Current issue: 54(3)

Under compilation: 54(4)

Impact factor 1.683
5-year impact factor 1.950
Silva Fennica 1926-1997
1990-1997
1980-1989
1970-1979
1960-1969
Acta Forestalia Fennica
1953-1968
1933-1952
1913-1932

Articles containing the keyword 'maan arvo'.

Category: Article

article id 7344, category Article
Valter Keltikangas. (1939). Maan arvo metsätalouden tuloksenlaskennassa. Acta Forestalia Fennica vol. 47 no. 4 article id 7344. https://doi.org/10.14214/aff.7344
English title: Value of forest land in the financial accounting of forestry.
English keywords: forest site type

The valuation of forest land for financial accounting purposes is usually performed only when using methods that are based on wood resources. In the yield based methods, the book value of forest land and wood resources form one totality. In the first case, forest land in a separate land account usually has same value in the beginning and end of the accounting year. For instance, the costs of forest improvement are considered capital costs. Forest land can be valued either by multiplying the average hectare price of land with the hectares, or using separate unit prices for the different forest site types. Different ways to value forest land are presented, comparing the forest site type classification developed in Finland and the traditional method based on average height of the trees used in Central Europe. The study shows that values of forest land has relative nature.

The PDF includes a summary in German.

  • Keltikangas, ORCID ID:E-mail:
article id 4663, category Article
E. Johansson. (1957). Tilan hinnoittelussa huomioonotettavista näkökohdista. Silva Fennica no. 92 article id 4663. https://doi.org/10.14214/sf.a14064
English title: Viewpoints on evaluating settlement farms.

Silva Fennica Issue 92 includes presentations held in 1956 in the 8th professional development courses, arranged for forest officers working in the Forest Service. The presentations focus on practical issues in forest management and administration, especially in regional level. The education was arranged by Forest Service.

This presentation describes the directions of Ministry of Agriculture in Finland, issued in 1947, concerning evaluation of settlement farms and supplementary lots. The new direction differs from the old ones especially in the evaluation of small timber. Arable land has to be valued at a price corresponding to its forest yield value. As it is a prequisite for the profitability of a new farm, the writer points out that such land should be valued at higher price than a corresponding forest land. A way to count out the price is presented.

  • Johansson, ORCID ID:E-mail:
article id 4662, category Article
Olavi Linnamies. (1957). Metsämaan tuottoarvon laskeminen. Silva Fennica no. 92 article id 4662. https://doi.org/10.14214/sf.a14063
English title: Calculation of yield in terms of value of forest land.

Silva Fennica Issue 92 includes presentations held in 1956 in the 8th professional development courses, arranged for forest officers working in the Forest Service. The presentations focus on practical issues in forest management and administration, especially in regional level. The education was arranged by Forest Service.

This presentation concerns the evaluation of forest land to be surrendered for a settlement farm. According to the Settlement Act, state land surrendered for settlement purposes should fetch the price that any sensible buyer would pay in buying the land. The prices used in evaluation are, however, still the prices of 1944. A new method for calculating the yield in terms of value of forest land has been developed by professor Yrjö Ilvessalo, based on the König-Faustman formula. This method is described in Tapio Forestry Manual.

  • Linnamies, ORCID ID:E-mail:
article id 4575, category Article
Eino Saari. (1940). Suurten metsäalojen arvon määrääminen. Silva Fennica no. 55 article id 4575. https://doi.org/10.14214/sf.a9079
English title: Evaluation of large forest areas.

The Moscow Peace Treaty created a need to calculate values of large forest areas in Finland, such as the value of the private and state forests lost in the Second World War, or value of the remaining forests and the value of forests to be assigned to the evacuees. The article describes principles of evaluation of large forest areas. It concludes that use of felling value of the trees is the right method only if felling of the whole tree stand and sale of the wood is actually possible. If these prequisites cannot be fulfilled, the right method to evaluate the forest area is yield in terms of value. When calculating the yield in terms of value, also other incomes and costs related to fellings should be included.

The article includes an abstract in German.

  • Saari, ORCID ID:E-mail:

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