The characteristics and preliminary analyses of forest management costs

Abstract

UDK 630*6/.9

The results of the analysis of the structure and characteristics of costs in forest resources management show that participation of general expenses is 39 %, and the direct (variable) expenses comprise 61 % out of the overall expenses in the forest resources management. This points at an exceptionally high share of expenses which are not directly related with the ratio of performance of technological activities in the forestry business. Based on their character they fall under the fixed expenses that a company has to cover in full, regardless of the technological expenses in production. After completed “conditional” division of expenses in the silviculture and exploitation of forests, we came to conclusion that greater part of general expenses belongs to the silviculture activity. Within the overall costs of forest breeding 57,83 % falls to the direct expenses and 42,17 % to general. The knowledge of high costs in general expenditure, which is particularly expressed in the forest breeding activity, has great significance in determining realistic prices for the costs of biological reproduction. Appart from direct costs, the activities from the area of biological reproduction must therefore be burdened with pertaining part of general expenses.