Current issue: 54(2)
Under compilation: 54(3)
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.
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.
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.
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.
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.