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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.
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Koncepcja prywatno-państwowej spółki leśnej

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The aim of the paper was to develop a concept of private−public forest company. Suggested management model in private forests differs significantly from the one that is currently functioning. General partnership as business entity was analysed. Concept of partnership was developed and assumptions necessary for its functioning were considered.
This paper contributes to the ongoing discussion on the improvement of private forest management in Poland. It examines characteristics of various types of forestry companies encompassing either completely private forests or a mixture of private and state-owned forests. Different possibilities for operating private and state-owned forestry companies were examined. The assessment of forestry companies was carried out for three categories based on forest inventory data and economic information. Each of the categories contained three different types of forestry companies classified as follows: I – companies managing private forests only, II – companies managing both private and state-owned forests (e.g. those managed by a state-run forest district), III – the same as in II but assuming minimal costs. The different types of forestry companies were then subjected to a more detailed analysis with respect to the following factors: A – only their own administrative costs, B – administrative costs and overheads assumed to be the same as in the State Forests, C – overheads assumed to be the same as in the State Forests but administrative costs are calculated as in A. For each of the scenarios, income, costs and revenues were calculated. The different types of forestry companies established above also allowed for an assessment of the used data and their collection. In conclusion, incomes of the forestry companies were generally low due to forest stands being managed by companies. Only in scenario A, which assumes very low management costs, did each of the company types gain revenues. This means that the main direction for the development of forestry companies should be to maintain low management costs.
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Zagadnienia ekonomiczne w planowaniu urządzeniowym

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The approach to forest management has changed many times over the time. Forest receives increasingly a lesser extent as wood and wild game supplier. Social and protective functions of the forest have begun to play more and more essential role. Change in the perception of the forest functions entails the questions about the economic consequences of the forest management in an era of changing priorities. This paper aims to compare approaches to the economic consequences of actions undertaken in the forestry in different periods. The evolution of the approach to the economic analysis can be traced. Analysis of historical publications allows to observe the changes, starting from 1820, when no special attention to the uniformity of drawing income from the forest was paid, through the interwar period, when attempts were made to maximize the profitability of forestry and through the World War II, when no analysis of economic rationality was taken, to the current situation, when more and more attention is paid to the economic consequence of changes in forest management priorities. Presented issues should be a contribution to the discussion on economic issues associated with conducting forest management especially in the context of the tasks included in the forest management plan. It must be noted that, despite the provisions in the instructions for the analysis of forest economic conditions, they often were not reflected in the management plans. Studies aimed at awareness raising and, consequently, the development of the synthetic parameters of an objective description and comparison of the economic conditions of forestry functioning both within the forest district and larger units seem to be necessary.
The forest management plan is the basic document on which the functioning of the forest district in a ten−years−long perspective is based. To maximize the usage, the economic expertise of the forest district administration (EEN) utilises in the large part of the analyses data available in the Information System of the State Forests, which can be obtained at the forest district level. The EEN consists of three basic parts: the general characteristics of the forest district, analysis of the past economy and a prognostic analysis. To preserve the operational character of the information, the most important parameters set for the forest district should be compared with the values for selected forest districts from regional directorates of the State Forests. The quality of the prognostic part of EEN depends primarily on the correctness of the adopted indicators and set values in the part analysing the effects of the past economy. The significance of this part of the EEN means that it should contain the most important elements related to plannable economic events and the related economic consequences. The introductory part of the EEN should start with presenting the background, the period and the principles of forest district functioning. One should remember that this document is not only prepared for the forest environment, but also for the people not related to forestry. In the main part of the expertise the natural, organizational and economic conditions of the forest management implementation in the given forest district are presented in a synthetic form. The economic expertise of the forest district is an expert study. Its primary goal is to determine the economic consequences of the implementation of the forest management plan prepared based on a synthetic assessment of the results of the past economy, taking into account the current conditions in the medium−term planning. The economic expertise for the forest management plan may be an important tool in improving the functioning of forest district and planning at various levels of management. The data contained there also allow to follow the dynamics of economic phenomena in the organizational units of the State Forests.
