WYCENA ZJAWISK GOSPODARCZYCH W RACHUNKOWOŚCI ZARZĄDCZEJ PAŃSTWOWEGO GOSPODARSTWA LEŚNEGO LASY PAŃSTWOWE
VALUATION OF ECONOMIC PHENOMENA IN THE MANAGEMENT ACCOUNTING OF STATE FORESTS NATIONAL FOREST HOLDING

Summary/Abstract: Economic phenomena occurring in every entity can be used to make decisions provided that they describe its operation within the exact quantities. These quantities are expressed as numbers − economic information, and accounting evaluates economic phenomena as valued (assessment). The solution of decision-making problems faced by the State Forests National Forest Holding (PGL LP) increasingly requires information coming from the management accounting subsystem. The aim of the article is: (1) to define the key concepts included in the title; (2) to identify measures to value economic phenomena in the management accounting of the analyzed entity; (3) to define directions of changes in the valuation of economic phenomena in management accounting of PGL LP. The article is a theoretical elaboration. The results of the conducted research indicate the need to develop a catalogue of measures used for valuation of non-production-related forest functions and to determine the method of valuation of tree stands to guarantee their disclosure in the financial statements.

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