The study aimed to assess the financial expenditure of forest districts of the Regional Directorate of State Forests in Krakow on nature protection and preservation of biological diversity in forests. Selected categories of direct and indirect additional costs as well as alternative costs, incurred in the years of 2005–2009, were analysed. The greatest percentage share, of as much as 56%, in the structure of nature protection costs, was recorded for alternative costs. In the considered period, expenses incurred on nature protection and preservation of biological diversity amounted to 17.14 PLN/ha on average and 14 871.3 thous. PLN in total.

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