- 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