Financial accounting remains the basis of the economic balance sheet, emphasising both the value of assets and the results of the transactions undertaken during the financial year. For this purpose, accounts are kept to record administrative issues. The functioning of these accounts is established so as to formulate an annual balance, even if the productive cycle comprises many years. The accounts, organised under an Account Plan, are based on management requirements, enterprise structure, forest systems, silvicultural activity, etc. Forests are classified according to accounting methods and systems as well as according to the Account Plan. They form homogenous groups which can be used to construct a database upon which statistical analysis can be performed and the results compared.
Accounting models for the economic management of the forest enterprise
FRISON, ADELFINO
2008
Abstract
Financial accounting remains the basis of the economic balance sheet, emphasising both the value of assets and the results of the transactions undertaken during the financial year. For this purpose, accounts are kept to record administrative issues. The functioning of these accounts is established so as to formulate an annual balance, even if the productive cycle comprises many years. The accounts, organised under an Account Plan, are based on management requirements, enterprise structure, forest systems, silvicultural activity, etc. Forests are classified according to accounting methods and systems as well as according to the Account Plan. They form homogenous groups which can be used to construct a database upon which statistical analysis can be performed and the results compared.Pubblicazioni consigliate
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