Skógræktarritið - 15.05.2001, Page 203

SKÓGRÆKT HANDAN SKÓGARMARKA/ NSSE
ANSSI NISKANEN AND PENTTI HYTTINEN
Common framework for farm
forestry accountancy in Europe
SAMANTEKT
Um 65% af alls 132,7 milljón ha skóglendis innan Evrópusambandsins
eru í einkaeign og þar af eru 23,5 milljónir ha skóga á bújörðum. í sum-
um Evrópulanda er timburframleiðsla úr skógum á bújörðum mjög stór
hluti af heildarframleiðslunni. Það er því þörf á skilvirkum leiðum til að
fylgjast með þessari auðlind og afrakstrinum af henni, bæði fyrir ein-
staka landeigendur, einstök ríki og fyrir ESB sjálft. Lýst er bókhalds-
aðferðum sem nota má í þessu skyni. Þær fela m.a. í sér að notuð eru
slembiúrtök í stað þess að reyna að ná til allra og upplýsinga er aflað
með spurningalistum eða viðtölum. Síðan eru því sem næst venjuiegar
bókhaldsaðferðir notaðar til að vinna úr gögnunum. Niðurstöðurnar geta
síðan nýst einstökum skógarbændum við ákvarðanatöku um aðgerðir í
eigin skógum og ESB við stefnumótun um málefni skógarbænda.
Farm forestry in the European
Union
ln many contexts, farm forestry
includes only forests owned by
farmers, excluding remotely
owned forests and forest areas
owned by people who have their
main occupation outside tradi-
tional agriculture. In some con-
texts, a broaderdefinition is used
counting even all non-industrial pri-
vate forestry under the term of farm
forestry, whereas in other cases a
size limit is applied identifying
farm forestry with the notion of
small scale forestry. Especially in the
Scandinavian countries, the term
family foreslry has a meaning very
close to that of farm forestry.
Privately owned forests account
for 65 % of the total forest land
area in the European Union
(Communication... !998).There
are approximately 12 million pri-
vate individuals that can be classi-
fied as forest owners. Their eco-
nomic importance is underlined
by the fact that in most countries
privately owned forests play a
major role in timber supply for for-
est industries. A large part of pri-
vate forest holdings are owned by
small-scale family enterprises
where farming and forestry activi-
ties are combined. According to
the EUROSTAT statistics (Forest-
ry... 1998), the number of 'agricul-
tural holdings witfi wooded area’ in the
EU countries is almost two million
covering 23,5 million hectares out
of the 132,7 million hectares of
total wooded area in the EU.
Despite the fact that several
European countries, such as
Austria, Germany, the Nether-
lands and Finland have estab-
lished monitoring systems for
farm forestry enterprises, widely
applicable tools to systematically
measure and monitor socio-eco-
nomic sustainability especially at
the farm level are still missing.
Common to the existing moni-
toring systems is the idea to col-
lect data on socio-economic vari-
ables to help in analysing and
adjusting the policies related to
farm forestry enterprises.
Accountancy networks
In general, long-term monitoring
of the economic performance of
farm forestry enterprises is most
accurate to implement through
accountancy networks. In these net-
works, a sample of farm forestry
enterprises is selected using vari-
ous sampling techniques. The
sample farms can be monitored
for several accounting periods, or
continuously. The typology of the
sample can be based on the type
of farm; the size of a farm in
terms of area or net return; pro-
duction region; or on various site
characteristics like quality, diffi-
culty or location. The data and
results from similar farms in the
sample are combined and gener-
alised for the rest of the such
farms in the population.
In monitoring, the first essen-
tial problem is reiated to
accounting. Receipts and
expenditures must be recorded
in a systematic way including
often, not only the bookeeping
of financial matters but also the
recording of physical quantities
of resources and products using
specific bookeeping forms.
From the bookeeping viewpoint,
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