Acta Scientiarum Polonorum
Silvarum Colendarum Ratio et Industria Lignaria

The paper presents the changes in the structure of employment in the State Forests National Forest Holding in 1995–2015 and the related changes in the operating costs of the company. The carried out analysis of the scope of activities of individual employees Forest Service suggests a possibility of changes in the qualification part of the administrative costs due to the nature of the work conducted in the forest. Getting the calculation of the production costs should lead to an amendment of the records management costs in the accounting system for forest districts. Upgrade solutions in the system of recording and reporting, in terms of operating costs, enable the implementetion of accounting management, taking into account the specific conditions of forest management.