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Wyświetlanie 1-4 z 4
Tytuł:
Ocena funkcjonowania różnych typów spółek leśnych w warunkach zmiennych kosztów administracji i produkcji leśnej
Evaluation of forestry companies with differing administrative and production costs
Autorzy:
Wysocka-Fijorek, E.
Powiązania:
https://bibliotekanauki.pl/articles/45689.pdf
Data publikacji:
2017
Wydawca:
Instytut Badawczy Leśnictwa
Tematy:
lesnictwo
ekonomika lesnictwa
gospodarka lesna
lasy prywatne
lasy panstwowe
spolki
zarzadzanie
funkcjonowanie
koszty administracyjne
produkcja lesna
Opis:
This paper contributes to the ongoing discussion on the improvement of private forest management in Poland. It examines characteristics of various types of forestry companies encompassing either completely private forests or a mixture of private and state-owned forests. Different possibilities for operating private and state-owned forestry companies were examined. The assessment of forestry companies was carried out for three categories based on forest inventory data and economic information. Each of the categories contained three different types of forestry companies classified as follows: I – companies managing private forests only, II – companies managing both private and state-owned forests (e.g. those managed by a state-run forest district), III – the same as in II but assuming minimal costs. The different types of forestry companies were then subjected to a more detailed analysis with respect to the following factors: A – only their own administrative costs, B – administrative costs and overheads assumed to be the same as in the State Forests, C – overheads assumed to be the same as in the State Forests but administrative costs are calculated as in A. For each of the scenarios, income, costs and revenues were calculated. The different types of forestry companies established above also allowed for an assessment of the used data and their collection. In conclusion, incomes of the forestry companies were generally low due to forest stands being managed by companies. Only in scenario A, which assumes very low management costs, did each of the company types gain revenues. This means that the main direction for the development of forestry companies should be to maintain low management costs.
Źródło:
Leśne Prace Badawcze; 2017, 78, 1
1732-9442
2082-8926
Pojawia się w:
Leśne Prace Badawcze
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Cele polityki leśnej w Polsce w świetle aktualnych priorytetów leśnictwa w Europie. Część 2. Priorytety polityki leśnej w Europie
Forest policy goals in Poland in light of the current forestry aims in Europe. Part 2. Forest policy priorities in Europe
Autorzy:
Kaliszewski, A.
Powiązania:
https://bibliotekanauki.pl/articles/45881.pdf
Data publikacji:
2018
Wydawca:
Instytut Badawczy Leśnictwa
Tematy:
lesnictwo
polityka lesna
priorytety
Europa
Polska
Unia Europejska
polityka ukierunkowana na las
Strategia Lesnictwa Unii Europejskiej
Źródło:
Leśne Prace Badawcze; 2018, 79, 2
1732-9442
2082-8926
Pojawia się w:
Leśne Prace Badawcze
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena wykorzystania mierników księgowych do badania rentowności Państwowego Gospodarstwa Leśnego Lasy Państwowe
Assessing the usefulness of accounting measures for examining profitability of the State Forests National Forest Holding
Autorzy:
Ankudo-Jankowska, A.
Glura, J.
Powiązania:
https://bibliotekanauki.pl/articles/1294001.pdf
Data publikacji:
2016
Wydawca:
Instytut Badawczy Leśnictwa
Tematy:
lesnictwo
ekonomika lesnictwa
Panstwowe Gospodarstwo Lesne Lasy Panstwowe
rentownosc
ksiegowosc
mierniki
rentownosc majatku
rentownosc kapitalu wlasnego
rentownosc sprzedazy
lata 2008-2012
forest economics
ratio analysis
profitability ratios
Opis:
The purpose of this study was to analyze the profitability of the State Forests by using accounting measures and to determine their practical applicability for evaluating the State Forests’ activities covering the years 2008 – 2012. In our assessment, we used the ratios: return on assets, return on equity and return on sales, which were calculated for the four following levels of financial result: operating result and economic activity result, gross profit and net profit. The degree of variability of the analyzed ratios was determined for the years 2008–2012. On the basis of our survey, the State Forests’ activities were found to be profitable. The ratios return on assets, sales and equity show only slight variation depending on the applied category of financial results. Furthermore, this study confirms that there is a high degree of variation over time. In the years 2008–2012, the profitability ranged from 2% to 13% with the highest profit having been reached in 2011. We conclude that for the State Forests’ activity assessment, the profitability ratios established for the category of operating results will be of great significance.
Źródło:
Leśne Prace Badawcze; 2016, 77, 2
1732-9442
2082-8926
Pojawia się w:
Leśne Prace Badawcze
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Cele polityki leśnej w Polsce w świetle aktualnych priorytetów leśnictwa w Europie. Część 1. Procesy kształtujące politykę leśną w Europie
Forest policy goals in Poland in light of the current forestry aims in Europe. Part 1. Forest policy processes in Europe
Autorzy:
Kaliszewski, A.
Powiązania:
https://bibliotekanauki.pl/articles/1292119.pdf
Data publikacji:
2018
Wydawca:
Instytut Badawczy Leśnictwa
Tematy:
lesnictwo
polityka lesna
Polska
Europa
Unia Europejska
polityka ukierunkowana na las
polityka ochrony srodowiska
polityka zachowania roznorodnosci biologicznej
polityka klimatyczna
polityka energetyczna
polityka rolna
polityka rozwoju obszarow wiejskich
Strategia Lesnictwa Unii Europejskiej
Opis:
The Polish “National Forest Policy” was adopted by the Council of Ministers in April 1997 and since then no revisions of this document have been made. However, over the last two decades policy changes affecting forests and forestry have been implemented worldwide including Europe. Nonetheless, in more recent years, significant changes in social, economic, institutional, and legal aspects of forestry have also occurred in Poland. This paper is the first of a series of five articles, which aim at highlighting necessary changes in the “National Forest Policy” following the achievements of European forest policy processes and trends in forest policy of selected European countries. The focus of the present paper are the most important European processes of forest policy formulation, in particular the Ministerial Conference on the Protection of Forests in Europe (Forest Europe process) as well as forest-focused and forest-related polices of the European Union. Included in this research are the Forest Europe resolutions as well as decisions and EU policies, strategies and legal acts in terms of the general objectives set for forests and forestry. The analysis focuses on the period 1997–2016, i.e. starting from the year the “National Forest Policy” has been adopted. The conclusions of this first paper are that in recent years, forests and forestry have been increasingly included in various sectoral policies of the European Union (environmental and biodiversity protection, climate, energy, agricultural polices), which requires the member states to revise and adjust their own forest-related regulations and policies.
Źródło:
Leśne Prace Badawcze; 2018, 79, 1
1732-9442
2082-8926
Pojawia się w:
Leśne Prace Badawcze
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-4 z 4

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