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|FINANCIAL IMPACT AND PROPORTION OF GENERAL EXPENDITURE IN WOOD ASSORTMENTS PRODUCTION IN FORESTS OWNED BY THE REPUBLIC OF CROATIA pdf HR EN||493|
The main purpose of this paper is to establish the structure of wood assortments production expenditure, the participation of overhead expenses in wood assortments production, the level of expenditure for biological forest regeneration works, the wood assortments revenue characteristics, as well as the results per product unit in forests in the ownership of Republic of Croatia. Final financial indicators will be shown per unit (kn/m3) in order to be able to compare and analyze data more efficiently. Good evaluation of financial results of wood assortments production is based on objective presentation and tracking of forest management revenue and expenditure.
In structure of direct wood assortments production expenditure, legally prescribed expenses for forest contribution participate with 6,2%, legally prescribed means for biological forest regeneration works participate with 5,6 %, means from Hrvatske šume d.o.o. management plan budget for forest regeneration works participate with 29,4%, while total expenditure of forest regeneration works participate with 35%. General expenses participate with 27% in total wood assortments production expenditure. General expenditure of forest management is within numbers of average expenditure of majority production subjects in Republic of Croatia. Financial results of wood assortments production demonstrate profit on the level of Hrvatske šume Ltd. in the amount of 64.26 kn/m3. The greatest profit makes Forest administration branch office Vinkovci at 186.20 kn/m 3, Forest administration branch office Nova Gradiška at 93.44 kn/m3, and Forest administration branch office Senj at 83.36 kn/m3. Aforementioned participation of expenditure of biological forest regeneration works, general expenses participation as well as financial results are good indicators in evaluation of forest management efficacy, as forests are natural resources and common goods of Republic of Croatia.
Better financial result in 2013 in comparison with previous years is for the most part achieved by the decrease of production costs owed to increased productivity of forest workers (new norms for felling, bucking and skidding work), and for the smaller part by increased revenue from wood assortments.
From the multiple-year overview of achieved wood assortments prices it can be concluded that there has been a decrease in prices in the last 10 years, which is contrary to the demand of wood assortments. Forming of the market prices of wood assortments would lead to increase of revenue and therefore to increase of economic benefits from forest management.
Processes of unifying and lowering general expenses in organizational units whose general expenses are above Hrvatske šume average would also contribute to the increase of financial effect of forest management.
All the aforementioned indicators show that the state forestry has improved forest management in the past 60 years by using its own resources, i.e. educated experts for state forest management and wood assortments production. At the same time, this confirms that integrated forest management provides plenty resources for quality regeneration and protection of forest, for forest contribution which is the income for local communities, for sustainable income and increase of wood stock as well as for improved living environment and protected biodiversity.
Key words: structure of production costs; overhead costs; biological forest regeneration