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Silva Fennica 1926-1997
Acta Forestalia Fennica

Articles containing the keyword 'kustannus'

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.
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 4865, category Article
Tauno Kallio. (1972). Esimerkki kuusikon lahovikaisuuden Etelä-Suomessa aiheuttamasta taloudellisesta menetyksestä. Silva Fennica vol. 6 no. 2 article id 4865.
English title: An example on the economic loss caused by decay in growing Norway spruce timber in Southern Finland.
Original keywords: kuusi; laho; taloudellinen menetys; kustannus; lahopuu
English keywords: Norway spruce; Picea abies; decay; economic loss; rotten trees
Abstract | View details | Full text in PDF | Author Info

A growing stand of Norway spruce (Picea abies (L.) H. Karst.) marked for cutting was investigated in the winter of 1971–72 in Helsinki in Southern Finland in order to determine the economic loss caused by decay. Taking a sample from growing spruce trees with increment borer is not a reliable method of determining the frequency of decay. The decayed stems were twice measured for assortment cutting into lengths; the first time disregarding the decay and the second time doing the actual assortment cutting according to the grade of timber. The direct economic loss caused by decay was 13% of the price for standing timber. The indirect loss may be as great as the direct loss.

The PDF includes a summary in English.

  • Kallio, E-mail: tk@mm.unknown (email)
article id 4716, category Article
Leo Heikurainen, Matti Keltikangas, Kustaa Seppälä. (1963). Kustannusten jakaminen yhteisissä metsäojitushankkeissa. Silva Fennica no. 115 article id 4716.
English title: Allocation of costs in joint forest drainage undertakings.
Original keywords: metsäojitus; kustannukset; menetelmät; ojituskustannukset; kustannusten tasaus
English keywords: forest drainage; costs; methods; project costs; allocation of costs
Abstract | View details | Full text in PDF | Author Info

One forest drainage undertaking in Finland often consists of woodlots belonging to several owners, and over hundred owners may be involved. In the present paper a method for allocation the costs to different owners in a joint drainage undertaking is worked out. The problem has been emphasised by the new Waterways Law, which enables also such drainage projects to be undertaken to which some of the land owners oppose. In those cased the costs must be allocated according to the benefit driven by each owner from the project.

The method attempts to assess the benefits to be driven from the forest drainage, those costs of the drainage that are joint and thus subjected to allocation, and what is the area affected by drainage as used as a basis for cost allocation.

The joined costs are apportioned in the following manner. The area of peatland adjusted to differences in the benefit obtained by drainage is ascertained by the land holder by multiplying the index number by the corresponding areas. In the case of cultivated agricultural land, also an index showing the need for drainage is used in computing the adjusted area. Each topographic unit in the map is provided with a notation of its apportionment area. Joined costs are allocated to different land owners in relation to their adjusted land areas.

The PDF includes a summary in English.

  • Heikurainen, E-mail: lh@mm.unknown (email)
  • Keltikangas, E-mail: mk@mm.unknown
  • Seppälä, E-mail: ks@mm.unknown

Category : Article

article id 7127, category Article
Jouko Einola. (1961). Puutavaran hankintakustannusten ennakkolaskenta. Acta Forestalia Fennica vol. 73 no. 5 article id 7127.
English title: Precalculation of logging costs.
Original keywords: hakkuu; hakkuukustannukset; kustannukset; kustannuslaskenta
English keywords: costs; wood sales; cost accounting
Abstract | View details | Full text in PDF | Author Info

The investigation studies the whole logging operation from the stump to the consumption. The main purpose is to obtain a maximum profit. Proceeds and costs have been studied from the view point of precalculation. First, basic costs theory concepts are introduced. Second, the role of precalculation is described and finally a survey of the practical calculation problems and its results are described.

The purpose of precalculation is to achieve the best possible total financial result for the whole enterprise. The aim is to maximize the difference between future proceeds and the costs. When an alternative calculation is prepared, as many promising alternatives as possible is sought, and the most advantageous of these are selected after a rough survey. Since contributory factors are changing, precalculation is a continuous operation.

Logging operations can be handled in various alternative ways, of which the most advantageous has to be chosen. If there is a large number of different courses of action, the target must be maximum contribution margin per time unit. With labour, too, the aim is to maximize the differentiation between proceeds and costs of a long-term point of view. A working plan of the alternative selected can be formed into a target calculation with the aid of budgets and standards. When purchasing timber, procurement plans can be drawn up and priced for each consignment, and then combined and scrutinized to give target calculations. If the factors affecting them change, the targets must be altered.

The PDF includes a summary in English.

