Full text available in english in Adobe Acrobat format:https://www.forestry.actapol.net/issue2/volume/6_2_2016.pdf
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
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.
Keywords: financial accounting, management accounting, forest districts, economic information
Full text available in english in Adobe Acrobat format:https://www.forestry.actapol.net/issue2/volume/6_2_2016.pdf
https://doi.org/10.17306/J.AFW.2016.2.12
For citation:
| MLA | Szczypa, Piotr. "Rachunkowość nadleśnictw – stan obecny i przyszły w świetle aktualnego stanu nauki i wiedzy z zakresu rachunkowości [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): . https://doi.org/10.17306/J.AFW.2016.2.12 |
| APA | Szczypa P. (2016). Rachunkowość nadleśnictw – stan obecny i przyszły w świetle aktualnego stanu nauki i wiedzy z zakresu rachunkowości [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), https://doi.org/10.17306/J.AFW.2016.2.12 |
| ISO 690 | SZCZYPA, Piotr. Rachunkowość nadleśnictw – stan obecny i przyszły w świetle aktualnego stanu nauki i wiedzy z zakresu rachunkowości [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: . https://doi.org/10.17306/J.AFW.2016.2.12 |
Streszczenie w języku polskim:
https://www.forestry.actapol.net/tom15/zeszyt2/streszczenie-6.html
https://www.forestry.actapol.net/tom15/zeszyt2/streszczenie-6.html