Current issue: 53(4)

Impact factor 1.683
5-year impact factor 1.950
Silva Fennica 1926-1997
1990-1997
1980-1989
1970-1979
1960-1969
Acta Forestalia Fennica
1953-1968
1933-1952
1913-1932

Articles by Jouko Einola

Category: Article

article id 7152, category Article
Jouko Einola. (1964). Yksityismetsätaloudelliset vaihtoehtolaskelmat. Acta Forestalia Fennica vol. 77 no. 4 article id 7152. https://doi.org/10.14214/aff.7152
English title: Alternative calculations in private forestry.

The purpose of this theoretical study was to define the factors related to wood production that affect the financial result of private forestry in Finland on the viewpoint of alternative calculation. The paper introduces the main concepts, analyses the outturn factors and discusses feasibility of some calculation methods, and finally draws up a business plan for a forest holding based on the chosen method.

In forestry, the quantitative and sustainability objectives for yield, the difference between annual proceeds and costs, and the capital value of the costs affect which factors are included in the calculation of profitability of forestry. The base-line situation for the alternative calculations is defined by an inventory. The future proceeds and costs are valuated and procedural models are formulated for the most advantageous alternatives. The main goal in private forestry is profit.

The PDF includes a summary in German.

  • Einola, ORCID ID:E-mail:
article id 7127, category Article
Jouko Einola. (1961). Puutavaran hankintakustannusten ennakkolaskenta. Acta Forestalia Fennica vol. 73 no. 5 article id 7127. https://doi.org/10.14214/aff.7127
English title: Precalculation of logging costs.
English keywords: wood sales; costs; cost accounting

The investigation studies the whole logging operation from the stump to the consumption. The main purpose is to obtain a maximum profit. Proceeds and costs have been studied from the view point of precalculation. First, basic costs theory concepts are introduced. Second, the role of precalculation is described and finally a survey of the practical calculation problems and its results are described.

The purpose of precalculation is to achieve the best possible total financial result for the whole enterprise. The aim is to maximize the difference between future proceeds and the costs. When an alternative calculation is prepared, as many promising alternatives as possible is sought, and the most advantageous of these are selected after a rough survey. Since contributory factors are changing, precalculation is a continuous operation.

Logging operations can be handled in various alternative ways, of which the most advantageous has to be chosen. If there is a large number of different courses of action, the target must be maximum contribution margin per time unit. With labour, too, the aim is to maximize the differentiation between proceeds and costs of a long-term point of view. A working plan of the alternative selected can be formed into a target calculation with the aid of budgets and standards. When purchasing timber, procurement plans can be drawn up and priced for each consignment, and then combined and scrutinized to give target calculations. If the factors affecting them change, the targets must be altered.

The PDF includes a summary in English.

  • Einola, ORCID ID:E-mail:
article id 7474, category Article
Jouko Einola. (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.

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.

  • Einola, ORCID ID:E-mail:
article id 4765, category Article
Jouko Einola. (1968). Raakapuuvaraston suunnittelusta ja tarkkailusta. Silva Fennica vol. 2 no. 2 article id 4765. https://doi.org/10.14214/sf.a14550
English title: On the planning and control of raw-wood inventories.

The present study is an examination of the problems involved in raw-wood inventory from the viewpoint of business economics. The term inventory used here includes the standing timber marked for cutting as well as delivery contracts. The task of inventory is to buffer the differences in timing, locality, quantity and quality caused by purchase, production and delivery processes. The basic problem is concerned with profits.

The basic aim is to keep the inventory small. Its limits are determined by comparing the storage costs and costs of shortage. The costs may be decreased without risking the reliability of deliveries by technical development and road improvement, which also decrease dependence on the seasonal variation of harvesting of timber. A model based on present practices, statistics and practical experiences can be used to calculate different alternatives. The volume of purchases, felling, deliveries, transportation, and differences in quantities and transfer is used to estimate the target level of the inventory. It forms a forecast which the future performances can be compared to. In addition to monitoring turnover rate of the total inventory and capital tied to the inventory, also the exceptions in structure, time and quantity of the inventory and the factors changing it should be monitored. A special difficulty in timber inventory book-keeping are the continuous variations in the measured volumes even if no loss occurs.

The PDF includes a summary in English.

  • Einola, ORCID ID:E-mail:

Register
Click this link to register for Silva Fennica submission and tracking system.
Log in
If you are a registered user, log in to save your selected articles for later access.
Contents alert
Sign up to receive alerts of new content
Your selected articles

Committee on Publication Ethics A Trusted Community-Governed Archive