Acta Scientiarum Polonorum

Scientific paper founded in 2001 year by Polish agricultural universities

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Silvarum Colendarum Ratio et Industria Lignaria
(Leśnictwo i Drzewnictwo) 15 (2) 2016
Title
FOREST DISTRICTS ACCOUNTING – CURRENT AND FUTURE STATUS IN THE LIGHT OF THE CURRENT STATE OF SCIENCE AND KNOWLEDGE IN THE FIELD OF ACCOUNTING
Autor
Piotr Szczypa
Keywords
financial accounting, management accounting, forest districts, economic information
Abstract
Accounting in the State Forests National Forest Holding is carried out primarily at the level of forest districts. The specific conditions of forest management, including a kind of monopoly in the production and sale of wood in Poland have had an impact on the solution of accounting implemented in forest districts. Currently accounting of forest districts in the vast majority is limited to the financial accounting system. Districts do not have experience in a systematic application of solutions for management accounting. Managers at the forest districts level and regional directorates indicate the need for information beyond the existing model of forsets districts accounting system.
Pages
97-103
Cite
Szczypa, P. (2016). FOREST DISTRICTS ACCOUNTING – CURRENT AND FUTURE STATUS IN THE LIGHT OF THE CURRENT STATE OF SCIENCE AND KNOWLEDGE IN THE FIELD OF ACCOUNTING. Acta Sci. Pol. Silv. Colendar. Ratio Ind. Lignar., 15(2), 97-103.
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