Current issue: 55(3)

Under compilation: 55(4)

Scopus CiteScore 2019: 3.1
Scopus ranking of open access forestry journals: 6th
PlanS compliant
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 'timber sale accounting system'.

Category: Article

article id 5288, category Article
Christopher D. Risbrudt. (1986). Policy evaluations for U.S. federal timber sale accounting system development. Silva Fennica vol. 20 no. 4 article id 5288. https://doi.org/10.14214/sf.a27744

Development of timber sale accounting system for the U.S. Department of Agriculture, Forest Service ordered by the U.S. Congress, has entailed numerous evaluations and research projects. Critics of the current process claims administrative costs are not recovered by the prices paid for Federal timber. However, management of multiple resources for multiple uses makes traditional accounting difficult; i.e., keeping track of cash flows. A further complication involves allocating costs to the various resources (joint cost allocation), for which no nonarbitrary method currently exists. A concurrent issue involves the building of roads for timber harvest into areas released from wilderness consideration. Environmentalists see the road building program of the Federal land management agencies as an additional reason Federal management costs are not recovered from timber-generated revenues. The heart of the issue is which lands are economically suited for timber management, and what nonmarket benefits and costs accrue from the timber management.

  • Risbrudt, ORCID ID:E-mail:

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