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Silva Fennica 1926-1997
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Acta Forestalia Fennica
1953-1968
1933-1952
1913-1932

Articles containing the keyword 'tulos'.

Category: Article

article id 7165, category Article
Veijo Heiskanen. (1966). Tutkimuksia koivujen vikaisuuksista, niiden vaikutuksesta sorvaustulokseen sekä niiden huomioonottamisesta laatuluokituksessa. Acta Forestalia Fennica vol. 80 no. 3 article id 7165. https://doi.org/10.14214/aff.7165
English title: Studies on the defects of birch, their influence on the quality and quantity of rotary cut veneer, and their consideration in veneer birch grading.

The objective of this paper was to study the influence of defects of Betula pendula Roth and Betula pubescens Ehrh. on the quality, value and quantity of veneer cut produced by rotary cutting, to prepare grading rules for veneer birch and to determine the minimum quality for veneer birch, and to assess the quality and quantity of veneer yield in rotary cutting of bolts of different grades. Data for the study was collected in 1953-1963 from six plywood factories in Finland.

The effect of knot marks, knot bumps, dry and rotten knots, sound knots, sweep and crookedness, upright limbs, heart rot, open and overgrown scars and bark peeling defects in the bolt on the quality and yield of veneer is described. Recommendations for grading rules were defined on the basis of the result. The rules include three grades, for which certain defects are allowed. In the first grade are accepted bolts, which of the veneer yield included at least 30% of veneer of grades A and B when all jointing and end-clipped sheets were taken into account. In the second grade were accepted bolts, which of the main part of the veneer yield still is surface veneer on the basis of the wood quality. Of the third-grade bolts at least one third of the veneer yield ought to be surface veneer.

The PDF includes a summary in English.

  • Heiskanen, ORCID ID:E-mail:
article id 7113, category Article
L. Runeberg. (1959). Möjligheterna att med hjälp av bidragsmetoden bedöma skogsbrukets resultat och räntabilitet. Acta Forestalia Fennica vol. 71 no. 4 article id 7113. https://doi.org/10.14214/aff.7113
English title: Possibility of calculating results and profitability in forestry with the help of margin costing.

It is impossible to survey the results and profitability of forestry a hundred years hence of measures taken today. Financial reports in forestry should be kept as separate as possible from stocktaking. Under sustained forest management it is the task of silviculture to supervise the care of growing stock. As long a sufficient money is being used for forest improvement, the situation can be considered satisfactory. To ascertain just what is sufficient, in the analysis of the costs of forestry the investigators should concentrate on establishing which costs are fixed and which are direct (marginal).

Short-time changes of capital can also best be considered by means of a cost analysis of silvicultural measures and other operations. On the other hand, classification of the cost must be correct if the operational statistics are to be of any value. The calculations become much easier if fixed costs do not need to be distributed per production unit. Therefore, there may be good reason to try out marginal costing in forest enterprises. The fixed costs are increasing steadily.

This paper aims at giving ideas in determining the profitability of a forest enterprise. A marginal costing balance sheet mainly illustrates the structure of an enterprise, which gives a general picture of its profitability. If profitability is to be expressed by comparing yield with capital, yield can be treated as interest and capitalized. None the less, this is certain to result in different capital values depending on whether we take the yield to represent 3, 4, or 5% of the capital. A marginal balance is no substitute for the long-term planning which will be needed in a forest enterprise.

The PDF includes a summary in Swedish.

  • Runeberg, ORCID ID:E-mail:
article id 7445, category Article
Jaakko Vöry. (1954). Puutavaran valmistuksen keskityötulosten määrittäminen tilastoteitse. Acta Forestalia Fennica vol. 61 no. 33 article id 7445. https://doi.org/10.14214/aff.7445
English title: Statistical determination of the average work performance in the preparation of timber.

Work studies conducted in Finland and Sweden on forest work have shown that the performance of different workers or even of a same worker vary greatly, although external conditions such as the size and other properties of the trees, weather etc. are similar. It has been decided in the Northern Countries that as it is impossible to assess the working speed of a man, it is not possible to find out the average work performances, not even from long term time studies. The only way is to collect performance statistics.

