Guidelines for Establishing Farm Forestry Accountancy Networks: MOSEFA (Monitoring the Socio-Economic Situation of European Farm Forestry) : European Commission Concerted Action FAIR CT96 1414

Leiden

2001

126 S.

12 Abb., 7 Tab., zahlr. Lit. Ang.

Bandaufführung

85789

The guidelines for establishing farm forestry accountancy networks (referred to as the guidelines) have been prepared under European Commission Concerted Action FAIR CT96 1414 - MOSEFA (Monitoring the socio-economic situation of European farm forestry). The main aim of the guidelines is to provide assistance for developing a generally applicable monitoring system for the assessment of the socio-economic performance of farm forestry enterprises. Because the adoption and use of monitoring systems and accounting networks are at different phases in different countries at the moment, the guidelines do not aim to provide a fully standardised monitoring system at the European level. Instead, the guidelines were prepared to help to improve the baseline of harmonisation for national and international development of farm forestry accounting. The expected users of the guidelines include professionals working with the issues of socio-economics of farm forestry, as well as policy makers and forest economic researchers. Also teachers and lectures of forestry accounting in universities and other schools with forestry economic education may find the guidelines useful for their course programmes. The guidelines are designed to help particularly the planning and development of accounting networks under various conditions. Chapter 1 briefly introduces the importance of farm forestry enterprises and the problems of monitoring their economic performance. Chapter 2 discusses the definitions for farm forestry and prospects for extending EU Farm Accountancy Data Network (EU-FADN) to forestry. Chapters 3 and 4 demonstrate the problems of sampling, and establishing the necessary organisational arrangements for creating a farm forestry accounting network, respectively. Chapters 5, 6 and 7 form the core of the guidelines, including the accounting of monetary and non-monetary information, outline of a database system, as well as examples of the outputs that can be derived from the accounting system. In Chapter 8, the prospects for international comparability and harmonisation are discussed. The book final chapter summarise the major elements of the guidelines and demonstrates the practical implementation of the guidelines.