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Wyszukujesz frazę "Efektywność finansowa" wg kryterium: Temat


Wyświetlanie 1-3 z 3
Tytuł:
Metoda DEA w badaniu efektywności nadleśnictw
Data Envelopment Analysis in evaluation of the forest districts efficiency
Autorzy:
Młynarski, W.
Prędki, A.
Powiązania:
https://bibliotekanauki.pl/articles/989059.pdf
Data publikacji:
2017
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
Panstwowe Gospodarstwo Lesne Lasy Panstwowe
nadlesnictwa
gospodarka lesna
efektywnosc gospodarki
efektywnosc finansowa
metody analizy
metoda DEA
forestry
efficiency
dea method
Opis:
The aim of this paper was to evaluate the financial and economic resources efficiency of forest districts in the years 2008−2012 using a nonparametric approach of the Data Envelopment Analysis (DEA). DEA is a linear programming based method for evaluating the performance of comparable production units such as firms. The relative efficiency of compared forest districts is calculated with the Variable Returns to Scale (VRS) model. Although the method is already extensively applied in many areas of economics, its use in forestry remains limited. We studied 110 forest districts from Wrocław, Katowice, Kraków and Krosno regional directorates of the State Forests. The research was conducted in groups of forest districts according to the similar forest site type, which ensured the homogeneity of the units and the comparability of research results. Two categories of the forest districts were identified: ‘lowland' and ‘upland−mountain' ones. The study covered selection of input (efforts) and output (results) variables as well as selection of appropriate DEA model, which were used to evaluate technical efficiency of the forest districts. Within the so−called model of economic resources they were quantified in technical units, whereas in a financial model – in value terms. The research shows differences in the use of economic and financial resources by the analyzed forest districts. The ‘lowland' were more effective than ‘upland−mountain' ones both in terms of the use of the financial and economic resources. Average relative efficiency in a financial model for the ‘lowland' forest districts amounts to 0.896, while for the ‘upland−mountain' ones – to 0.839. In economic resources model this parameter equals 0.853 and 0.823, respectively. The DEA method may be an alternative or complementary to other methods of evaluation of the forest district efficiency. Any attempt of such analysis may be very valuable support in the forest management.
Źródło:
Sylwan; 2017, 161, 12; 1018-1025
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Zróżnicowanie efektywności finansowej w Regionalnych Dyrekcjach Lasów Państwowych w roku 2011
Diversification of financial effectiveness in the State Forests in 2011
Autorzy:
Czerwińska-Kayzer, D.
Powiązania:
https://bibliotekanauki.pl/articles/990967.pdf
Data publikacji:
2014
Wydawca:
Polskie Towarzystwo Leśne
Tematy:
lesnictwo
Panstwowe Gospodarstwo Lesne Lasy Panstwowe
regionalne dyrekcje Lasow Panstwowych
efektywnosc finansowa
rentownosc
wydajnosc gotowkowa
wskazniki wydajnosci
metoda TOPSIS
financial efficiency
profitability
cash performance ratios
cost effectiveness
topsis method
Opis:
The article presents a cross−cutting approach to the diversification of financial effectiveness in state−owned forests, i.e. in the arrangement of regional directorates. The classic TOPSIS method was used for analysis of the financial effectiveness of Regional Directorates of State Forests in 2011. The results of the analysis proved high diversification in financial effectiveness between regional directorates. The most effective directorates had high financial viability and cash efficiency and they managed their resources very effectively. The investigations proved that it is necessary to diversify management methods to achieve high financial effectiveness.
Źródło:
Sylwan; 2014, 158, 03; 163-172
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ocena efektywności ekonomicznej gospodarki leśnej w Leśnym Kompleksie Promocyjnym Puszcza Białowieska. Część 2. Analiza wskaźników gospodarczych i finansowych
Evaluation of the economic efficiency of forest management in the 'Puszcza Bialowieska' Forest Promotional Complex. Part 2. Analysis of economic and financial indicators
Autorzy:
Konieczny, A.A.
Sikora, A.T.
Powiązania:
https://bibliotekanauki.pl/articles/985717.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
plynnosc finansowa
rentownosc
aktywnosc gospodarcza
zadluzenia
financial liquidity
profitability
management efficiency
nature protection in forests
Opis:
The aim of this study is to assess the economic efficiency of the forest management with particular emphasis on economic and financial indicators of the forest districts (namely Białowieża, Browsk and Hajnówka) constituting the ‘Puszcza Białowieska’ Forest Promotional Complex (FPC). The work involved analysis of indicators reflecting the financial condition of the forest districts with reference to average values for comparison units i.e. 28 other entities from the Regional Directorate of the State Forests in Bialystok. The analysis consisted in the determination of typical values from comparative units in individual years (mean ±standard deviation). The balance sheet, profit and loss account and basic reporting document on financial and economic activities (LPIR1) for the years 2011−2017. Data were collected from the State Forests Information System. Financial liquidity, profitability and management efficiency were analyzed in detail. The net financial result of the forest districts was used for the analyzes, after an additional adjustment, consisting in increasing the net result by the value of the write−off for the forest fund and maintenance costs of the superior units and reduced by the additional payment from the forest fund. The analyzes were based on data collected from the State Forests Information System. On the basis of the research, it was found that the rules of financial management in the State Forests do not pose a risk of deterioration or loss of financial liquidity of the FPC forest districts. However, the inability to obtain the additional payment from a forest fund by individual of FPC forest districts would result in the loss of their ability to function independently. The management efficiency clearly affects the actual financial situation of the FPC forest districts. The deteriorating profitability of the FPC forest districts is caused by negative (loss) net financial results reflects the modified net financial result, including for funds from the forest fund. Restrictions on harvesting, resulting from the implementation of tasks in the field of nature conservation, worsen the economic efficiency of the FPC forest districts.
Źródło:
Sylwan; 2019, 163, 08; 619-628
0039-7660
Pojawia się w:
Sylwan
Dostawca treści:
Biblioteka Nauki
Artykuł
    Wyświetlanie 1-3 z 3

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