Current issue: 58(1)

Under compilation: 58(2)

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Silva Fennica 1926-1997
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Acta Forestalia Fennica
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Articles containing the keyword 'kirjanpito'

Category : Article

article id 5448, category Article
Markku Penttinen. (1991). Metsäkirjanpidon ja kustannuslaskennan toteuttaminen - 20 vuotta metsätalouden kannattavuuden kenttätutkimusta Itävallassa. Silva Fennica vol. 25 no. 2 article id 5448. https://doi.org/10.14214/sf.a15602
English title: Implementing forestry bookkeeping and cost accounting – 20 years of field research on the profitability of forestry in Austria.
Original keywords: metsätalous; kannattavuus; yksityismetsät; kirjanpito; metsäekonomia; kustannuslaskenta; kirjapitotilat; Itävalta
English keywords: forestry; profitability; private forests; bookkeeping; forest economics; cost accounting; private forest holdings; accounting holdings; Austria
Abstract | View details | Full text in PDF | Author Info

The profitability of forestry in the context of recent economic developments in Finland suggest a more systematic analysis of the profit and the cost structure of small-scale forestry than is normally made today. The domestic and international pressure on farming emphasizes the development of rural areas by means of other business than agriculture, in practice this may mean forestry. Financing in terms of the new law concerning agriculture requires projects to be profitable. Thus, the profitability of different lines of production, including forestry, needs to be reported more carefully than is the practice today.

A network of forestry bookkeeping farms covering the whole Austria has existed for 20 years. The organization and the operation of the forestry bookkeeping and the cost accounting system is based on the scientific cooperation and exchange of information between the organizations in charge. The practical experience and recommendations based thereon might be useful for Finland, when implementing a country-wide network of forestry bookkeeping and cost accounting.

The PDF includes an abstract in English.

  • Penttinen, E-mail: mp@mm.unknown (email)
article id 4564, category Article
Sulo Järvinen. (1939). Metsähallinnon kalustokirjanpito ja kaluston hoito. Silva Fennica no. 52 article id 4564. https://doi.org/10.14214/sf.a13971
English title: Bookkeeping and maintenance of equipment in forest administration.
Original keywords: valtionmetsät; Metsähallitus; metsäopetus; metsänhoitajien jatkokurssit; metsähallinto; jatkokoulutus; kirjanpito; kalusteet; kalusto; laitteet
English keywords: Forest Service; forest administration; forest education; state forests; professional development courses; bookkeeping; forest equipment
Abstract | View details | Full text in PDF | Author Info

Silva Fennica issue 52 includes presentations held in professional development courses, arranged for foresters working in public administration in 1938. 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 principles of bookkeeping and maintenance of forestry equipment, which reform was in progress in 1938.

  • Järvinen, E-mail: sj@mm.unknown (email)
article id 4528, category Article
Eino Saari. (1938). Hoitoalueiden ja piirikuntien vuotuisen taloustuloksen laskeminen. Silva Fennica no. 46 article id 4528. https://doi.org/10.14214/sf.a13937
English title: Calculating the annual financial performance of a forest district and a county.
Original keywords: valtionmetsät; Metsähallitus; metsätalous; metsäopetus; metsänhoitajien jatkokurssit; talousarvio; hoitoalue; metsänhoitajat; kirjanpito
English keywords: Forest Service; forest administration; forest education; state forests; professional development courses; budget; foresters; forest officers; bookkeeping
Abstract | View details | Full text in PDF | Author Info

Silva Fennica issue 46 includes presentations held in professional development courses, arranged for foresters working in public administration in 1937. 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 calculation of the annual financial performance of a forest district and a county. 

  • Saari, E-mail: es@mm.unknown (email)
article id 4499, category Article
Sulo Järvinen. (1937). Määrärahain käyttö ja tilitys. Silva Fennica no. 39 article id 4499. https://doi.org/10.14214/sf.a13909
English title: Use and accounting of funds of Metsähallitus (Forest Service).
Original keywords: Metsähallitus; metsäopetus; metsänhoitajien jatkokurssit; metsähallinto; metsätalouden kirjanpito
English keywords: Forest Service; forest administration; forest education; forestry bookkeeping; professional development courses
Abstract | View details | Full text in PDF | Author Info

The issue 39 of Silva Fennica includes presentations held in professional development courses in 1935 that were arranged for foresters working in public administration. The presentations focus on practical issues in forest management and administration, especially in regional level.

This presentation describes the administration of funds and bookkeeping in Metsähallitus (Forest Service) in practical level.

  • Järvinen, E-mail: sj@mm.unknown (email)

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