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Forest management is carried out based on the economic calculation, taking into account the principles of forest sustainability and protection. For a short period, an attempt to predict the unit’s economic situation on the basis of the analysis of the time series with a trend can be made. Appropriate exponential equalization methods were selected. When forecasting fixed costs in the new economic period, six methods were used (from the last year, from the last three years, Brown simple exponential smoothing model, Holt linear model, Winters model in the additive or multiplicative version) as well as the average value of all forecasts applied was calculated. To evaluate the tested models, among others, mean absolute error, root mean squared error and the predictability of the forecast were assessed. All analyses were performed using the MS EXCEL Solver add−in. Forest districts for which forecasts were made are located in the Regional Directorate of the State Forests in Krakow (A) and Białystok (B). Source data for forecasts came from the State Forests IT System and covered the years 2005−2014. The aim of the research was to evaluate the possibility of using the forecasted economic parameters in forest management planning estimated by various models and techniques of empirical verification. The study attempts to answer the question whether there is an econometric method that allows accurate forecasting of the economic situation of the forest district in the context of the realization of the tasks listed in the forest management plan. Relatively high accuracy of forecasts was achieved using the Holt linear model. Brown model, due to its methodological assumptions, resulted in a reduction in forecast results compared to other forecasting methods and expert knowledge. The method based on calculating the average value from many previously made forecasts gave very good results, which is also reflected in literature. Regardless of the group of costs analyzed, both fixed and unit variables, the lowest values of assessment of the compatibility of forecast were obtained by making the forecast based on the result from the last three years.
W Europie właściciele lasów prywatnych mają kluczową rolę w prowadzeniu zrównoważonej gospodarki leśnej, utrzymaniu produkcyjności lasów oraz zaspokojeniu potrzeb społeczeństwa na drewno. Lasy prywatne w Polsce to 18,4% powierzchni lasów. Charakteryzują się one dużym zróżnicowaniem, zarówno ze względu na wielkość kompleksów leśnych, jak i powierzchnię należącą do jednego właściciela, a także rozmieszczenie w obrębie kraju. Obecnie funkcjonujące rozwiązania prawne w zakresie lasów prywatnych są niewystraczające. Niezbędne zdaje się być wprowadzenie możliwości organizowania się właścicieli lasów tak, aby mogli wspólnie prowadzić gospodarkę leśną. W tym, też kontekście należy zaktualizować obecnie obowiązujące przepisy lub wprowadzić nowe regulacje prawne. W coraz większym stopniu widoczna jest potrzeba zwiększenia efektywności gospodarowania w lasach prywatnych w Polsce oraz wzmocnienia ich roli środowiskotwórczej.
The State Forests, National Forest Holding, is increasingly burdened with the costs of nature protection, recreational development and certification. As a consequence, there is an increase in costs and limitations in forest management. The emphasis is also on different social and environmental functions, and as a result, income from the sale of wood becomes smaller. The aim of the study is to verify the concept of an analysis of the past economy in conditions of variable costs of forest administration and production (period of 10 years), which is the basis of looking for solutions to improve the efficiency of financial management at the level of the forest district. The case study was based on the forest district located in Regional Directorate of the State Forests in Krakow (southern Poland). The current forest management plan is valid for 2014−2023 period. The analysis of the past economy covers the years 2005−2014, that was nine years of validity of the previous plan of the forest management plan and the first year of validity of the current plan. Issues discussed include: cost and revenue analysis, timber sales, forest management, employment and wages, side−line activities, infrastructure management, maintenance of supervision over forests of other forms of ownership or cash flows of forest funds. Described forest district is an administrative unit with a small forest area and a large fragmentation of forest complexes. The level of the deficit was not significant, and in recent years has been decreasing. In the period under analysis, the increase in costs was proportional to the increase in revenues. The share of administrative activity costs remained at a similar level. Administrative expenses were higher than the costs of core operations. The low level of primary activity costs resulted mainly from low investment outlays. Investments in road infrastructure may be connected with increasing the attractiveness of the entity in the eyes of wood buyers and, consequently, an increase in the prices of wood raw material. In the period under analysis, the forest district undertook activities aimed at optimizing the employment. These activities led to a significant reduction in the number of employees.
