Medium-Term Performance Analysis in Forest Enterprises : A Calculatory Approach

Wien

2009

S. 51-61

5 Abb.

Artikel aus einer ZeitschriftUnselbständiges Werk

200162430

The assessment of periodical performance is an old and still unsolved problem of forestry accounting. The main problem is that the changes in forest assets cannot be taken into account at all or only very inadequately. The difficulties of forest asset valuation for financial statements (balance sheet, profit and loss account), and therefore the ascertainment of the annual profit, has neither been solved in terms of theory nor of practical application and a solution is not in sight (Brabänder, 1965; Henne, 1973; Tzschupke, 1992). The calculatory approach presented here as a proxy solution lies outside the scope of bookkeeping. A concept in three steps developed by the author (Jöbstl 1980, 1981, 1987a) was tested recently in respect of its feasibility in several forest enterprises. In the following a short description of the concept, extracts from the results of its application in an existing forest enterprise, and some findings from practical applications will be presented.