Herleitung von Planprozeßkosten für die Unterstützung mittelfristiger Entscheidungen im Forstbetrieb : Aus einer Untersuchung in einem Privatforstbetrieb

1998

S. 467-471

9 Lit. Ang.

Unselbständiges Werk

200104702

By an interview of experts in a forest enterprise detailed schedules for six silvicultural operations (thinning, clearing, artificial formation of a stand, cleaning in a young stand, first pruning, second pruning) were eatablished according to the principles of activity-based costing. Each schedule was composed of main activities and partial activities with appropriate cost-drivers. The cost of every partial activity was estimated corresponding to the number of required costdrivers. In this way a specific part of overhead costs could exactly be related to well defined steps of production. This was a basic requirement for any further checking of economic efficiency. The decrease of activity-based costs with growing size of silvicultural operations could be illustrated. Some partial activities, which showed a lack of efficiency were identified. The practical use of activity-based costing in forest enterprises was suggested.