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    Wyświetlanie 1-3 z 3
    Tytuł:
    Metoda standaryzacji kosztów administracyjnych nadleśnictw z wykorzystaniem stopnia trudności gospodarowania
    Method of standardization of administrative costs of forest districts based on the management difficulty level
    Autorzy:
    Kocel, J.
    Kwiecień, R.
    Mionskowski, M.
    Garbacz, M.
    Powiązania:
    https://bibliotekanauki.pl/articles/987004.pdf
    Data publikacji:
    2017
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    nadlesnictwa
    koszty administracyjne
    standaryzacja
    wskaznik stopnia trudnosci gospodarowania
    administrative costs of forest districts
    standardization
    evaluation workload of forest districts' employees
    Opis:
    The article presents a method to standardize the administrative costs of forest districts using the management difficulty level index (STG). The scope of the study included the development of a revised structure of the STG for forest districts, comparison of the substantive and statistical factors that shape the level of administrative costs being incurred by forest districts with partial indicators that form the STG index, the development of the methods for determining the standard administrative costs of forest districts using the STG, and the selection of a method to be applied in the financial and economic practice of the State Forests. The source data for the administrative costs incurred by forest districts, as well as the data on the natural−forest conditions and annual economic tasks of the forest districts were obtained from the State Forests Information System databases for all the forests districts in Poland and from the Bureau for Forest Management and Geodesy. Information about the social environment of the forest districts was obtained from the Local Data Bank of the Central Statistical Office in Poland. In the methodological assumptions concerning the development of a method for shaping the level of administrative costs of the forest districts, two variants were adopted. The structuring of the STG for forest districts, as a tool to standardize administrative costs of forest districts, adopts the 'sum of relative values' method, where relative values of individual partial indicators (six simple and five complex ones) are obtained by dividing the absolute values of a specific indicator by the maximum value of this indicator for the whole population The obtained results of calculating the level of standard administrative costs of forest districts in two variants were similar. For the sake of clarity, simple mathematical formulas, and the ease of use by organizational units of the State Forests, the administrative cost standardization method based on the calculated average value of 1 item of the STG for forest districts per a given administrative cost group in the State Forests was used to build a makeshift of the State Forests plan for 2014−2016.
    Źródło:
    Sylwan; 2017, 161, 03; 226-237
    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:
    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
      Wyświetlanie 1-3 z 3

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