Ocena ekonomicznej efektywności gospodarowania w Państwowym Gospodarstwie Leśnym Lasy Państwowe

English. The aim of this study was to analyze the income, costs and financial result of the State Forests National Forest Holding in the years 2008–2014. Financial analysis, using indicators of financial liquidity, economic activity and liabilities, profitability, were also carried out to evaluate the economic effectiveness and efficiency of unit operation. The data was obtained from financial statements, particularly balance sheets and profit and loss accounts. During the study period, mean income and costs of the State Forest NFH amounted respectively to 6 713 044,0 thous. PLN/year and 6 324 714,00 thous. PLN/year. The net financial result attained a mean of 367 465,4 thous. PLN/year. In the considered period, the economic effectiveness and efficiency of unit operation improved, as evidenced by the increasing profits and values of profitability indicators.

Polish. gospodarka finansowa, przychody i koszty, rentowność, analiza wskaźnikowa, PGL LP

English. financial management, costs and revenues, profitability, ratio analysis, State Forests NFH

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