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    Wyświetlanie 1-11 z 11
    Tytuł:
    Koszty własne jako podstawa normatywów wartości upraw leśnych
    Sebestoimost' kak osnovanie normativov stoimosti lesnykh kul'tur
    Own costs as basis of standards of value of forest plantations
    Autorzy:
    Plotkowski, L.
    Powiązania:
    https://bibliotekanauki.pl/articles/813273.pdf
    Data publikacji:
    1991
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    ekonomika lesnictwa
    uprawy lesne
    wartosc
    koszty wlasne
    normatywy
    Źródło:
    Sylwan; 1991, 135, 07
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Próba klasyfikacji nauk ekonomicznych w leśnictwie
    Popytka klassifikacii ehkonomicheskikh nauk v lesnom khozjajjstve
    A trial of classification of economic sciences in forestry
    Autorzy:
    Molenda, T.
    Powiązania:
    https://bibliotekanauki.pl/articles/823321.pdf
    Data publikacji:
    1971
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    nauki ekonomiczne
    ekonomika lesnictwa
    organizacja
    zarzadzanie
    planowanie
    przedsiebiorstwa lesne
    Źródło:
    Sylwan; 1971, 115, 09
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    O konieczności włączania wartości infrastrukturalnych funkcji lasu do rachunku efektywności
    O neobkhodimosti uchtenija stoimosti funkcijj lesa v khode raschjota effektivnosti
    On the necessity of inclusion of infrastructural functions of the forest into the calculation of efficiency
    Autorzy:
    Paul, F.
    Steffens, R.
    Powiązania:
    https://bibliotekanauki.pl/articles/813551.pdf
    Data publikacji:
    1991
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    ekonomika lesnictwa
    lasy
    funkcje lasu
    gospodarka lesna
    rachunek efektywnosci
    uslugi infrastrukturalne
    Źródło:
    Sylwan; 1991, 135, 07
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Metodyczne podstawy ustalania normatywów wartości upraw leśnych
    Metodicheskie osnovy opredelenija normativov cennosti lesnykh kultur
    Methodical foundations of setting standarts of the value of forest plantations
    Autorzy:
    Klocek, A.
    Powiązania:
    https://bibliotekanauki.pl/articles/812585.pdf
    Data publikacji:
    1988
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    ekonomika lesnictwa
    gospodarka lesna
    uprawy lesne
    wartosc
    normatywy
    Źródło:
    Sylwan; 1988, 132, 05
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ekonomiczny charakter lasów
    Ehkonomicheskijj kharakter lesov
    Economic nature of forests
    Autorzy:
    Marszalek, T.
    Powiązania:
    https://bibliotekanauki.pl/articles/817235.pdf
    Data publikacji:
    1971
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    ekonomika lesnictwa
    drzewostany
    cykl produkcyjny
    produkcja lesna
    przyrost drzewostanu
    gospodarstwa lesne
    aspekty ekonomiczne
    Źródło:
    Sylwan; 1971, 115, 09
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    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:
    Wielowymiarowa analiza bankructwa przedsiębiorstw w przemyśle drzewnym
    Multivariate analysis of bankruptcy in companies in the wood sector
    Autorzy:
    Adamowicz, K.
    Noga, T.
    Powiązania:
    https://bibliotekanauki.pl/articles/990970.pdf
    Data publikacji:
    2014
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    ekonomika lesnictwa
    przemysl drzewny
    przedsiebiorstwa
    bankructwo przedsiebiorstw
    modelowanie
    model Altmana
    model Maczynskiej
    forestry economics
    prediction
    discriminant analysis
    bankruptcy
    Opis:
    The article describes the accuracy of Altman and Mączyńska predictive models. The research material consisted only of financial economic reports from wood−furniture sector for years 2003−2012. Multiple discriminant analysis (MDA) was the main method applied in the study and which was used for three years in advance before bankruptcy. To evaluate the accuracy of the analysed models, the companies classification matrix and the odds ratio were used. Obtained results showed higher prediction accuracy of Mączyńska model. Moreover, comparing with the Altman model, Mączyńska system was better adapted as a multiple discriminant analysis model allowing forecasting of bankruptcy and continued functioning of companies in the wood sector.
    Źródło:
    Sylwan; 2014, 158, 09; 643-650
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Wpływ wad drewna wielkowymiarowego na przychody z jego sprzedaży
    Effect of defects on income from the sales of large dimension timber
    Autorzy:
    Szramka, H.
    Bieniaszewski, T.
