000			03704nam a22004458i 4500
001			BRILL9789047401087
003			nllekb
005			20260610104938.0
007			cr un uuuua
008			200716s2001 ne sb 001 0 eng d
020			_a9789047401087 _q(electronic book)
020			_a9789004122895 _q(print)
024	7		_a10.1163/9789047401087 _2DOI
035			_a(OCoLC)229176876
040			_aNL-LeKB _cNL-LeKB _erda
050		4	_aSD387.W6
072		7	_aTVR _2bicssc
072		7	_aTEC _x003040
082	0	4	_a634.9/9/094 _223
245	0	0	_aGuidelines for Establishing Farm Forestry Accountancy Networks / _cedited by Niskanen, Sekot.
264		1	_aLeiden; _aBoston : _bBRILL, _c2001.
300			_a1 online resource.
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _2rdacarrier
490	1		_aEuropean Forest Institute Research Reports ; _v12
490	1		_aBrill Book Archive Part 1, ISBN: 9789004472495
504			_aIncludes bibliographical references and index.
520			_aThe 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 different phases in different countries at the moment, the guidelines do not aim for a fully standardised monitoring system at the European level. Instead, the guidelines were prepared to help to improve the base line of harmonisation for national and international development of farm forestry accounting. The expected users of the guidelines include professionals working with the issues of socio-economics of farm forestry, as well as policy makers and forest economic researchers. Also teachers and lecturers of forestry accounting in universities and other schools with forestry economic education may found the guidelines useful for their course programmes. The content of the guidelines is planned to help particularly the planning and development of accounting networks under various conditions. Chapter one shortly introduces the importance of farm forestry enterprises, and the problems of monitoring their economic performance. Chapter two discusses the definitions for farm forestry and prospects for extending EU Farm Accountancy Data Network (EU-FADN) to forestry. Chapters three and four demonstrate the problems of sampling and necessary organisational arrangements for creating a farm forestry accounting network, respectively. Chapters five, six and seven form the core part of the guidelines, including the accounting of monetary and non-monetary information, outline of a database system as well as the examples of the outputs that can be derived from the accounting system. In chapter eight, the prospects for international comparability and harmonisation are discussed. The book ends, finally, with a summary chapter where major elements of the guidelines are summarised and practical implementation of the guidelines demonstrated.
588			_aDescription based on print version record.
650		0	_aData transmission systems.
650		0	_aWoodlots _zEurope _xAccounting.
700	1		_aNiskanen, _eeditor.
700	1		_aSekot, _eeditor.
776	0	8	_iPrint version: _tGuidelines for Establishing Farm Forestry Accountancy Networks. _dLeiden ; Boston : BRILL, 2001 _z9789004122895 _w(DLC) 2001035132 _w(OCoLC)46685496
830		0	_aEuropean Forest Institute Research Reports ; _v12.
830		0	_aBrill Book Archive Part 1, ISBN: 9789004472495.
856	4		_zDOI: _uhttp://dx.doi.org/10.1163/9789047401087
999			_c18646 _d18646