- Tytuł:
-
Podstawy metodyczne analizy dochodów z innych źródeł niż sprzedaż drewna Państwowego Gospodarstwa Leśnego Lasy Państwowe
Methodical foundations for the analysis of income from sources other than the sale of timber by the State Forests National Forest Holding - Autorzy:
-
Lotz, D.
Kocel, J. - Powiązania:
- https://bibliotekanauki.pl/articles/979076.pdf
- Data publikacji:
- 2020
- Wydawca:
- Polskie Towarzystwo Leśne
- Tematy:
-
diversification
income analysis method
non−wood forest products
state forest - Opis:
- The State Forests National Forest Holding (PGL LP) run business on the basis of financial independence, i.e. it covers the costs of this activity from its own revenues. In 2015, 92% of the revenues of forest districts came from the timber sale. Periods of slump in the timber market may threaten the financial stability of PGL LP, which is why one must seek and use additional revenues not related to the timber sale. The paper presents methods for determining the impact of income from sources other than the timber sale on the financial situation of PGL LP. We developed a) methods for determining the profitability of activities not related to the timber sale, b) an indicator determining the degree of utilization of the economic potential of forest districts with the intensification of activities not related to the timber sale, and c) statistical methods to group forest districts and PGL LP regional directorates with a similar degree or structure of diversification of activities not related to the timber sale and the amount of additional income in this respect. Data on revenues and costs of activities not related to the timbersale for all forest districts and regional directorates for the years 2005−2015 were taken from the State Forests databases. We analysed 11 types of activities not related to the timber sale. 58 types of revenue sources as well as 50 types of costs were investigated. Revenues and logging costs were also determined. An indicator of the share of costs in revenues from the non−timber activities of PGL LP, regional directorates or forest districts was developed to determine the total profitability not related to the timber sale. This indicator informs about the hypothetical financial situation of PGL LP, regional directorates or forest districts, i.e. what would be the ratio of costs incurred for total operations to the revenues of PGL LP organizational units if they were deprived of income from the timber sale. To examine the regional diversity in 2015 in terms of all incomes from activities other than the timber sale, we used principal component analysis and hierarchical cluster analysis using the Ward method. We can distinguish the activities that forest districts should develop in the future and the ones that should ‘quench’. The division carried out with cluster analysis allow to identify groups of forest districts or regional directorates distinguished by features significant from the perspective of PGL LP financial practice.
- Źródło:
-
Sylwan; 2020, 164, 08; 628-636
0039-7660 - Pojawia się w:
- Sylwan
- Dostawca treści:
- Biblioteka Nauki
Artykuł