    Auguścik, L.
    Bobek, J.
    Adamowicz, K.
    Powiązania:
    https://bibliotekanauki.pl/articles/987045.pdf
    Data publikacji:
    2017
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    ekonomika lesnictwa
    surowce drzewne
    obnizenie jakosci
    drewno wielkowymiarowe
    wady drewna
    drewno
    sprzedaz
    przychody
    Nadlesnictwo Zaporowo
    forest stands
    health
    timber
    wood defects
    forest economics
    Opis:
    Harvested timber has many various wood defects. Analyses were carried out on material collected in Zaporowo Forest District (northern Poland). Results show that various defects were found in 35% of harvested timber on average. The share of timber with defects varied among individual species (pine – 44%, spruce – 22%, oak – 14%, birch – 9%, beech – 5%, lime and larch – 2% each, hornbeam and alder – 1% each). The individual wood defects appeared in harvested timber with following frequency: knots – 55%, knobs – 22%, foreign bodies – 7%, curvature – 5%, inner rot – 5%, galls – 2%, blue stain – 1%, insect holes – 1%, false heartwood – 1%, and cracks – 1%. Timber defects resulted in reduction of income from the sales. A decrease in income caused by various defects amounted from 0.07 PLN/m3 for brown sap stain to 68.83 PLN/m3 for knots. The greatest effect of wood defects on the reduction of income from sales was recorded for oak timber (518.30 PLN/m3), while the smallest for aspen (4.63 PLN/m3). Due to the fact that in almost all analysed tree species the dominant effect on the reduction of income from timber sales was caused by knots (open knots and knobs) systematic solutions need to be found in order to reduce the effect of this defect. It is particularly important in the case of oak timber, where a decrease in income from timber sales connected with this defect was the greatest.
    Źródło:
    Sylwan; 2017, 161, 03; 238-246
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Koncepcja wykorzystania analizy ex post do sporządzania aneksu ekonomicznego planu urządzenia lasu
    Application of an ex post analysis for the preparation of the economic annex to the forest management plan
    Autorzy:
    Adamowicz, K.
    Kożuch, A.
    Jaszczak, R.
    Powiązania:
    https://bibliotekanauki.pl/articles/989428.pdf
    Data publikacji:
    2016
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    lesnictwo
    urzadzanie lasu
    ekonomika lesnictwa
    plan urzadzania lasu
    analiza ex post
    aneksy
    aneks ekonomiczny
    forest management plan
    economic aspects of forestry
    economical annex
    ex post analysis
    Opis:
    The aim of the work is to present (i) the economic issues included in the forest management plans and (ii) the methodical bases of an ex post economic expertise, which may be carried out in order to evaluate the previous economic period, and should be a part of the economic annex to the forest management plan. Such expertise allows to formulate postulates and objectives to achieve in the near future, which are important for the forestry economics. The transformation in Poland occurred when the third revision of the forest management plans and instruction of the 1980 and 1994 were applied and caused significant changes in the Polish forestry. As a result, the concept of sustainable development of forestry appeared and the indicators and criteria for sustainable forest development were elaborated. However, they concerned mainly natural and social aspects, while the economic aspect was marginalized. Gradually, foresters began to appreciate the role of the economic analysis. The first versions of such expertise was already elaborated for the individual forest districts. The experience gained will certainly contribute to their dissemination and appreciation of included analysis and forecasts. The economic annexes should include information on value of the forest with an indication of the value of land and the stands themselves. The knowledge on the value of the forest, except for registration, is also required in determining changes as a result of business (in the income statement). The valuation of timber resources is also necessary in the evaluation of the effectiveness of economic projects in forestry affecting the changes in their value. In practice, the valuation of the forest is also essential in case of a change in the ownership or land use status. This usually applies to the sale, purchase, conversion or liquidation of the co−ownership, and also compensation for expropriation because of the road or residential construction. Furthermore, determination of the forest value is necessary in assessing the share of agriculture in national income. This applies particularly to the integrated economic and environmental national accounts in forestry, conducted in some European Union countries. The presented methodology of economic expertise points out the possibility of application the formula that introduces standardization of analysis of economy in the last economic period. It is also the contribution to the discussion on the elaboration of a single, synthetic parameter, which may influence on objectivity of economic conditions of the functioning of the forest holding.
    Źródło:
    Sylwan; 2016, 160, 11; 883-892
    0039-7660
    Pojawia się w:
    Sylwan
    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
      Wyświetlanie 1-11 z 11

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