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Jouko Einola

Puutavaran hankinnan yhteiskustannukset

Einola J. (1957). Puutavaran hankinnan yhteiskustannukset. Acta Forestalia Fennica vol. 66 no. 4 article id 7474. https://doi.org/10.14214/aff.7474

English title: Joint costs of logging in Finland.

Abstract

The analysis of costs is the foundation for the efficient management of logging activities. However, there is little research on cost accounting of logging. This article is an overview on harvesting of timber and its cost accounting, concentrating on joint costs. Costs have to be divided on their structural elements and then regrouped according to different accounting needs to be investigated. This investigation bases the structural cost analysis on running booking of costs. Due to the variability of logging, the costs are divided in detail into categories. The costs of logging are classified by their origin into personnel cost, material costs, costs of services, compensation for use, unrequited costs, risks, depreciation and interest. Further, the costs are classified according to the subject and quality of performance, and by location.

The PDF includes a summary in English.

Original keywords
hakkuu; hakkuun kustannukset; kustannusanalyysi; puutavaran hankinta

English keywords
logging; costs; cost analysis; harvesting; wood harvesting

Published in 1957

Available at https://doi.org/10.14214/aff.7474 | Download PDF

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