- Standardsignatur4354
- TitelEntwicklung und Einführung einer EDV-gestützten Forstlichen Erfolgsrechnung für die Landesforstverwaltung Nordrhein-Westfalen
- Verfasser
- Erscheinungsjahr2001
- SeitenS. 438-443
- MaterialUnselbständiges Werk
- Datensatznummer200087631
- Quelle
- AbstractIn July 2000 a forest performance account was introduced to the state forest administration of Northrhine-Westphalia. It consists of a financial bookkeeping system in form of a double-entry bookkeeping, a cost and prodcutivity account and a corresponding controlling system. The valuation of the growing stock as fixed assets was postponed till a sutable valuation method has been developed. The forest performance account is based on the financial accounting software MACH M1. The real time operation started on 1.1.2001.
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