CONSIDERATION OF FOREST ECOSYSTEM SERVICES IN ENVIRONMENTAL MANAGEMENT ACCOUNTING
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F60460709%3A41320%2F20%3A84265" target="_blank" >RIV/60460709:41320/20:84265 - isvavai.cz</a>
Result on the web
<a href="http://www.woodresearch.sk/articles.php?volume=20&issue=80" target="_blank" >http://www.woodresearch.sk/articles.php?volume=20&issue=80</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
angličtina
Original language name
CONSIDERATION OF FOREST ECOSYSTEM SERVICES IN ENVIRONMENTAL MANAGEMENT ACCOUNTING
Original language description
The environmental management accounting aims at capturing economic and environmental benefits and it should include externalities too. The aim of the paper is to propose a methodological approach for how to include non-market forest ecosystem services in the environmental management accounting so that the information could be used in economic analyzes. For this purpose, it is necessary to identify information relevant to related costs, sales revenues and the value of non-production ecosystem services. It is possible to perform the financial analysis needed for decision making in forest management. In the University Forest Establishment, the rated value of non-market ecosystem services was 3,2 million EUR, and this value was estimated to be twice as much as the value of market ecosystem services. In the Forest Plant Zidlochovice, the value of non-market ecosystem services was 0,4 million EUR. Profitability increased from 1,346 to 4,093 and from 1,181 to 3,492.
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
20502 - Paper and wood
Result continuities
Project
<a href="/en/project/QK1920391" target="_blank" >QK1920391: Diversification of the Impact of the Bioeconomy on Strategic Documents of the Forestry-Wood Sector as a Basis for State Administration and the Design of Strategic Goals by 2030.</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach
Others
Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Wood Research
ISSN
1336-4561
e-ISSN
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Volume of the periodical
65
Issue of the periodical within the volume
1
Country of publishing house
SK - SLOVAKIA
Number of pages
14
Pages from-to
135-148
UT code for WoS article
000517970500013
EID of the result in the Scopus database
2-s2.0-85084188367