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Sylwan
|
2020
|
tom 164
|
nr 09
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.
Sylwan
|
1996
|
tom 140
|
nr 01
93-103
13
100%
The paper presents the results of monitoring of the forestry services sector in Poland which was carried out in the years 1993, 1996, 1999, 2003 and 2006. There were evaluated: characteristics of the owners of private forestry companies, company employment rate as well as financial status and equipment stock. Forms of financial assistance paid to the sector before and after Poland’s accession to the European Union were reviewed. Based on the results of monitoring conducted just about every three years the phases of development of the private sector of forestry services were determined.
15
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Struktura rocznego czasu pracy lesniczych

100%
Sylwan
|
2007
|
tom 151
|
nr 01
3-10
16
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Prywatny sektor uslug lesnych w latach 1999-2003

100%
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