Acta Scientiarum Polonorum
Silvarum Colendarum Ratio et Industria Lignaria

ISSN:1644-0722, e-ISSN:2450-7997

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original articleIssue 20 (2) 2021 pp.

Monika Starosta-Grala, Anna Ankudo-Jankowska, Łukasz Ankudo

Katedra Ekonomiki Leśnictwa, Uniwersytet Przyrodniczy w Poznaniu

ASSESSMENT OF FINANCIAL LOSSES RESULTING FROM PREMATURE FELLING OF THE STAND

Abstract

The aim of the study was to determine the value of the financial loss resulting from the implementation of the investment related to the construction of the Krajnik-Baczyna power line. The value of the financial loss was determined using two calculation variants. In the first one, the expected value of the stand at felling age was reduced by the actual value of the harvested wood. In the second one, the value of the felling stand was reduced by the actual value of the harvested wood and the value of compensation for premature felling of the stand. The value of the loss was estimated using the Central Statistical Office (CSO) price and the average prices of the analyzed tree species. As a result, it was found that the value of the losses was varied depending on the adopted calculation variant and the applied average selling price of wood. The total value of the financial loss resulting from the reduction of the expected value of the stand at felling age by the actual value of the harvested wood assortments and the value of the compensation was lower than the value of the financial loss which was not reduced by the amount of compensation. The difference was approx. 50%. The use of the average selling price of 1 m 3 according to the Central Statistical Office and the average wood prices of the analyzed tree species in the forest district did not affect the value of the estimated losses in relation to coniferous species, i.e. pine and spruce.

Keywords: investments, premature felling, the value of losses
pub/.pdf Full text available in english in Adobe Acrobat format:
http://www.forestry.actapol.net/issue2/volume/8_2_2021.pdf

https://doi.org/10.17306/J.AFW.2021.2.8

For citation:

MLA Starosta-Grala, Monika, et al. "Wycena strat finansowych powstałych w wyniku przedwczesnego wyrębu drzewostanu [ASSESSMENT OF FINANCIAL LOSSES RESULTING FROM PREMATURE FELLING OF THE STAND]." Acta Sci.Pol. Silv. 20.2 (2021): . https://doi.org/10.17306/J.AFW.2021.2.8
APA (2021). Wycena strat finansowych powstałych w wyniku przedwczesnego wyrębu drzewostanu [ASSESSMENT OF FINANCIAL LOSSES RESULTING FROM PREMATURE FELLING OF THE STAND]. Acta Sci.Pol. Silv. 20 (2), https://doi.org/10.17306/J.AFW.2021.2.8
ISO 690 STAROSTA-GRALA, Monika, ANKUDO-JANKOWSKA, Anna, ANKUDO, Łukasz. Wycena strat finansowych powstałych w wyniku przedwczesnego wyrębu drzewostanu [ASSESSMENT OF FINANCIAL LOSSES RESULTING FROM PREMATURE FELLING OF THE STAND]. Acta Sci.Pol. Silv., 2021, 20.2: . https://doi.org/10.17306/J.AFW.2021.2.8
Streszczenie w języku polskim:
http://www.forestry.actapol.net/tom20/zeszyt2/streszczenie-8.html