Can standardisation of the unit costs of wood extraction be applied in the financial system of the State Forests?
oraz
11 gru 2021
O artykule
Kategoria artykułu: Original Article
Data publikacji: 11 gru 2021
Zakres stron: 317 - 329
Otrzymano: 24 maj 2021
Przyjęty: 13 lip 2021
DOI: https://doi.org/10.2478/ffp-2021-0032
Słowa kluczowe
© 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
| No. | Regional Directorate of the State Forests | Average costs weighted by volume (PLN/m3) | Deviations of standard unit costs (%) from | |||
|---|---|---|---|---|---|---|
| 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 | |