Forest Accountancy Data Networks—A European Approach of Empirical Research, Its Achievements, and Potentials in Regard to Sustainable Multiple Use Forestry

Toscani, Philipp; Sekot, Walter

doi:10.3390/f9040220

Cited by 9 publications

(8 citation statements)

References 15 publications

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“…For the calculation and interpretation of the presented results, some special characteristics of FANs and the recorded maintenance cost have to be kept in mind. Where possible, it seems appropriate to use longer time spans (e.g., 10 fiscal years) for the evaluation, which is in-line with the general concept of a FAN [35]. As a result, two problems can be solved: (i) intermittent maintenance work; and (ii) the time lag between extraordinary harvesting volumes, for example triggered by disasters (e.g., wind throw) and necessary maintenance work.…”

Section: Discussionmentioning

confidence: 99%

“…In the so-called DACH region (consisting of the German speaking countries Germany (D), Austria (A), Switzerland (CH)), monitoring the profitability of forest enterprises by means of forest accountancy data networks (FANs) dates back to the late 1950s [34,35]. FANs represent a specific approach of empirical economic research, which is methodologically located between questionnaire-based surveys on the one hand and case studies on the other.…”

Section: Methodsmentioning

confidence: 99%

“…Although they are neither true statistical samples nor fixed panels, they are most valuable for eliciting detailed socio-economic information and the investigation of respective developments in the sector. Further information concerning this method has been documented by Hyttinen et al [34] and Toscani and Sekot [35]. Hence, a bulk of empirical data is available, especially in these few countries, providing almost unique preconditions for economic analyses [36].…”

Section: Methodsmentioning

confidence: 99%

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Forest Roads from the Perspective of Managerial Accounting—Empirical Evidence from Austria

Toscani

Sekot

Holzleitner

2020

Forests

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State-of-the-art forest management requires an adequate opening-up in terms of forest roads. In addition to the increased efficiency of harvesting operations, a higher road density may trigger other positive and negative side-effects. Austria has a long tradition of forestry, and also of monitoring the economic performance of forest enterprises by means of forest accountancy data networks. Using these almost unique preconditions, this research paper approaches the topic of forest roads from a managerial accounting perspective. Based on a specially designed report, the results for the fiscal years 2008–2017 were investigated. On average, Austrian forest enterprises larger than 500 ha report a road density of 50.5 m/ha. The yearly net cost of forest roads, including depreciation and reduction of revenue, is 32.4 €/ha. The pure maintenance cost amounts to 27.9 €/ha on average. The annual investment in forest roads accounts for 9.4 €/ha. Whereas the enterprises’ average annual cost of maintenance is 0.63 €/m, the actual maintenance cost of forest roads is 5.6 €/m. To cover the ongoing costs of maintenance, 12.1% of the allowable annual cut is needed. Grouping the analyzed enterprises according to different attributes, namely size of forest land, production conditions, coherence of estate, average slope, and share of forest land requiring cable yarding, showed some statistically significant differences in the maintenance costs of forest roads. In almost all of the tested groupings, significant differences of maintenance costs (expressed as €/ha, €/m3 felling volume, or €/m) were found. However, an initially expected significant correlation between road density and harvesting cost could not be established. The challenges brought about by the trend towards a bioeconomy on the one hand and climate change on the other most likely further enhance the significance of the opening-up of forests and the efficiency of road maintenance.

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Section: Discussionmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

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Forest Roads from the Perspective of Managerial Accounting—Empirical Evidence from Austria

Toscani

Sekot

Holzleitner

2020

Forests

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“…Current research is on trends in the development of the accounting of environmental activities in the European forest industry [33]. In particular, Toscani and Sekot claimed that the Forest Accountancy Data Network is a modern European information source of research in forest economics at the enterprise level [34]. The proposed method involves the multiple use of the forest resources according to the aspects of sustainable development.…”

Section: Literature Reviewmentioning

confidence: 99%

Assessment of the Profitability of Environmental Activities in Forestry

et al. 2020

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The paper presents a framework for the financial analysis of the environmental measures (programmes) for forestry enterprises. The indicators of the economic and social effectiveness of environmental measures are discussed. The prospects for their implementation in the context of sustainable forest management in Ukraine are analysed. The research focuses on the effectiveness of environmental measures at the level of forestry enterprise. The proposed framework allows for determining the economic and social effectiveness of environmental measures at the enterprise level. To this end, the net discounted income is used to measure the profitability of environmental measures. The payback period is determined to provide an intuition behind the decision to participate in the environmental measures. The proposed framework allows for improving decision support for the national sustainable forestry development programmes not only at the macro level, but also at the level of enterprises.

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“…It can be used for objective evaluation of economic decision making. A FAN not only provides means of operational control but is also an important tool for future planning (see BMEL 2018; Lohner et al 2016;Toscani and Sekot 2018). The following will demonstrate how this can be done in a scientific manner.…”

Section: Introductionmentioning

confidence: 99%

Analysis of a long-term Forest Accountancy Network to Support Management and Controlling

Dög¹,

Wildberg²,

Möhring³

2018

Open Agriculture

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Multifunctional forestry in Germany is characterized by long production periods and complex biological-technical processes. Private forest enterprises are complex systems which are closely interwoven with the economic environment. To ensure their economic success, forest landowners need to take the economic development into consideration and adapt their management strategies. Management accounting is an important source for information needed to fulfil main tasks of accounting that help to manage forest enterprises: ‘description’, ‘explanation’ and ‘decision making’. To get general data, long time series data, taken from Forest Accountancy Networks (FAN), can be analysed. For more than 45 years, data from the FAN Westfalen-Lippe in Germany has been collected and analysed by the department of Forest Economics and Forest Management at the University of Göttingen. The long-term development and adaptation strategies of defined groups of private forest enterprises can be illustrated using this data. These valuable time series can support decision-making processes for private forest landowners and provide tools for forest policy. The data shows that private forest enterprises, with spruce as the dominating tree species, have performed above average in terms of operating revenues and profit margins, but are also more susceptible to calamities resulting in higher involuntary timber harvests.

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Forest Accountancy Data Networks—A European Approach of Empirical Research, Its Achievements, and Potentials in Regard to Sustainable Multiple Use Forestry

Cited by 9 publications

References 15 publications

Forest Roads from the Perspective of Managerial Accounting—Empirical Evidence from Austria

Forest Roads from the Perspective of Managerial Accounting—Empirical Evidence from Austria

Assessment of the Profitability of Environmental Activities in Forestry

Analysis of a long-term Forest Accountancy Network to Support Management and Controlling

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