessed with standard deviation (SD) based on the assumption that the higher its value, the more important role of silvicultural treatments and forest habitats in defining the cost of raw timber harvesting. Our study showed that both factors (type of forest habitat and silvicultural treatment) had an effect on variability of timber logging costs. Comparing deciduous and coniferous habitats, higher costs were reported for the latter one. The highest unit cost of timber logging was found on the fresh coniferous habitat, while the lowest on the wet mixed forest. Moreover, the highest cost was reported for timber raw material harvested from late cleanings and the lowest from late thinnings. SD of the average cost of timber harvest ranged from 12.67 to 13.53 PLN depending on the silviculture treatments and from 0.68 to 2.39 PLN depending on the forest type. Our findings are important preliminary steps in broader study regarding revenues generated from forest stands growing on different habitats. Eventually it would help in assessing the profitability of economic activity that depends on environmental conditions of forest management.
Źródło:
Sylwan; 2016, 160, 12; 993-1001
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ekonomiczna ocena edukacyjnej działalności nadleśnictw w Regionalnej Dyrekcji Lasów Państwowych w Krakowie
Economic evaluation of educational activity of forest districts in Regional Directorate of State Forests in Krakow
Autorzy:
Janusz, A.
Powiązania:
https://bibliotekanauki.pl/articles/993277.pdf
Data publikacji:
2013
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
RDLP Krakow
nadlesnictwa
edukacja spoleczenstwa
edukacja przyrodniczo-lesna
dzialalnosc edukacyjna
ocena ekonomiczna
nature−and forest−related education
costs
forest district
Opis:
Particular entities of the State Forests differ in their activity in the field of nature−and forest−related education. The study provides an economic evaluation of the degree of involvement of forest districts, within the Regional Directorate of State Forests (RDSF) in Kraków, in educating the society on nature− and forest−related issues. Financial expenditures were analysed and the zero unitarization method was used. In the years of 2005−2009, over 82.4% of expenses on education in the RDSF in Kraków were covered by the State Forests, ca. 42% were financed from the own funds of forest districts and over 40% – from the Forest Fund. Total expenses on educational activities included 57% of direct costs and 43% of indirect costs. Quantitative indicators and expenditure indicators provided basis for the distinction of groups of forest districts, according to their activity in the field of nature− and forest−related education.
Źródło:
Sylwan; 2013, 157, 09; 686-694
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Efektywność pracy harwestera Valmet 911 Snake w warunkach górskich
Productivity of the harvester Valmet 911 Snake under the mountain conditions
Autorzy:
Moskalik, T.
Stampfer, K.
Powiązania:
https://bibliotekanauki.pl/articles/973296.pdf
Data publikacji:
2003
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
harwester Valmet 911 Snake
koszty
pozyskiwanie drewna
masyzny leśne
efektywność pracy
lasy górskie
wydajność pracy
leśnictwo
mechanized harvesting
harvester
productivity
harvesting costs
Opis:
In the times of market economy the rational harvesting of timber both in the lowland and mountain forests demands application of such technical means, which are economically effective. The use of the harvester Valmet 911 Snake can be one of possible solutions in this respect. The productivity of this machine as shown in Austrian studies ranges from 12 to 32 m3/h. The unit costs of timber harvesting under Austrian conditions are 13 to 36 PLN/m3. In Poland these costs would be lower by 25 percent.
Źródło:
Sylwan; 2003, 147, 04; 91-98
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:
Określenie wielkości standardowych kosztów administracyjnych nadleśnictw na podstawie wskaźnika stopnia trudności gospodarowania
Determination of the standard administrative cost level in forest districts based on a synthetic management difficulty index
Autorzy:
Kocel, J.
Kwiecień, R.
Wysocka-Fijorek, E.
Mionskowski, M.
Garbacz, M.
Powiązania:
https://bibliotekanauki.pl/articles/985807.pdf
Data publikacji:
2018
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
Panstwowe Gospodarstwo Lesne Lasy Panstwowe
nadlesnictwa
koszty administracyjne
wskaznik stopnia trudnosci gospodarowania
management difficulty index (stg)
forest districts
standardization of administrative costs
Opis:
The paper presents the results of the standardization of administrative costs of forest districts using the Management Difficulty Index (STG) for forest districts. It discusses the basis for the structuring of the STG for forest districts as well as standardization of administrative costs of the regional directorates of the State Forests using the source data from 2014. The source data for the administrative costs incurred by forest districts as well as the data on natural−forest conditions and annual economic tasks of forest districts were obtained from the State Forests Information System database for all forest districts in the country, the Bureau for Forest Management and Geodesy and the Forest Data Bank. Information on the social environment of forest districts was obtained from the Local Data Bank of the Central Statistical Office and the data on the number of cases of theft and damage to forests directly from forest districts. The obtained results indicate that the index value calculated for the regional directorates of the State Forests (RDSF) was determined by the number of subordinate forest districts and index values obtained by them. The highest STG value in 2014 was reported for: Katowice RDSF – 153.43, Szczecin RDSF – 145.2 and Wrocław RDSF – 128.7 points. The lowest STG value was recorded in the Warsaw RDSF – 49.39, Kraków RDSF – 53.14 and Gdańsk RDSF – 64.02 points. The calculated differences between the total administrative costs incurred by forest districts and the total standard administrative costs calculated on the basis of the mean value of 1 point of STG for forest districts in the State Forests for 2014 allowed dividing the regional directorates of the State Forests into two groups. The first one consists of 10 regional directorates, whose total actual administrative activity costs were lower than total standard administrative costs (negative values). The other group consists of 7 regional directorates, whose total standard administrative costs were lower than actual costs incurred in 2014 (positive values). STG indices for forest districts can be successfully used to standardize the total costs of forest districts. They should be a helpful tool in developing more objective methods of shaping the employment level in forest districts taking into account natural−forest conditions and economic tasks being implemented in these organizational units.
Źródło:
Sylwan; 2018, 162, 02; 101-109
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:
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
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