Metsäteho (Forest Work Studies Section of the Central Association of Finnish Woodworking Industries) has collected since 1946 statistics on the working sites of forest industry companies in different parts of Finland on the preparation on timber. To make it comparable the material has been converted to uniform values by using the ratios given by the work time studies of various forest jobs conducted by Metsäteho. The ratios are necessary in trying to determine average performances by statistical means. The actual length of time each man is at work on different days and the actual number of days is needed, because in Finland the workers can themselves decide fairly freely the length of a working day. In forest work, wages are paid for the quantity prepared, not for time. The statistics collected by Metsäteho include information on the length of the working days, and conditions in each forest, such as the size of the trees, form of stem, branchiness, bark thickness, terrain, density of the forest, weather conditions etc.

The Acta Forestalia Fennica issue 61 was published in honour of professor Eino Saari’s 60th birthday.

The PDF includes a summary in English.

  • Vöry, ORCID ID:E-mail:
article id 7445, category Article
Jaakko Vöry. (1954). Puutavaran valmistuksen keskityötulosten määrittäminen tilastoteitse. Acta Forestalia Fennica vol. 61 no. 33 article id 7445. https://doi.org/10.14214/aff.7445
English title: Statistical determination of the average work performance in the preparation of timber.

Work studies conducted in Finland and Sweden on forest work have shown that the performance of different workers or even of a same worker vary greatly, although external conditions such as the size and other properties of the trees, weather etc. are similar. It has been decided in the Northern Countries that as it is impossible to assess the working speed of a man, it is not possible to find out the average work performances, not even from long term time studies. The only way is to collect performance statistics.

Metsäteho (Forest Work Studies Section of the Central Association of Finnish Woodworking Industries) has collected since 1946 statistics on the working sites of forest industry companies in different parts of Finland on the preparation on timber. To make it comparable the material has been converted to uniform values by using the ratios given by the work time studies of various forest jobs conducted by Metsäteho. The ratios are necessary in trying to determine average performances by statistical means. The actual length of time each man is at work on different days and the actual number of days is needed, because in Finland the workers can themselves decide fairly freely the length of a working day. In forest work, wages are paid for the quantity prepared, not for time. The statistics collected by Metsäteho include information on the length of the working days, and conditions in each forest, such as the size of the trees, form of stem, branchiness, bark thickness, terrain, density of the forest, weather conditions etc.

The Acta Forestalia Fennica issue 61 was published in honour of professor Eino Saari’s 60th birthday.

The PDF includes a summary in English.

  • Vöry, ORCID ID:E-mail:
article id 7391, category Article
V. Lihtonen. (1948). Tutkimuksia hakkuutoiminnan voimaperäisyyden tekijöistä ja tunnuksista pääasiallisesti valtion metsätaloudesta saadun aineiston valossa. Acta Forestalia Fennica vol. 55 no. 3 article id 7391. https://doi.org/10.14214/aff.7391
English title: Investigations of factors and characteristics influencing the intensity of fellings in Finland.

The investigation studied the conditions on which business economics of large-scale forestry, mainly in the state forests, operates. It gives an overview on the economic geography of the state forestry in Finland, including the location of forest industry units and purchase of raw materials in relation to the state forests. The calculations are based on the of the financial performance of the districts of Forest Service in Finland.

The state forests are situated mainly in Northern Finland. Only 6% of the forests were situated nearer that 10 km from the nearest railroad, floating channel or business center. The size of forest districts decreases from north to south and from east to west, which affects the intensity of felling and the economic result of the districts. On the account of the remote situation of the forests of the state the amount of timber felled has been considerably below the growth of the forests. 

