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A prerequisite for effective forest management is a detailed economic analysis of given management determinants. In the forest district’s expenditures, next to the wood harvesting and skidding, the cost of silvicultural activities constitute a considerable share. The choice of forest management methods, including those for forest regeneration has a significant effect on the costs incurred for silvicultural activities as well as on the quality of emerging new generation. The aim of the study was to assess the economic effectiveness of Scots pine stand management using natural and artificial regeneration. The research determined the size and structure of expenditures incurred for the establishment and maintenance of crops. We also carried out the analysis and assessment of the effects of the selected regeneration method on forest management economic efficiency. The economic analysis included the comparison of the costs of establishment and maintenance of stands with artificially regenerated Scots pine trees with the costs of analogous activities carried out within the research plots with Scots pine from self−seeding. The studies were carried out on 4 types of forest sites, i.e.: fresh coniferous, fresh mixed coniferous, wet mixed coniferous and fresh mixed deciduous. The analyses were carried out using the cash flow method – the stream of expenditure incurred for stand management. The total costs of artificial stand regeneration and maintenance were on average higher by 1,443.24 PLN/ha of plantation as compared to naturally regenerated stands. Lower costs of tending and corrections performed in artificially regenerated Scots pine stands did not compensate for high expenditure incurred on regeneration activities, and as a result the total cost amounted to an average of 5,002.94 PLN/ha, whereas in the case of natural regeneration the total cost was 3,559.70 PLN/ha. In the analysed methods, the site conditions were of great importance to the amount of expenditures incurred for stand regeneration and maintenance. The economic viability of forest natural regeneration was confirmed for fresh coniferous, fresh mixed coniferous and wet mixed coniferous habitat types. In fresh mixed deciduous site, high costs of tending treatments and corrections had a major effect on the low economic result of the natural method of forest regeneration. The presented results on the effectiveness of management of Scots pine stands or those with the predominance of Scots pine using natural and artificial regeneration can be an important factor in taking appropriate silvicultural decisions, based on the assessment and knowledge of determinants affecting profitability of undertakings.
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