Acta Scientiarum Polonorum
Silvarum Colendarum Ratio et Industria Lignaria

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

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original articleIssue 22 (1) 2023 pp.

Marcin Górniewicz1, Piotr Szczypa2

1 Nadleśnictwo Strzyżów
2
Kolegium Nauk Ekonomicznych i Społecznych, Politechnika Warszawska Filia w Płocku

The impact of the forest fund on the profitability of forest districts grouped in the Regional Directorate of State Forests in Krosno

Abstract

The article focuses on the impact of the financial resources of the forest fund in the forestry sector on the assessed profitability of economic activity of forest districts. The research was based on the return on equity (ROE) and current ratio (CR). The research material was obtained for the period 2017-2020. The analysis showed a significant impact of the redistribution of forest funds on changes in the profitability of forest districts. The classification of forest districts according to the criteria adopted in the course of the study, with and without forest fund resources, was significantly different. The forest fund has an impact on selected components of assets and liabilities, and thus on the values of the examined indicators and the assessment of the profitability of forest districts.

Keywords: profitability, forestry found, forest management financing
pub/.pdf Full text available in english in Adobe Acrobat format:
https://www.forestry.actapol.net/issue1/volume/3_1_2023.pdf

https://doi.org/10.17306/J.AFW.2023.1.3

For citation:

MLA Górniewicz, Marcin, and Piotr Szczypa. "Wpływ funduszu leśnego na rentowność nadleśnictw zgrupowanych w Regionalnej Dyrekcji Lasów Państwowych w Krośnie [The impact of the forest fund on the profitability of forest districts grouped in the Regional Directorate of State Forests in Krosno]." Acta Sci.Pol. Silv. 22.1 (2023): . https://doi.org/10.17306/J.AFW.2023.1.3
APA (2023). Wpływ funduszu leśnego na rentowność nadleśnictw zgrupowanych w Regionalnej Dyrekcji Lasów Państwowych w Krośnie [The impact of the forest fund on the profitability of forest districts grouped in the Regional Directorate of State Forests in Krosno]. Acta Sci.Pol. Silv. 22 (1), https://doi.org/10.17306/J.AFW.2023.1.3
ISO 690 GóRNIEWICZ, Marcin, SZCZYPA, Piotr. Wpływ funduszu leśnego na rentowność nadleśnictw zgrupowanych w Regionalnej Dyrekcji Lasów Państwowych w Krośnie [The impact of the forest fund on the profitability of forest districts grouped in the Regional Directorate of State Forests in Krosno]. Acta Sci.Pol. Silv., 2023, 22.1: . https://doi.org/10.17306/J.AFW.2023.1.3
Streszczenie w języku polskim:
https://www.forestry.actapol.net/tom22/zeszyt1/streszczenie-3.html