<abstract xmlns="http://www.w3.org/1999/xhtml">

The paper presents a method for grouping forest districts that are characterised by similar natural and forest conditions and the results of standardisation of wood extraction costs for forest districts and regional directorates of the State Forests. The adopted standard costs referred to the costs which determine the reasonable level of costs necessary to perform a specific management task in the given natural, forest and economic conditions of forest districts. Forest districts were grouped based on the forest habitat types and the land diversity index (Wtri), which were determined with statistical methods to be the factors that shape wood extraction costs. In order to determine the standard unit costs of wood extraction, source materials for the year 2017 have been used, which had been obtained from the State Forests Information System for all forest districts in the country. The method of standardising wood extraction unit costs on the basis of forest district groups with similar natural and forest conditions was reduced in 2017 to the designation of eight uniform forest district groups in terms of forest habitat type structure and Wtri index. Standard unit costs of wood extraction, determined on the basis of the methodology presented in the paper, should be used in the State Forests’ financial system.
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The paper presents a method for grouping forest districts that are characterised by similar natural and forest conditions and the results of standardisation of wood extraction costs for forest districts and regional directorates of the State Forests. The adopted standard costs referred to the costs which determine the reasonable level of costs necessary to perform a specific management task in the given natural, forest and economic conditions of forest districts. Forest districts were grouped based on the forest habitat types and the land diversity index (Wtri), which were determined with statistical methods to be the factors that shape wood extraction costs. In order to determine the standard unit costs of wood extraction, source materials for the year 2017 have been used, which had been obtained from the State Forests Information System for all forest districts in the country. The method of standardising wood extraction unit costs on the basis of forest district groups with similar natural and forest conditions was reduced in 2017 to the designation of eight uniform forest district groups in terms of forest habitat type structure and Wtri index. Standard unit costs of wood extraction, determined on the basis of the methodology presented in the paper, should be used in the State Forests’ financial system.

Can standardisation of the unit costs of wood extraction be applied in the financial system of the State Forests?

Department of Forest Resources Management

Folia Forestalia Polonica

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

The paper presents a method for grouping forest districts that are characterised by similar natural and forest conditions and the results of standardisation of...

No.	Regional Directorate of the State Forests	Average costs weighted by volume (PLN/m³)			Deviations of standard unit costs (%) from
No.	Regional Directorate of the State Forests	planned	real	standard	real costs	planned costs
1	Białystok	22.56	23.21	23.70	2.11	5.05
2	Katowice	30.22	35.07	29.72	−15.24	−1.64
3	Kraków	47.12	47.07	42.11	−10.53	−10.63
4	Krosno	42.78	48.21	38.96	−19.19	−8.94
5	Lublin	26.75	27.24	24.85	−8.78	−7.11
6	Łódź	20.93	22.53	23.35	3.62	11.54
7	Olsztyn	23.81	24.82	24.41	−1.65	2.52
8	Piła	19.35	20.52	22.35	8.90	15.49
9	Poznań	20.67	28.54	22.67	−20.57	9.68
10	Szczecin	22.17	23.26	23.62	1.55	6.55
11	Szczecinek	24.80	24.84	23.27	−6.34	−6.19
12	Toruń	21.52	27.73	22.46	−18.99	4.39
13	Wrocław	28.32	28.88	30.92	7.08	9.19
14	Zielona Góra	20.49	21.89	21.68	−0.95	5.81
15	Gdańsk	25.19	30.19	23.70	−21.49	−5.90
16	Radom	26.95	28.95	26.14	−9.71	−3.01
17	Warszawa	24.12	32.72	23.88	−27.02	−1.00
	Lasy Państwowe / State Forests	25.63	27.80	25.75	−7.38	0.46

Can standardisation of the unit costs of wood extraction be applied in the financial system of the State Forests?

Article Category: Original Article

Online veröffentlicht: 11. Dez. 2021

Seitenbereich: 317 - 329

Eingereicht: 24. Mai 2021

Akzeptiert: 13. Juli 2021

DOI: https://doi.org/10.2478/ffp-2021-0032

Schlüsselwörter
wood extraction, standard costs, forest districts grouping method, the State Forests’ financial system

© 2021 Janusz Kocel et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Figure 1

Weighted average (by volume) standard, real and planned unit costs of felling and producing wood assortment in 2017 and comparison of deviations between costs, according to the RDSFs

Can standardisation of the unit costs of wood extraction be applied in the financial system of the State Forests?

Article Category: Original Article

Online veröffentlicht: 11. Dez. 2021

Seitenbereich: 317 - 329

Eingereicht: 24. Mai 2021

Akzeptiert: 13. Juli 2021

DOI: https://doi.org/10.2478/ffp-2021-0032

Schlüsselwörterwood extraction, standard costs, forest districts grouping method, the State Forests’ financial system

© 2021 Janusz Kocel et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.

Figure 1

Weighted average (by volume) standard, real and planned unit costs of felling and producing wood assortment in 2017 and comparison of deviations between costs, according to the RDSFs

Schlüsselwörter
wood extraction, standard costs, forest districts grouping method, the State Forests’ financial system