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S. I´osavcc: SPF.CIFIČNOST1 POSLOVNE ANALIZE ENTITETA ZA GOSPODARENJE ŠUMOM ... Šumarski list br. 5-6, CXXVIII (2004). 279-2X5
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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.
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