Valter Keltikangas 
Kustannuksista metsätalouden tuloslaskennassa
Keltikangas V. (1934). Kustannuksista metsätalouden tuloslaskennassa. Acta Forestalia Fennica vol. 40 no. 15 article id 7292. https://doi.org/10.14214/aff.7292
English title: The placing of expenses in the balance sheet of forest managementAbstract
The term ‘expenses’ is in forestry insufficiently defined, and its use in the balance sheet of forest management is unclear. In dynamic balance theory the actual working expenses and capital expenditure are separated. The article discusses what should be considered working expenses and what capital expenditure when dealing with certain costs of the forest management, for example costs of administration, cultivation of forests, log-floating channels, and roads and drainage of peatlands.
The PDF includes a summary in English.
Original keywords
metsätalous;
kustannukset;
metsätalouden tuloslaskelma
English keywords
costs;
result of forestry;
balance sheet
Published in 1934
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