CONSIDERATION OF FOREST ECOSYSTEM SERVICES IN ENVIRONMENTAL MANAGEMENT ACCOUNTING

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

CONSIDERATION OF FOREST ECOSYSTEM SERVICES IN ENVIRONMENTAL MANAGEMENT ACCOUNTING

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

CONSIDERATION OF FOREST ECOSYSTEM SERVICES IN ENVIRONMENTAL MANAGEMENT ACCOUNTING

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

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OECD FORD obor

20502 - Paper and wood

Projekt

<a href="/cs/project/QK1920391" target="_blank" >QK1920391: Diverzifikace vlivu biohospodářství na strategické dokumenty lesnicko-dřevařského sektoru jako podklad pro státní správu a návrh strategických cílů do roku 2030</a><br>

Návaznosti

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)<br>S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název periodika

Wood Research

ISSN

1336-4561

e-ISSN

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Svazek periodika

65

Číslo periodika v rámci svazku

1

Stát vydavatele periodika

SK - Slovenská republika

Počet stran výsledku

14

Strana od-do

135-148

Kód UT WoS článku

000517970500013

EID výsledku v databázi Scopus

2-s2.0-85084188367