Pomiar i wycena dokonań pozaprodukcyjnych funkcji lasu w systemie rachunkowości – wybrane elementy
Measurement and valuation of non-productive functions of forest in the accounting system – selected features

Summary/Abstract: Forest brought through human work that uses the natural forces of nature for the needs of society has become an inseparable part of the present and future of civi-lization. An important task of multifunctional forest management is to mitigate and avoid conflicts between the different functions of forests (productive and non-productive), and consideration of their complementary nature. The impor-tance of non-production functions of forests is growing steadily, to the point that some academics and practitioners are trying to express them in money. They conclude that their value is several (or more) times higher than the value of the effects of production functions. The article aims to (1) present valuation methods for non-productive forest functions that are practiced and can be used in forest man-agement; (2) identify accounting tools that will support the measurement and valuation of non-production forest functions and provide information for deci-sion-making processes for the management staff of the State Forests. For the purposes of this study the following hypothesis was made: "Previous solutions in the field of measurement and valuation of non-production forest functions within the accounting system are insufficient as a source of information for stakeholders of the Polish Forests". On the basis of analysis of accounting literature and na-tional and international regulations in the field of measurement and valuation in the accounting system, the method of induction and deduction, the authors' ex-perience, and information gathered during interviews, the hypothesis has been verified.

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