During the period of 1924-1943 annual cut in state forests decreased in Northern Finland, stayed in the same level in the east and increased in the west. Proportion of large-sized timber of the sales decreased, while the sales of piled pine wood, mining timber and sulphate wood increased. The economic result of state forests was in average modest, reflecting the economic result in the northern districts were the most state forests are located. However, the financial results of the state forests were not less good than those of other forests under similar conditions of economic geography. Proximity to floating channels and especially railways increased the effectivity of fellings. Railways made it possible to harvest also small timber that is difficult to transport by floating, thus increasing the felling volume. Finally, means to improve profitability of state forests are discussed.

The PDF includes a summary in English.

  • Lihtonen, ORCID ID:E-mail:
article id 7352, category Article
Antero Piha. (1941). Maatilametsälöiden liikejäämä ja sen rakenne. Acta Forestalia Fennica vol. 49 no. 5 article id 7352. https://doi.org/10.14214/aff.7352
English title: Revenue of farm forests in Finland.
Original keywords: maatilametsä; maatila; tulos; liiketulos

Only fifth of the farms in Finland had no forests in 1936. Forests have been important for the economy of the farms by providing household timber and income from timber sales. However, forests have not been taken into account in the profitability studies of agriculture. The article analyses the revenues of forestry in private farms, and the different sources of revenue. The revenue is examined in farms of different sizes, different parts of the country and in different financial years in the period of 1925-26‒1936-37.

Forest holdings smaller than 25 hectares give relatively small financial support to the farm economy. Household timber saves costs, and timber sales can give opportunities to investments. The revenue given by bigger forest holdings are, however, important items in the income statement. Finally, the results are compared to profitability studies in other countries.

The PDF includes a summary in German.

  • Piha, ORCID ID:E-mail:
article id 7352, category Article
Antero Piha. (1941). Maatilametsälöiden liikejäämä ja sen rakenne. Acta Forestalia Fennica vol. 49 no. 5 article id 7352. https://doi.org/10.14214/aff.7352
English title: Revenue of farm forests in Finland.
Original keywords: maatilametsä; maatila; tulos; liiketulos

Only fifth of the farms in Finland had no forests in 1936. Forests have been important for the economy of the farms by providing household timber and income from timber sales. However, forests have not been taken into account in the profitability studies of agriculture. The article analyses the revenues of forestry in private farms, and the different sources of revenue. The revenue is examined in farms of different sizes, different parts of the country and in different financial years in the period of 1925-26‒1936-37.

Forest holdings smaller than 25 hectares give relatively small financial support to the farm economy. Household timber saves costs, and timber sales can give opportunities to investments. The revenue given by bigger forest holdings are, however, important items in the income statement. Finally, the results are compared to profitability studies in other countries.

The PDF includes a summary in German.

  • Piha, ORCID ID:E-mail:
article id 7344, category Article
Valter Keltikangas. (1939). Maan arvo metsätalouden tuloksenlaskennassa. Acta Forestalia Fennica vol. 47 no. 4 article id 7344. https://doi.org/10.14214/aff.7344
English title: Value of forest land in the financial accounting of forestry.
English keywords: forest site type

The valuation of forest land for financial accounting purposes is usually performed only when using methods that are based on wood resources. In the yield based methods, the book value of forest land and wood resources form one totality. In the first case, forest land in a separate land account usually has same value in the beginning and end of the accounting year. For instance, the costs of forest improvement are considered capital costs. Forest land can be valued either by multiplying the average hectare price of land with the hectares, or using separate unit prices for the different forest site types. Different ways to value forest land are presented, comparing the forest site type classification developed in Finland and the traditional method based on average height of the trees used in Central Europe. The study shows that values of forest land has relative nature.

The PDF includes a summary in German.

  • Keltikangas, ORCID ID:E-mail:
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 7292, category Article
Valter Keltikangas. (1934). Kustannuksista metsätalouden tuloslaskennassa. Acta Forestalia Fennica vol. 40 no. 15 article id 7292. https://doi.org/10.14214/aff.7292
English title: The placing of expenses in the balance sheet of forest management.

The term ‘expenses’ is in forestry insufficiently defined, and its use in the balance sheet of forest management is unclear. In dynamic balance theory the actual working expenses and capital expenditure are separated. The article discusses what should be considered working expenses and what capital expenditure when dealing with certain costs of the forest management, for example costs of administration, cultivation of forests, log-floating channels, and roads and drainage of peatlands.

