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    Tytuł:
    Can standardisation of the unit costs of wood extraction be applied in the financial system of the State Forests?
    Autorzy:
    Kocel, Janusz
    Jodłowski, Krzysztof
    Powiązania:
    https://bibliotekanauki.pl/articles/2040915.pdf
    Data publikacji:
    2021
    Wydawca:
    Instytut Badawczy Leśnictwa
    Tematy:
    wood extraction
    standard costs
    forest districts grouping method
    the State Forests’ financial system
    Opis:
    The paper presents a method for grouping forest districts that are characterised by similar natural and forest conditions and the results of standardisation of wood extraction costs for forest districts and regional directorates of the State Forests. The adopted standard costs referred to the costs which determine the reasonable level of costs necessary to perform a specific management task in the given natural, forest and economic conditions of forest districts. Forest districts were grouped based on the forest habitat types and the land diversity index (Wtri), which were determined with statistical methods to be the factors that shape wood extraction costs. In order to determine the standard unit costs of wood extraction, source materials for the year 2017 have been used, which had been obtained from the State Forests Information System for all forest districts in the country. The method of standardising wood extraction unit costs on the basis of forest district groups with similar natural and forest conditions was reduced in 2017 to the designation of eight uniform forest district groups in terms of forest habitat type structure and Wtri index. Standard unit costs of wood extraction, determined on the basis of the methodology presented in the paper, should be used in the State Forests’ financial system.
    Źródło:
    Folia Forestalia Polonica. Series A . Forestry; 2021, 63, 4; 317-329
    0071-6677
    Pojawia się w:
    Folia Forestalia Polonica. Series A . Forestry
    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
      Wyświetlanie 1-2 z 2

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