Acta Scientiarum Polonorum
Silvarum Colendarum Ratio et Industria Lignaria

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

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original articleIssue 18 (1) 2019 pp. 49–58

Anna Ankudo-Jankowska, Krzysztof Białek

Katedra Ekonomiki Leśnictwa, Wydział Leśny, Uniwersytet Przyrodniczy w Poznaniu

STRUCTURE ANALYSIS AND PACE OF FOREST EDUCATION COSTS CHANGE IN THE WŁOSZAKOWICE FOREST DISTRICT

Abstract

The aim of the study was costs analysis of forest education in the Włoszakowice Forest District between 2005-2014. The work involved the division of costs into VII groups: educational articles, educational services, creation and maintenance of educational paths, maintenance of educational facilities, additions to educators remuneration, hourly works in management of educational facilities and other costs.

Based on source data, the structure ratios and dynamics ratios of the studied cost groups were calculated. It was found that in the years 2005-2014 the structure of forest education costs in the Włoszakowice Forest District was characterized by high variability. The largest percentage share in the forest education costs was demonstrated by the costs of creating and maintaining educational paths (28% on average), followed by educational articles, educational services and hourly works in management of educational facilities (16% each). The conducted research has shown an upward trend of the forest education costs, during the research period the total costs have increased over 3.5. fold. The upward trend was recorded for five out of seven analyzed cost groups, i.e. educational articles, educational services, creation and maintenance of educational paths, additions to educators remuneration and hourly works in management of educational facilities.

Keywords: forest education, costs, financial analysis, structure ratios, dynamics ratios
pub/.pdf Full text available in english in Adobe Acrobat format:
https://www.forestry.actapol.net/issue1/volume/6_1_2019.pdf

https://doi.org/10.17306/J.AFW.2019.1.6

For citation:

MLA Ankudo-Jankowska, Anna, and Krzysztof Białek. "ANALIZA STRUKTURY I TEMPA ZMIAN KOSZTÓW EDUKACJI PRZYRODNICZO-LEŚNEJ W NADLEŚNICTWIE WŁOSZAKOWICE [STRUCTURE ANALYSIS AND PACE OF FOREST EDUCATION COSTS CHANGE IN THE WŁOSZAKOWICE FOREST DISTRICT]." Acta Sci.Pol. Silv. 18.1 (2019): . https://doi.org/10.17306/J.AFW.2019.1.6
APA (2019). ANALIZA STRUKTURY I TEMPA ZMIAN KOSZTÓW EDUKACJI PRZYRODNICZO-LEŚNEJ W NADLEŚNICTWIE WŁOSZAKOWICE [STRUCTURE ANALYSIS AND PACE OF FOREST EDUCATION COSTS CHANGE IN THE WŁOSZAKOWICE FOREST DISTRICT]. Acta Sci.Pol. Silv. 18 (1), https://doi.org/10.17306/J.AFW.2019.1.6
ISO 690 ANKUDO-JANKOWSKA, Anna, BIAłEK, Krzysztof. ANALIZA STRUKTURY I TEMPA ZMIAN KOSZTÓW EDUKACJI PRZYRODNICZO-LEŚNEJ W NADLEŚNICTWIE WŁOSZAKOWICE [STRUCTURE ANALYSIS AND PACE OF FOREST EDUCATION COSTS CHANGE IN THE WŁOSZAKOWICE FOREST DISTRICT]. Acta Sci.Pol. Silv., 2019, 18.1: . https://doi.org/10.17306/J.AFW.2019.1.6
Streszczenie w języku polskim:
https://www.forestry.actapol.net/tom18/zeszyt1/streszczenie-6.html