The PDF includes a summary in English.

  • Keltikangas, ORCID ID:E-mail:
article id 7672, category Article
Herman Hakala. (1992). Mäntytukkien sahauksen järeyden mukainen taloudellinen tulos ja siihen vaikuttavia tekijöitä. Acta Forestalia Fennica no. 226 article id 7672. https://doi.org/10.14214/aff.7672
English title: Financial result of sawing Scots pine logs as influenced by top diameter and other associated factors.

The influence of log properties (diameter, length, taper, volume, density and quality), sawing pattern, yield, sawing efficacy, stoppages, consumption of electric power and thereby on the financial result of sawing was examined. In addition, the significance of various revenues and costs were studied from the point of view of the financial result of sawing. The revenues from sawing are composed of revenues obtained from sawn goods, chips, sawdust and bark. The costs in sawing are made of raw material, capital, labour, energy and other costs. The results were calculated per diameter class and applying the basic principle of targeting all returns and costs on the different diameter classes.

The results are based on test sawings of a total of 1,606 Scots pine logs representing eight diameter classes,  using conventional frame saw sawing patterns. In addition, a sawing simulator was used. Log top diameter had a significant influence on the financial result obtained when calculations were made per log volume. The financial result obtained for the biggest diameter class exceeded that of the smallest diameter class by FIM 99.1/m3. Sawing revenues accounted for FIM 66.0/m3 and sawing costs for FIM 33.1/m3 of this difference. In addition to being influenced by the top diameter, the yield and sawing efficacy were observed to have a clear influence on the financial result. The influence of stoppages was smaller.

The only means of gaining significant improvement in the annual result obtained from sawing were improvements in the revenues from sawn goods or reductions in the cost of raw material. Increase of the minimum diameter led to a significant improvement in the annual result obtainable from sawing only if the production time remained unchanged; i.e., when correspondingly more logs from the other diameter classes were sawn. If the production time was reduced by an amount corresponding to the increase in minimum diameter, then the annual result fell dramatically except in the case of minimum diameter.

The PDF includes a summary in English.

  • Hakala, ORCID ID:E-mail:
article id 7186, category Article
Bror-Anton Granvik. (1968). Sahaustuloksen määrä ja laatu havutukkien kenttäpyörösahauksessa. Acta Forestalia Fennica no. 86 article id 7186. https://doi.org/10.14214/aff.7186
English title: The quantity and quality of the sawing yield in sawing coniferous logs with circular saw.

The aim of the study was to find out the ratio of raw wood consumption and the quantity and quality of the sawing yield using circular saws. The unit of study was one single log, the Norway spruce logs were divided into two grades and Scots pine logs in three grades. The principal material of the study was collected in 1950-51 using four types of saws of type EKA-50. The data consisted of 1,690 logs.

On the basis of the material, the efficiency of centre-piece sawing was 63.9% of the technical volume. On the average, 32.1% was unsorted goods, 11.5% fifths, 19.1% sixths and 1.2% culls. For spruce, the efficiency was superior to pine, which means that the consumption of raw wood for preparation of one standard of sawn goods is smaller in spruce than in pine. The volume of side boards trimmed reached about 2% of the total log volume. The efficiency of sawing and the ratio of raw-wood consumption were calculated both on the basis of the estimated and actual volume of trimmed goods. The raw-wood consumption is particularly good in logs of small and large top-diameter.

Goods sawn with circular saw have a characteristic shape. They are thinner at the ends than in the middle parts, and the deviation from the correct measure is larger in the first than in the last end of the pieces. They are also wedge-shaped because of the first piece sawn is thinner than the second one. The deviation from the correct measure exceeded the allowance for shrinking in seasoning. The goods are often under sized even if surplus measure occurs. In goods sawn using frame saws, however, it was difficult to discover any deviation from the correct measure.

The PDF includes a summary in English.

  • Granvik, ORCID ID:E-mail:

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