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Issue 15 (2) 2016 pp. 97-103

Piotr Szczypa

Katedra Rachunkowości i Controllingu, Uniwersytet Szczeciński

FOREST DISTRICTS ACCOUNTING – CURRENT AND FUTURE STATUS IN THE LIGHT OF THE CURRENT STATE OF SCIENCE AND KNOWLEDGE IN THE FIELD OF ACCOUNTING

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.

pub/.pdf Full text available in english in Adobe Acrobat format:
http://www.forestry.actapol.net/pub/6_2_2016.pdf

http://dx.doi.org/10.17306/J.AFW.2016.2.12

For citation:

MLA Szczypa, Piotr. "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. 15.2 (2016): 97-103. http://dx.doi.org/10.17306/J.AFW.2016.2.12
APA 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. 15 (2), 97-103 http://dx.doi.org/10.17306/J.AFW.2016.2.12
ISO 690 SZCZYPA, Piotr. 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., 2016, 15.2: 97-103. http://dx.doi.org/10.17306/J.AFW.2016.2.12
Streszczenie w języku polskim:
http://www.forestry.actapol.net/tom15/zeszyt2/streszczenie-6.html