  • Einola, E-mail: je@mm.unknown (email)
article id 7113, category Article
L. Runeberg. (1959). Möjligheterna att med hjälp av bidragsmetoden bedöma skogsbrukets resultat och räntabilitet. Acta Forestalia Fennica vol. 71 no. 4 article id 7113.
English title: Possibility of calculating results and profitability in forestry with the help of margin costing.
Original keywords: metsätalous; metsänomistus; metsätalouden kannattavuus; rajakustannus; marginaalikustannus; metsätalouden tulos
English keywords: forestry; profitability; profitability of forestry; result; marginal cost
Abstract | View details | Full text in PDF | Author Info

It is impossible to survey the results and profitability of forestry a hundred years hence of measures taken today. Financial reports in forestry should be kept as separate as possible from stocktaking. Under sustained forest management it is the task of silviculture to supervise the care of growing stock. As long a sufficient money is being used for forest improvement, the situation can be considered satisfactory. To ascertain just what is sufficient, in the analysis of the costs of forestry the investigators should concentrate on establishing which costs are fixed and which are direct (marginal).

Short-time changes of capital can also best be considered by means of a cost analysis of silvicultural measures and other operations. On the other hand, classification of the cost must be correct if the operational statistics are to be of any value. The calculations become much easier if fixed costs do not need to be distributed per production unit. Therefore, there may be good reason to try out marginal costing in forest enterprises. The fixed costs are increasing steadily.

This paper aims at giving ideas in determining the profitability of a forest enterprise. A marginal costing balance sheet mainly illustrates the structure of an enterprise, which gives a general picture of its profitability. If profitability is to be expressed by comparing yield with capital, yield can be treated as interest and capitalized. None the less, this is certain to result in different capital values depending on whether we take the yield to represent 3, 4, or 5% of the capital. A marginal balance is no substitute for the long-term planning which will be needed in a forest enterprise.

The PDF includes a summary in Swedish.

  • Runeberg, E-mail: lr@mm.unknown (email)
article id 7474, category Article
Jouko Einola. (1957). Puutavaran hankinnan yhteiskustannukset. Acta Forestalia Fennica vol. 66 no. 4 article id 7474.
English title: Joint costs of logging in Finland.
Original keywords: hakkuu; hakkuun kustannukset; kustannusanalyysi; puutavaran hankinta
English keywords: harvesting; logging; cost analysis; costs; wood harvesting
Abstract | View details | Full text in PDF | Author Info

The analysis of costs is the foundation for the efficient management of logging activities. However, there is little research on cost accounting of logging. This article is an overview on harvesting of timber and its cost accounting, concentrating on joint costs. Costs have to be divided on their structural elements and then regrouped according to different accounting needs to be investigated. This investigation bases the structural cost analysis on running booking of costs. Due to the variability of logging, the costs are divided in detail into categories. The costs of logging are classified by their origin into personnel cost, material costs, costs of services, compensation for use, unrequited costs, risks, depreciation and interest. Further, the costs are classified according to the subject and quality of performance, and by location.

The PDF includes a summary in English.

  • Einola, E-mail: je@mm.unknown (email)
article id 7672, category Article
Herman Hakala. (1992). Mäntytukkien sahauksen järeyden mukainen taloudellinen tulos ja siihen vaikuttavia tekijöitä. Acta Forestalia Fennica no. 226 article id 7672.
English title: Financial result of sawing Scots pine logs as influenced by top diameter and other associated factors.
Original keywords: sahateollisuus; tukkikoko; kustannus-hyötyanalyysi; taloudellinen tulos
English keywords: cost-benefit analysis; sawmilling; sawmill industry; log size; financial result
Abstract | View details | Full text in PDF | Author Info

The influence of log properties (diameter, length, taper, volume, density and quality), sawing pattern, yield, sawing efficacy, stoppages, consumption of electric power and thereby on the financial result of sawing was examined. In addition, the significance of various revenues and costs were studied from the point of view of the financial result of sawing. The revenues from sawing are composed of revenues obtained from sawn goods, chips, sawdust and bark. The costs in sawing are made of raw material, capital, labour, energy and other costs. The results were calculated per diameter class and applying the basic principle of targeting all returns and costs on the different diameter classes.

The results are based on test sawings of a total of 1,606 Scots pine logs representing eight diameter classes,  using conventional frame saw sawing patterns. In addition, a sawing simulator was used. Log top diameter had a significant influence on the financial result obtained when calculations were made per log volume. The financial result obtained for the biggest diameter class exceeded that of the smallest diameter class by FIM 99.1/m3. Sawing revenues accounted for FIM 66.0/m3 and sawing costs for FIM 33.1/m3 of this difference. In addition to being influenced by the top diameter, the yield and sawing efficacy were observed to have a clear influence on the financial result. The influence of stoppages was smaller.

The only means of gaining significant improvement in the annual result obtained from sawing were improvements in the revenues from sawn goods or reductions in the cost of raw material. Increase of the minimum diameter led to a significant improvement in the annual result obtainable from sawing only if the production time remained unchanged; i.e., when correspondingly more logs from the other diameter classes were sawn. If the production time was reduced by an amount corresponding to the increase in minimum diameter, then the annual result fell dramatically except in the case of minimum diameter.

The PDF includes a summary in English.

  • Hakala, E-mail: hh@mm.unknown (email)

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