The aim of the work is to present (i) the economic issues included in the forest management plans and (ii) the methodical bases of an ex post economic expertise, which may be carried out in order to evaluate the previous economic period, and should be a part of the economic annex to the forest management plan. Such expertise allows to formulate postulates and objectives to achieve in the near future, which are important for the forestry economics. The transformation in Poland occurred when the third revision of the forest management plans and instruction of the 1980 and 1994 were applied and caused significant changes in the Polish forestry. As a result, the concept of sustainable development of forestry appeared and the indicators and criteria for sustainable forest development were elaborated. However, they concerned mainly natural and social aspects, while the economic aspect was marginalized. Gradually, foresters began to appreciate the role of the economic analysis. The first versions of such expertise was already elaborated for the individual forest districts. The experience gained will certainly contribute to their dissemination and appreciation of included analysis and forecasts. The economic annexes should include information on value of the forest with an indication of the value of land and the stands themselves. The knowledge on the value of the forest, except for registration, is also required in determining changes as a result of business (in the income statement). The valuation of timber resources is also necessary in the evaluation of the effectiveness of economic projects in forestry affecting the changes in their value. In practice, the valuation of the forest is also essential in case of a change in the ownership or land use status. This usually applies to the sale, purchase, conversion or liquidation of the co−ownership, and also compensation for expropriation because of the road or residential construction. Furthermore, determination of the forest value is necessary in assessing the share of agriculture in national income. This applies particularly to the integrated economic and environmental national accounts in forestry, conducted in some European Union countries. The presented methodology of economic expertise points out the possibility of application the formula that introduces standardization of analysis of economy in the last economic period. It is also the contribution to the discussion on the elaboration of a single, synthetic parameter, which may influence on objectivity of economic conditions of the functioning of the forest holding.