In Poland, there are large discrepancies between the area of forest lands recorded in land−use registers of local authorities and the actual state of forest area in the field. These discrepancies were estimated to 800,000 hectares in 2016, which is 2.5% of the land area of Poland. The divergences result primarily from different definitions of a forest in forest regulations and legislation concerning land−use registry and the insufficient update of land registry databases. The aim of the paper is to define the major causes of reclassification of non−forest lands into forest lands and to determine the origin of forests on those lands. The study is based on a mail questionnaire survey carried out in all local public authorities all over the country (altogether 314 rural and 66 municipal counties). The questions focused on manners lands were used in a county, including the area of artificial and natural afforestation and the area of lands reclassified into forest lands over the period 2009−2013, as well as causes of such reclassification. Altogether 232 responses were collected (61.1%), 122 of which contained data of sufficiently good quality. The results show that afforestation of non−forest lands were mostly carried out in an artificial way. Reclassification into forest lands was conducted almost exclusively within rural counties. The reclassified lands were largely regenerated by natural succession. The key factor of land reclassification were works related to forest management planning in non−state owned forests. Afforestation carried out within the Rural Development Programme, co−financed from EU funding, was the second most important factor. In case of afforestation, land reclassification is obligatory no later than in the fifth year after a new forest was planted. The paper concludes with suggestions that there are no effective legal regulations that would make land owners to reclassify their afforested lands into forest lands, except cases of agricultural lands afforestation within the Rural Development Programme. Therefore, it is recommended to seek to cover all non−state owned forests with forest management plans and to obtain the compliance of land registries with the real situation in the field.
The determination of the age at which a stand reaches harvest maturity is one of the most important decision−making problems in the forest management. The method of determining the rotation age depends primarily on the objectives and management practices (e.g. timber production, carbon sequestration), which determine the optimal age of trees for felling. The paper includes the methodological basis of optimization of the rotation age of stands due to the maximization of the accumulation of carbon in the aboveground woody biomass of forest trees. The research method involves two variants of calculating the optimal rotation age: grouping the stands by site class (W−1) and grouping the stands by management method (W−2). For each of the variants four data processing methods were used to optimize the rotation age of stands: allometric formulas (I−1), formulas for the calculation of the aboveground woody biomass (I−2), information on wood density (I−3), and IPCC method (I−4). The study assumes that the optimal rotation age from the point of view of maximizing the rate of carbon accumulation is when the value of increment in the average aboveground woody biomass production S(t)/(t) equals to the value of the current increment in this biomass production – ΔS. At this age, the standing volume R(t) and the volume of carbon stored in the growing stock Ww was calculated. The optimization method is analogous in all variants and approaches. The proposed method of optimizing the felling age of stands is illustrated on the example of Scots pine stands in 1 st site class (variant W−1, approach I−4). The 2014 data from the Information System of the State Forests were used for the calculations. The results (fig.) indicate that due to the maximization of the rate of carbon accumulation, the optimum rotation age for the Scots pine in 1st site class is 56 years. At that age the stand was characterized by the standing volume R(t) of about 305 m³/ha. The total carbon accumulation S(t) before this age was 85 t/ha.
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.
