- Tytuł:
-
Analiza porównawcza w średniookresowym planowaniu ekonomicznym w nadleśnictwie
Benchmarking in medium-term economic planning in the forest district - Autorzy:
- Wysocka-Fijorek, E.
- Powiązania:
- https://bibliotekanauki.pl/articles/985701.pdf
- Data publikacji:
- 2019
- Wydawca:
- Polskie Towarzystwo Leśne
- Tematy:
-
lesnictwo
nadlesnictwa
gospodarka lesna
analiza ekonomiczna
analiza kosztow
analiza przychodow
analiza porownawcza
forest management plan
economic assessment
economic efficiency
benchmarking - Opis:
- Planned forest management is carried out based on the forest management planning (PUL) operations prepared for a 10−year economic period. The economic expertise may omit a detailed organizational analysis of the company, as well as indications regarding the search for strategic solutions. The following study aims to present a method for analysing the economic consequences of forest management activities by the forest district in the context of selected forest districts. A new element, in relation to the content of the forest management plan, is the inclusion in the economic expertise (EEN) of the economic analysis of the forest district in the context of other forest districts (benchmarking). Due to the fact that economic data are sensitive data, information about the name of the forest district under analysis and comparator districts are not given in the publication. The most important management and economic indicators for the forest district should be presented against the background of the results of similar and extreme units in the Regional Directorate of the State Forests (RDSF) in the relation to the district inspected. It was assumed that the forest district, for which EEN will be developed, will be compared with the four forest districts of RDSF. Data and the scope of the EEN must provide the possibility of its updating in any period of validity of the PUL, especially in situations when phenomena occur that fundamentally change the planned scope, time, place and size of economic tasks. The forest district, analysed in the context of comparison units, should pay special attention to the proportions between the costs of the core activity, and thus the main part of the activity, and the administrative costs. Analysing the economic efficiency of forest management, apart from the quantitative dimension of obtaining timber, it is necessary to pay attention to the value dimension. Costs incurred by the superintendences for employment of employees constitute the main group of administrative costs. It should be incur in mind that the structure of costs and revenues in the superintendence depends largely on natural conditions. Irrespective of the specific character of the forest district, the main revenue group is revenue from the sales title acquired in the forest district. In turn, a significant group of costs are employment costs of employees and other administrative costs. Revenues do not depend only on the quantity of timber harvested and sold, but also on its quality and species. Administrative costs should be limited by adjusting them to tasks in the field of forest management, sales of timber and local specificity of the unit. The costs of forest management depend mainly on the conditions under which forest management is carried out.
- Źródło:
-
Sylwan; 2019, 163, 04; 279-291
0039-7660 - Pojawia się w:
- Sylwan
- Dostawca treści:
- Biblioteka Nauki
Artykuł