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Valter Keltikangas (email)

Kustannuksista metsätalouden tuloslaskennassa

Keltikangas V. (1934). Kustannuksista metsätalouden tuloslaskennassa. Acta Forestalia Fennica vol. 40 no. 15 article id 7292. https://doi.org/10.14214/aff.7292

English title: The placing of expenses in the balance sheet of forest management


The term ‘expenses’ is in forestry insufficiently defined, and its use in the balance sheet of forest management is unclear. In dynamic balance theory the actual working expenses and capital expenditure are separated. The article discusses what should be considered working expenses and what capital expenditure when dealing with certain costs of the forest management, for example costs of administration, cultivation of forests, log-floating channels, and roads and drainage of peatlands.

The PDF includes a summary in English.

Original keywords
metsätalous; kustannukset; metsätalouden tuloslaskelma

English keywords
costs; result of forestry; balance sheet

Published in 1934

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Available at https://doi.org/10.14214/aff.7292 | Download PDF

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