Guidelines for establishing farm forestry accountancy networks : MOSEFA (Monitoring the socio-economic situation of European farm forestry) /

Annotation The main aim of the these guidelines is to provide assistance for developing a generally applicable monitoring system for the assessment of the socio-economic performance of farm forestry enterprises. Because the adoption and use of monitoring systems and accounting networks are at differ...

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Detalles Bibliográficos
Clasificación:Libro Electrónico
Otros Autores: Niskanen, Anssi, Sekot, W. Sekot, Walter
Formato: Electrónico eBook
Idioma:Inglés
Publicado: Leiden : Brill, 2001.
Colección:Research report (European Forest Institute) ; 12.
Temas:
Woodlots > Europe > Accounting.
Data transmission systems.
Boisés de ferme > Europe > Comptabilité.
Europe.
Acceso en línea:Texto completo
Tabla de Contenidos:
  • Preface
  • Executive summary
  • Abstract
  • Introduction
  • Farm Forestry as Socio-Economic and Political Issue
  • Farm Forestry Accounting Networks
  • Farm forestry enterprises
  • Accounting networks
  • Issues to be addressed
  • MOSEFA Concerted Action
  • The Purpose of the Guidelines
  • Objectives and Framework of Accountancy Data Networks
  • The Concept of Farm Forestry
  • Overview of Information Needs
  • Prospects for Extending EU-FADN to Forestry
  • Alternative Methodologies
  • Summary
  • Creating the Sample
  • Information on the Population of Farm Forests.
  • Developing a Sampling Frame
  • Sampling Techniques
  • Questions of Accuracy, Validity, Reliability and Representation
  • Organisational Arrangements
  • Policy Tools for Encouraging Participation
  • Data Collection and Data Processing
  • Questions of Tax Secrecy and Data Protection
  • Accounting of Socio-Economic Variables
  • Monetary Information
  • Financial accounting
  • Accounting of changes in forestry assets
  • Cost accounting
  • Management accounting
  • Non-Monetary Information
  • Accounting for Forest Services
  • Accounting of Total Economy of Farm
  • Outline of a Database System.
  • Initiating a Database
  • A Farm Forestry Database for Monitoring Costs and Revenues
  • Database Management
  • Output
  • Results at the Level of the Enterprise
  • Averages and Statistical Inferences
  • Scientific Significance of Results
  • Prospects for International Comparability and Harmonisation
  • Previous Attempts for International Comparisons
  • Links to and Relations with Other Statistics
  • Standardisation vs. Harmonisation
  • Summary and Conclusions
  • Why Guidelines?
  • How to Establish a Monitoring System?
  • What Information Monitoring System Can Provide?
  • References
  • Glossary.

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