Determinanty rentowności produkcji surowca drzewnego i ich wpływ na implementację instrumentów rachunkowości zarządczej w leśnictwie
Profitability determinants of wood material production and their impact on the implementation of management accounting instruments in forestry

Summary/Abstract: Manufacture of wood is one of the longest natural production, lasting an average for about 100 years. Its specific conditions have a direct impact on the factors affecting revenues and costs associated with forest management. These factors determine the profitability of wood production and are related to the development phase of wood stands. Specific economic conditions of forest production are the direct cause of lack of possibility of direct implementation of management accounting tools taken from practises of manufacturing companies (including agricultural production) on the basis of units engaged in forestry. The aim of the article is: (1) to identify the factors affecting the profitability of wood production; (2) to group the determinants of wood production within the development phases of wood stands; (3) to determine the impact of the determinants of wood production for the opportunity to apply the tools of management accounting in companies which produce wood.

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