The selection of the rotation time of a stand (from planting to final felling), i.e. the age at which stand reaches harvest maturity, is a key decision in forest management due to, inter alia, the amount and value of carbon stored in the forest. In this context, the basis for the economic optimisation of the rotation age of forests is to define the goal of forest production and desirable state of forests ensuring the achievement of the adopted aim. Therefore, the choice of the most suitable optimal moment of completing a production cycle and starting the subsequent one is very important in forest management. The aim of the performed analysis is to verify the empirical equations and conversion factors as well as to assess their suitability for determining the volume and value of standing timber and accumulation of carbon in the aboveground woody biomass. The verified equations will be used for modelling the optimal rotation age of forests due to the maximization of the rate of carbon accumulation in the aboveground woody biomass. The input data for the verification of equations and conversion factors were grouped according to the dominant species, 10−years age subclass and site index class. Four methodological approaches were used to analyse and estimate the amount of carbon accumulated in the aboveground woody biomass. With the assumption of a continuous use of forest land for timber production, the generated revenues will be same at the same level of costs in the subsequent production cycles. Analysing the results of the optimization of the age of felling maturity it should be noticed that these are the averaged values relating to the State Forests. They do not take into account local differences in the price of raw wood and production costs including the specific characteristics of individual trees or stands. The accuracy (quality) of calculating the average and current increment of stands and, in consequence, of the amount and value of the accumulated carbon is important for the effectiveness of the optimization of the amount of carbon accumulated in the aboveground woody biomass.
The State Forests in Poland operate according to the principles of sustainable forest management combining and fulfilling diverse functions. Wood production is one of them. In this context, the question arises whether the species composition of forest stands has a greater impact on timber sales than the optimization of the assortment structure of harvested timber. The aim of the paper is to present the dynamics of prices, volume and value of timber sold by the State Forests and to examine the impact of the price and volume on the value of timber sales. The analysis of the dynamics measures was based on the data in the financial reports published annually on the websites of the State Forests as well as on the announcements of the Central Statistical Office in Poland on the average price of timber, calculated from the average price of timber sold by forest districts in the first three quarters of the year. The aggregate indices were calculated using the data on the volume, prices and value of the sold timber included in the State Forests Information System. The data were obtained by dividing wood assortments and species into groups. The analysis focused on years 2012−2014. It included seven tree species: pine, spruce, fir, oak, beech, alder and birch as well as the most common groups of wood assortments: WA, WB, WC, WD, WBCK, WCK, S1, S2, S4, M1 and M2, for which the weighted average price of timber and the amount of timber sold were calculated in individual years. Of the analysed characteristics (price, volume, value), the average rate of changes in timber prices was the lowest and amounted to 1.9% per year. The volume of timber offered on the market increased by 3.01% annually. The cumulative effect of the increase in the price and volume of timber offered for sale was 5.94% of the annual value of timber sold.
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For effective forest management, comprehensive information on the condition and structure of wood resources is needed, as well as a forecast of their development and the possibility of harvest cutting in the long term. The paper objectives is to present a methodology of predicting the development of wood resources and the possibility of main cutting based on the current state of the forest. Presented methodology of the forecast preparation is based on the inductive type of prediction in which future directions of changes are predicted based on past events. Such forecast finds expression of conscious human activity in actively shaping the future, while it does not seek to determine the target state of the forest, but it is assumed that shaping the state of the forest can be subject to constant evolution. The forecast of the development of wood resources in individual forest areas may be based on the data contained in the forest management plans, and these data may be compiled either for individual forest districts (or other forest units), or for groups of forest districts (e.g. for regional directorates of the State Forests, or the State Forests in total). The initial data, necessary to make forecasts, are primarily: a tabular comparison of the stands area and volume in age classes and subclasses; projected afforestation area; intensity indicators of final cutting and intermediate felling determining the harvesting intensity in relation to the size of wood resources in individual classes and age subclasses; and the expected volume of current volume increment over the adopted forecast periods. Additional data contains: approximate share of clear− and complex cutting in final felling; adopted distribution according to the age classes of the young generation after removal cuts in stands kept in complex cutting; average length of the regeneration period; and average age of stands in regeneration classes – used to determine the average age in forest areas for which a forecast is made. Presented methodology makes it possible to determine and analyse anticipated changes in area and volume in age classes, average age and average stand volume as well as possibilities of final and intermediate cutting, and the harvesting intensity in relation to the size of wood resources and the current volume increase in the adopted forecast periods.
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