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ŠUMARSKI LIST 5-6/2004 str. 67 <-- 67 --> PDF |
S. I´osavcc: SPF.CIFIČNOST1 POSLOVNE ANALIZE ENTITETA ZA GOSPODARENJE ŠUMOM ... Šumarski list br. 5-6, CXXVIII (2004). 279-2X5 S a m u e l s o n , P. A.: Economics of forestry in an evol- ber 1998, Osterreichicher agrarverlag wien ving society, Journal of Forest Economics 1:1, Miinchen. 1995., Umea Forest University Press Tintor, J.: Poslovna analiza, Koncepcija, metodolo- S a n t i n i , I.: Troškovi u poslovnom odlučivanju, Hi- gija, metode, Hibis d.o.o., Zagreb, 2000. bis d.o.o. Centar za ekonomski consulting, Za- Tintor, J.: Pojam, geneza i predmet ekonomske anagreb, 1999. ijz e poslovanja poduzeća, Ekonomski analitičar S e k o t , VV.: Die wolkswirtschaftliche bewertung der 11,12/92., TEB, Zagreb, 1992. forstlichen production anhand deszuwacb.se- Ž a g e r , K., L. Ž a g e r : Analiza financijskih izvještaja, seine machbarkeitstudie tur Osterreich, Centar- Masmedia, Zagreb, 1999. blatt fur das gesamte forstwesen, Juni/Septem- SUMMARY: The specific nature of forestry as an economic activity generates problems in realising the set business plans and accounting commercial operations. Business analysis deals with concepts and methods of perceiving the degree of development, as well as with unrealised possibilities of a business entity. The particular character of analysing business operations of entities dealing with forest management arises, among other things, from essential features of maintaining the forest potential. In managing forests and forestland, it is not always possible to obey the principle of operational profitability, as the omission of any silvicultural treatments jeopardises future increment of wood biomass and leads to a decline in the general forest value. This in turn may have far-reaching consequences on the overall national economy. Furthermore, the specificity of forest management is particularly evident in a long-term cycle of biomass production, an extensive period of time between the initial activities and the achieved economic effects, and in investments into forests which frequently exceed the financial possibilities of forest owners. The achieved degree and the unrealised possibilities of developing forest potential are conditioned by biological factors and by economictechnical treatments. To measure and evaluate the effects of these factors on the survival and growth of a forest, specific knowledge is required combined with specific criteria for analytical assessment of the success of business entities dealing with forest management. The paper discusses economic, business and financial analysis as one of the segments of general economic business analysis in forestry. The basic goal is to establish a scientific approach to evaluating business analysis and construct a method which will be used in practice. The aim is to valorise the currently applied know-how and propose suitable criteria of evaluating the success of business entities dealing with forest management. The paper presents business results of the company "Hrvatske šume " d.o.o., the largest company that manages forests and forestland in Croatia, and the extent to which the set goals of business policy have been achieved on the basis of business indicators. Forest business indicators for Croatia were compared with indicators from European countries. This paper is a contribution to a debate on current classical and neo-classical methods of assessing the value of renewable natural resources and establishing scientific bases for the construction of a suitable method of evaluating forests. Key words: business analysis, renewable resources, forest, valorisation. 285 |