Current issue: 53(2)

Under compilation: 53(3)

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 'timber balance'.

Category: Article

article id 7333, category Article
Valter Keltikangas. (1938). Puutase metsätalouden tuloksenlaskennassa : tulosbilanssioppiin (dynaamiseen bilanssiteoriaan) perustuva tutkimus. Acta Forestalia Fennica vol. 45 no. 1 article id 7333. https://doi.org/10.14214/aff.7333
English title: Timber balance in the financial accounting of forestry.

The financial accounting of the forestry needs redefining in Finland due to the effect of forest improvement, especially peatland drainage, on timber balance and valuation of forest land. The aim of the study was to develop methods to determine the timber balance using a separate forest land account. The problems of timber balance are related to the technical methods to assess timber balance and the cost of the work, quantitative determination of the profit, and qualitative determination of the profit. One main problem is to whether to define the quantitative profit as a sustainability of timber resources or difference in the allowable cut and outturn. The article discusses the strengths and weaknesses of the methods, and concludes that regardless of the method that is used to calculate the timber balance, profit or loss accounts have less exact nature in forestry than in other sectors. Replacing reliably calculated revenue surplus with operating result based on timber account would lead to tentative results.

The PDF includes a summary in German.

  • Keltikangas, ORCID ID:E-mail:
article id 4955, category Article
Suomen Metsäteollisuuden Keskusliitto. (1976). Puutavaraselvitys 1976. Silva Fennica vol. 10 no. 4 article id 4955. https://doi.org/10.14214/sf.a14801
English title: Timber report 1976. – Finland’s roundwood, industrial residue and forest residue balances by 1980 as well as the wood raw material situation of Finnish forest industries by the year 2000.

This study was carried out on behalf of the Central Association of Finnish Forest Industries (now Finnish Forest Industries Federation) in order to obtain information about the wood raw material situation, to serve, in turn, as a basis for the forest industries’ long-term planning. The study deals with the potential supply of roundwood, industrial residue and forest residue by the year 200 by five wood-supply areas. Examination of the situation during the period of 1972–80 is based on available balances and that concerning the period 1985–2000 in the estimated quantities available for industrial use.

The PDF includes a summary in English.

  • Suomen Metsäteollisuuden Keskusliitto, ORCID ID:E-mail:
article id 4846, category Article
Olavi Linnamies. (1971). Metsäteollisuutemme laajennukset ja puuraaka-aineen riittävyys. Silva Fennica vol. 5 no. 3 article id 4846. https://doi.org/10.14214/sf.a14648
English title: Expansion capacity of Finnish forest industries and the sufficiency of wood raw material.

The Finnish forest industries have doubled their use of wood raw material during the past two decades. The average annual overcut of 4.0 million m3 in 1960–64 has been turned into an average annual surplus of 2.7 million m3 in 1965–69. By 1974 industry’s requirements for domestic roundwood would increase by about 6.3 million m3, if all new capacity can be taken into full production. The MERA allowable cut, if realized, would leave a 1.5 million m3 annual surplus in the forest balance in 1974. Less intensive forestry programs would mean a 1.5 to 4.4 million m3 overcut in 1974.

The PDF includes a summary in English.

  • Linnamies, ORCID ID:E-mail:

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