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The Financial Basis of the State Forests Activities (Finansowe podstawy dzialalnosci Panstwowych Gospodarstw Lesnych Lasy Panstwowe)

Author

Listed:
  • Ewa Mackowiak

    (Uniwersytet Ekonomiczny w Katowicach)

Abstract

The financial system of the State Forests is separate and does not belong neither to the finance system of public sector entities nor to legal entities operating on the basis of the Commercial Code or even state-owned entities. Activities performed by the State Forests are characterized by specific production conditions, thereby posing a number of problems or uncertainties in accountancy. The aim of the article is to present how the State Forests operate, which are the sources of their income and what kind of costs they incur in order to finally achieve profits that allow to function effectively in the Polish economy.

Suggested Citation

  • Ewa Mackowiak, 2016. "The Financial Basis of the State Forests Activities (Finansowe podstawy dzialalnosci Panstwowych Gospodarstw Lesnych Lasy Panstwowe)," Problemy Zarzadzania, University of Warsaw, Faculty of Management, vol. 14(63), pages 113-122.
  • Handle: RePEc:sgm:pzwzuw:v:14:i:63:y:2016:p:113-122
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    File URL: http://pz.wz.uw.edu.pl/sites/default/files/artykuly/pz_4_2016_1_mackowiak.pdf
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    More about this item

    Keywords

    budget.; state-owned enterprise; income; expenses;
    All these keywords.

    JEL classification:

    • L32 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Public Enterprises; Public-Private Enterprises

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