Ujawnienia działań marketingowych w rachunku kosztów cyklu życia lasu
Disclosure of Marketing Activities in Life Cycle Costing of a Forest

Summary/Abstract: The State Forests National Forest Holding in which superintendence function lead to both economic activity (production and sale of wood) and non-production activities (education, health and recreation functions, cultural, half-Jun). In connection with the increasing complexity of the superintendence environment it is necessary to support the information through the use of instru-ments of management accounting. One of such instruments is the costing of the product life cycle, for which in the case of superintendence the subject of accounting will be the forest. Because marketing activities within the forestry applies to both production activity and non-productive activity of State Forests and forest is characterized by a specific stages of it’s lif, it should be noted that this account can be a useful source of planning information.The aim of the article is to present the possibilities of using life cycle costing of the product (forest) to the disclosure of marketing activities in the operation of districts. Therefore, the defini-tion of forest was pointed as a product of superintendence. This is followed by the idea of a life cycle costing of the product in relation to the forest and on this background there were shown the examples of revenues and expenses related to marketing efforts possible to extract in the life cycle costing of the forest. The main thesis of the article is included in the statement that the life cycle costing of the forest can provide information about the activities of marketing superintedence by the disclosure of costs and revenues in n the various life stages of the forest. This article was writ-ten using the analysis of the literature, the authors' own experience as teachers, conducting re-search and implementation of the State Forests National Forest Holding or accounting and control-ling departments of business units using inductive reasoning.

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