Current issue: 53(3)

Under compilation: 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 containing the keyword 'bookkeeping'.

Category: Article

article id 5448, category Article
Markku Penttinen. (1991). Metsäkirjanpidon ja kustannuslaskennan toteuttaminen - 20 vuotta metsätalouden kannattavuuden kenttätutkimusta Itävallassa. Silva Fennica vol. 25 no. 2 article id 5448. https://doi.org/10.14214/sf.a15602
English title: Implementing forestry bookkeeping and cost accounting – 20 years of field research on the profitability of forestry in Austria.

The profitability of forestry in the context of recent economic developments in Finland suggest a more systematic analysis of the profit and the cost structure of small-scale forestry than is normally made today. The domestic and international pressure on farming emphasizes the development of rural areas by means of other business than agriculture, in practice this may mean forestry. Financing in terms of the new law concerning agriculture requires projects to be profitable. Thus, the profitability of different lines of production, including forestry, needs to be reported more carefully than is the practice today.

A network of forestry bookkeeping farms covering the whole Austria has existed for 20 years. The organization and the operation of the forestry bookkeeping and the cost accounting system is based on the scientific cooperation and exchange of information between the organizations in charge. The practical experience and recommendations based thereon might be useful for Finland, when implementing a country-wide network of forestry bookkeeping and cost accounting.

The PDF includes an abstract in English.

  • Penttinen, ORCID ID:E-mail:
article id 4564, category Article
Sulo Järvinen. (1939). Metsähallinnon kalustokirjanpito ja kaluston hoito. Silva Fennica no. 52 article id 4564. https://doi.org/10.14214/sf.a13971
English title: Bookkeeping and maintenance of equipment in forest administration.

Silva Fennica issue 52 includes presentations held in professional development courses, arranged for foresters working in public administration in 1938. The presentations focus on practical issues in forest management and administration, especially in regional level. The education was arranged by Forest Service.

This presentation describes the principles of bookkeeping and maintenance of forestry equipment, which reform was in progress in 1938.

  • Järvinen, ORCID ID:E-mail:
article id 4528, category Article
Eino Saari. (1938). Hoitoalueiden ja piirikuntien vuotuisen taloustuloksen laskeminen. Silva Fennica no. 46 article id 4528. https://doi.org/10.14214/sf.a13937
English title: Calculating the annual financial performance of a forest district and a county.

Silva Fennica issue 46 includes presentations held in professional development courses, arranged for foresters working in public administration in 1937. The presentations focus on practical issues in forest management and administration, especially in regional level. The education was arranged by Forest Service. 

This presentation describes calculation of the annual financial performance of a forest district and a county. 

  • Saari, ORCID ID:E-mail:
article id 4499, category Article
Sulo Järvinen. (1937). Määrärahain käyttö ja tilitys. Silva Fennica no. 39 article id 4499. https://doi.org/10.14214/sf.a13909
English title: Use and accounting of funds of Metsähallitus (Forest Service).

The issue 39 of Silva Fennica includes presentations held in professional development courses in 1935 that were arranged for foresters working in public administration. The presentations focus on practical issues in forest management and administration, especially in regional level.

This presentation describes the administration of funds and bookkeeping in Metsähallitus (Forest Service) in practical level.

  • Järvinen, ORCID ID:E-mail:
article id 4471, category Article
V. Lihtonen. (1933). Metsätalouden metsänhoitoteknillinen tarkkailu : pääasiassa yksityismetsätaloutta silmälläpitäen. Silva Fennica no. 30 article id 4471. https://doi.org/10.14214/sf.a9043
English title: Forestry bookkeeping from the point of view of private forestry.

As the use and value of forests have increased, forests have been managed more as a business. Financial bookkeeping defines the production costs of wood, costs of forest management work, investments in forest improvement, taxes and administrative costs, income from the sales of forest products etc. Bookkeeping reports the annual costs and income in the forestry, but does not give information of the future profits or appropriate organization of the economy of forestry.

The author introduces a system that he calls “metsänhoitoteknillinen tarkkailu” (silvicultural monitoring), which would give economic information of the forestry, and could also replace a forest management plan in the private forests. The bookkeeping system will list in detail the volumes and areas of fellings and silvicultural measures in different years, and deduce the sustainability of the use of forests and future incomes in forestry.

The PDF includes a summary in German.

  • Lihtonen, ORCID ID:E-mail:

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