ZLV Online

Abstract

The work deals with a methodology proposal of forest enterprise special financial analysis as well as with a new methodology of forest properties financial analysis which would determine, more exactly ond objectively than any other method, the quality and expertise of forest property economic management. The forest management economics comprehends forest as the so-called forest capital of forest enterprise that can create an economic profit if connected with the so-called utility capital of forest enterprise and with human labour. The so-called forestry adjusted net profit total of forestry company is processed and used that balances the various forestry activities under the annual performance of forestry and marketing plan taking into account changes in the valuation of operating capital forestry company. The work follows possibilities of forest properties economics for securing their viability and competitiveness for sustainable development at present conditions.