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    Tytuł:
    Koszty działalności podstawowej w warunkach klęsk żywiołowych w Nadleśnictwie Węgierska Górka
    The main costs of natural disasters in the Forest District of Wegierska Gorka
    Autorzy:
    Sikora, A.T.
    Ukalska, J.
    Powiązania:
    https://bibliotekanauki.pl/articles/1312782.pdf
    Data publikacji:
    2014
    Wydawca:
    Instytut Badawczy Leśnictwa
    Tematy:
    lesnictwo
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    nadlesnictwa
    kleski zywiolowe
    skutki ekonomiczne
    gospodarka lesna
    dzialalnosc podstawowa
    koszty jednostkowe
    analiza kosztow
    Nadlesnictwo Wegierska Gorka
    natural disasters
    the core activity of Forest District
    unit costs
    the synthetic index of costs
    Opis:
    The aim of the study was to determine the impact of increased forest management due to natural disasters on particular core unit costs. We analysed the direct costs for the Forest District of Wêgierska Górka in the years 2004–2010 based on information from the State Forests Information System (SFIS) database compared with selected forest districts within the Regional Directorate of State Forests in Cracow (RDSF). The forest districts were divided into two groups with two and six forest districts and confidence intervals around the mean were determined and the significance of linear regressions of the considered characteristics was tested. Additionally, the growth rate (decrease) of the unit cost was calculated. Our studies showed that natural disasters affect only certain unit costs regardless of the intensity of the forest management. The increase in unit costs resulted in economic losses in forest management. A full long-term analysis of the economic impact of natural disasters should be done, taking into account the cost of reforestation of destroyed areas which may become apparent only some years later.
    Źródło:
    Leśne Prace Badawcze; 2014, 75, 3; 263-275
    1732-9442
    2082-8926
    Pojawia się w:
    Leśne Prace Badawcze
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Ocena efektywności ekonomicznej gospodarki leśnej w Leśnym Kompleksie Promocyjnym Puszcza Białowieska. Część 1. Analiza działalności i wynik finansowy
    Evaluation of the economic efficiency of forest management in the 'Puszcza Bialowieska' Forest Promotional Complex. Part 1. Analysis of the activity and financial result
    Autorzy:
    Konieczny, A.A.
    Sikora, A.T.
    Powiązania:
    https://bibliotekanauki.pl/articles/980249.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
    przychody
    koszty
    wyniki finansowe
    revenues and costs of activity
    financial result
    nature protection in forests
    Opis:
    The aim of this study is to assess the economic efficiency of forest management based on the revenues and costs of selected activities and the financial result of the forest districts within the ‘Puszcza Białowieska’ Forest Promotional Complex (FPC), i.e. Białowieża, Browsk and Hajnówka forest districts. The assessment of the economic efficiency of the forest management in ‘Puszcza Białowieska’ FPC forest districts was analyzed in relation to the average values for comparative units (28 other forest districts) included in the Regional Directorate of State Forests (RDSF) in Białystok. In this study the profit and loss account and the basic reporting document on financial and economic activity (LPIR1) for the years 2011−2017 were used. Data were collected from the State Forests Information System. A detailed analysis of revenues and costs (from the sale of products, goods and materials), including administrative, basic, side, additional and social−living activities, as well as general administrative costs was made. The financial result of the FPC forest districts was also analyzed and then modified by increasing the net result by the value of the write−off for the forest fund and the maintenance costs of the superior units and reduced by the additional payment from the forestry fund. The amount of financial results of ‘Puszcza Białowieska’ FPC forest districts is mainly determined by revenues from the sale of woody raw material. Other types of activities do not have a significant impact on improving the financial result of these entities. The actual financial situation of ‘Puszcza Białowieska’ FPC forest districts reflects the modified net financial result, including for funds from the forest fund. Implementation of tasks in the field of nature protection and restrictions resulting from the acquisition of timber in ‘Puszcza Białowieska’ FPC forest districts significantly worsen their financial result. Implementation of additional tasks in the field of nature conservation causes a deterioration in the economic effi− ciency of forest management, which suggests extending the analyzes of other forest districts of the State Forests.
    Źródło:
    Sylwan; 2019, 163, 07; 531-541
    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
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