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    Tytuł:
    Metody standaryzacji kosztów jednostkowych wybranych prac z zakresu hodowli lasu
    Methods of standardisation of the unit costs of selected silvicultural works
    Autorzy:
    Kocel, J.
    Wysocka-Fijorek, E.
    Mionskowski, M.
    Powiązania:
    https://bibliotekanauki.pl/articles/979356.pdf
    Data publikacji:
    2019
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    Panstwowe Gospodarstwo Lesne Lasy Panstwowe
    hodowla lasu
    prace hodowlane
    koszty pracy
    koszty jednostkowe
    standaryzacja
    leśnictwo
    costs standardization
    costs of silviculture
    financial system of state forests
    Opis:
    The article presents methods for standardizing the costs of the silvicultural treatments (renewals and afforestation, corrections and additions, tending). Our scope included the statistical determination of factors shaping the costs of selected works, elaborating methods of their standardization, assessment of these methods suitability for determining standard unit costs of selected silvicultural works, and selection of the method for application in the financial system of the State Forests. The data were obtained from the database of the State Forests Information System for all forest districts in the country. Information about the social background of forest districts was obtained from the Local Data Bank. Initially we analysed factors shaping the costs of forest works. The first developed method was based on the grouping of forest districts with similar natural conditions described by the forest habitat types, which are the main factor shaping the costs of silviculture. The other method consisted of technological models for the field−works using the time−consumption catalogues used in the State Forests. Each of the developed methods is characterized by specific disadvantages and advantages. The first method determines the standard costs on the basis of historical data. The use of data incurred by forest districts in previous years has a major disadvantage, as they may contain results of poor efficacy from previous periods. However, the creation of groups of forest districts with similar natural conditions by organizational units from different regions of the country with different economic and social conditions, as various regional directorates of the State Forests pursuing a specific policy on the amount of rates for services performed by forest companies limits the disadvantages. The main advantage of the other method is that it is not based on the historical data. This method also gives the forest district management the opportunity to compare rates for services provided by forestry companies with the economic environment of the forest district, thanks to the use of the average monthly gross wages in administration districts. The disadvantage of this method is the lack of source data (time−consumption) from forest districts planning costs in natural units and applying long−term agreements with forestry services companies. Full assessment of the proposed methods will be possible after comparison of standardized costs calculated by different methods with actual values.
    Źródło:
    Sylwan; 2019, 163, 11; 892-902
    0039-7660
    Pojawia się w:
    Sylwan
    Dostawca treści:
    Biblioteka Nauki
    Artykuł
    Tytuł:
    Określanie standardowych kosztów jednostkowych wybranych prac z zakresu hodowli lasu
    Determination of standard unit costs of selected works from the silviculture
    Autorzy:
    Kocel, J.
    Wysocka-Fijorek, E.
    Powiązania:
    https://bibliotekanauki.pl/articles/979003.pdf
    Data publikacji:
    2020
    Wydawca:
    Polskie Towarzystwo Leśne
    Tematy:
    hodowla lasu
    prace hodowlane
    odnowienia lasu
    zalesianie
    koszty jednostkowe
    standaryzacja
    leśnictwo
    prace pielęgnacyjne
    standard costs
    silviculture
    grouping method
    ‘technological' method
    financial system of the state forests
    Opis:
    The article presents the standardization of costs of silviculture treatments (reforestation and afforestation, corrections and overplanting, forest tending) with the method of grouping forest districts with similar natural conditions and the ‘technological’ method. The standard costs were compared with the real costs, and the applied methods were assessed in terms of their suitability for the State Forests financial system. Source materials were obtained for 2017 from the databases of the State Forests Information System. The base for determination of the value of the average monthly gross remuneration by poviats for forest districts and regional directorates of the State Forests for 2017 was information obtained from the Local Data Bank of the Statistics Poland and announcements of the President of the Statistics Poland on average remuneration in the national economy. The standardization method of unit costs in silviculture based on groups of forest districts with similar natural conditions boiled down to determining 12 uniform groups of forest districts in terms of the structure of forest habitat types. The ‘technological’ method consisted in building technological models of works in silviculture using the labor−consumption catalogues in force in the State Forests. The relationship between the developed standard costs and the weighted average real costs was calculated using the Spearman correlation. It achieved lower values for all analyzed treatment groups compared to the dependencies related to cost standardization using the ‘technological’ method. Comparison of deviations of reforestation and afforestation as well as corrections and overplanting calculated by two methods with real costs determined in regional directorates of the State Forests using the Wilcoxon test allowed to indicate regional directorates, in which underestimation of standard costs concerned both analyzed methods occurred. Forest districts included in these directorates should be subjected to careful analysis. To standardize unit costs of reforestation and afforestation, as well as corrections and overplanting, it is proposed to use the method of determining standard unit costs on the basis of groups of forest districts with similar natural conditions. The ‘technological’ method should be used to standardize unit costs of forest tending. However, one should take into account the overestimation of standard costs in comparison with the actual unit costs of this group of activities, especially in forest districts with high competition on the forest services market.
    Źródło:
    Sylwan; 2020, 164, 03; 196-205
    0039-7660
    Pojawia się w:
    Sylwan
    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
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