The summary accounting sheet of the German Council for Forestry and its introduction into the accounting systems of the state forests of Baden-Wurttemberg

Schafer, H.; Schafer, H

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The summary accounting sheet of the German Council for Forestry and its introduction into the accounting systems of the state forests of Baden-Wurttemberg

Schafer, H.

Allgemeine Forstzeitschrift 28(19): 455-458

1973

Document Number: 397207

Discusses a recommended schedule for the subdivision of the costs of various activities (logging, silviculture, non-commercial, etc.) into their component parts (actual or calculated); it is hoped that this schedule will facilitate comparisons between enterprises. One important change, in Baden-Wurttemberg, is the inclusion under the head of labour costs of all social costs connected with labour.