| Description |
1 online resource (xii, 126 pages) : illustrations, map |
| Series |
European Forest Institute research report ; 12 |
|
Research report (European Forest Institute) ; 12.
|
| Contents |
Preface -- Executive summary -- Abstract -- Introduction -- Farm Forestry as Socio-Economic and Political Issue -- Farm Forestry Accounting Networks -- Farm forestry enterprises -- Accounting networks -- Issues to be addressed -- MOSEFA Concerted Action -- The Purpose of the Guidelines -- Objectives and Framework of Accountancy Data Networks -- The Concept of Farm Forestry -- Overview of Information Needs -- Prospects for Extending EU-FADN to Forestry -- Alternative Methodologies -- Summary -- Creating the Sample -- Information on the Population of Farm Forests |
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Developing a Sampling Frame -- Sampling Techniques -- Questions of Accuracy, Validity, Reliability and Representation -- Organisational Arrangements -- Policy Tools for Encouraging Participation -- Data Collection and Data Processing -- Questions of Tax Secrecy and Data Protection -- Accounting of Socio-Economic Variables -- Monetary Information -- Financial accounting -- Accounting of changes in forestry assets -- Cost accounting -- Management accounting -- Non-Monetary Information -- Accounting for Forest Services -- Accounting of Total Economy of Farm -- Outline of a Database System |
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Initiating a Database -- A Farm Forestry Database for Monitoring Costs and Revenues -- Database Management -- Output -- Results at the Level of the Enterprise -- Averages and Statistical Inferences -- Scientific Significance of Results -- Prospects for International Comparability and Harmonisation -- Previous Attempts for International Comparisons -- Links to and Relations with Other Statistics -- Standardisation vs. Harmonisation -- Summary and Conclusions -- Why Guidelines? -- How to Establish a Monitoring System? -- What Information Monitoring System Can Provide? -- References -- Glossary |
| Summary |
Annotation The main aim of the these guidelines is to provide assistance for developing a generally applicable monitoring system for the assessment of the socio-economic performance of farm forestry enterprises. Because the adoption and use of monitoring systems and accounting networks are at different phases in different countries at the moment, the guidelines do not aim for a fully standardised monitoring system at the European level. Instead, the guidelines were prepared to help to improve the base line of harmonisation for national and international development of farm forestry accounting. The expected users of the guidelines include professionals working with the issues of socio-economics of farm forestry, as well as policy makers and forest economic researchers. Also teachers and lecturers of forestry accounting in universities and other schools with forestry economic education may found the guidelines useful for their course programmes. The content of the guidelines is planned to help particularly the planning and development of accounting networks under various conditions. Chapter one shortly introduces the importance of farm forestry enterprises, and the problems of monitoring their economic performance. Chapter two discusses the definitions for farm forestry and prospects for extending EU Farm Accountancy Data Network (EU-FADN) to forestry. Chapters three and four demonstrate the problems of sampling and necessary organisational arrangements for creating a farm forestry accounting network, respectively. Chapters five, six and seven form the core part of the guidelines, including the accounting of monetary and non-monetary information, outline of a database system as well asthe examples of the outputs that can be derived from the accounting system. In chapter ei |
| Notes |
Print version record |
| Subject |
Woodlots -- Europe -- Accounting
|
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Data transmission systems.
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Data transmission systems.
|
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Europe.
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| Form |
Electronic book
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| Author |
Niskanen, Anssi
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Sekot, W. Sekot, Walter
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| ISBN |
9004122893 |
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9789004122895 |
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