Forest asset valuation for purposes of forestry performance accounting
2001
Joebstl, H.A. | Karisch, G.
The missing consideration of forest asset changes in forestry performance accounting is one of the oldest, practically unsolved problems of managerial economics in forestry. Although this topic has often been dealt with in scientific publications, a generally accepted solution remains still missing. In a pre-study to the prevailing research work about 60 historic and actual approaches/methods for forest asset accounting were investigated, described, analysed, grouped by different aspects as time horizon, method etc. and finally evaluated by a set of various criteria. In the applied part of the research work - starting from a multi-part approach of the first author - an EDP-model based on a forest stand data base has been developed. Central components of the model are (1) the extension of the traditional allowable cut based performance calculation to a detailed comparison of planned and actual measures in the fields of harvest (differences of allowable and actual cutregarding size, structure and value) and silviculture (plan-actual-differences regarding area extent and value), (2) forest asset valuation with four different value approaches and (3) the updating of forest inventory data and forest value on the basis of annual increment and annual cut. In the prevailing article the model is outlined and a pattern for a financial report extended by forest asset changes is introduced.
اظهر المزيد [+] اقل [-]الكلمات المفتاحية الخاصة بالمكنز الزراعي (أجروفوك)
المعلومات البيبليوغرافية
تم تزويد هذا السجل من قبل ZB MED Nutrition. Environment. Agriculture