Koszty społecznej odpowiedzialności w Lasach Państwowych. Identyfikacja i pomiar
Costs of social responsibility in the State Forests. Identification and measurement

Author(s): Joanna Piłacik
Subject(s): Business Economy / Management, Agriculture
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: State Forests; forest farms; non-productive functions of forests; accounting system; costs of social responsibility of forest management
Summary/Abstract: The present study addresses the issue of identifying and measuring the costs associated with the social responsibility of State Forests. The author points out that the current accounting system of this entity does not provide sufficient data on this topic, which hinders effective cost management and decision-making. There is also a lack of comprehensive proposals in the literature for measuring and valuing activities related to the social responsibility of State Forests, creating a research gap that this study aims to fill. The objective of the work is to improve the accounting system of State Forests, particularly in the managerial aspect, by proposing a model for identifying and measuring the costs of social responsibility. To achieve this objective, a number of specific goals have been formulated, such as analyzing the role of the accounting information system, the specifics of the operation of State Forests, and evaluating the current accounting system. The main research thesis indicates the inability to generate information about social responsibility costs within the current accounting system of State Forests. The author argues that there is a need to expand this system with management accounting elements, which will allow for more precise monitoring and analysis of the effectiveness of actions undertaken by State Forests in the area of social responsibility.

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