Current issue: 58(4)

Under compilation: 58(5)

Scopus CiteScore 2023: 3.5
Scopus ranking of open access forestry journals: 17^th
PlanS compliant

Most viewed articles

Instructions for reviewers
Instructions for authors
Metadata instructions
Submit an article

Select issue

Volume 58 (2024)

Volume 57 (2023)

Volume 56 (2022)

Volume 55 (2021)

Volume 54 (2020)

Volume 53 (2019)

Volume 52 (2018)

Volume 51 (2017)

Volume 50 (2016)

Volume 49 (2015)

Volume 48 (2014)

Volume 47 (2013)

Volume 46 (2012)

Volume 45 (2011)

Volume 44 (2010)

Volume 43 (2009)

Volume 42 (2008)

Volume 41 (2007)

Volume 40 (2006)

Volume 39 (2005)

Volume 38 (2004)

Volume 37 (2003)

Volume 36 (2002)

Volume 35 (2001)

Volume 34 (2000)

Volume 33 (1999)

Volume 32 (1998)

Silva Fennica Monographs 2000-2005

Silva Fennica 1926-1997

1990-1997

Volume 31 (1997)

Volume 30 (1996)

Volume 29 (1995)

Volume 28 (1994)

Volume 27 (1993)

Volume 26 (1992)

Volume 25 (1991)

Volume 24 (1990)

1980-1989

Volume 23 (1989)

Volume 22 (1988)

Volume 21 (1987)

Volume 20 (1986)

Volume 19 (1985)

Volume 18 (1984)

Volume 17 (1983)

Volume 16 (1982)

Volume 15 (1981)

Volume 14 (1980)

1970-1979

Volume 13 (1979)

Volume 12 (1978)

Volume 11 (1977)

Volume 10 (1976)

Volume 9 (1975)

Volume 8 (1974)

Volume 7 (1973)

Volume 6 (1972)

Volume 5 (1971)

Volume 4 (1970)

1960-1969

Volume 3 (1969)

Volume 2 (1968)

Volume 1 (1967)

1960-1966

1950-1959

1940-1949

1926-1939

Acta Forestalia Fennica

1992-1999

1984-1991

1974-1983

1968-1973

1953-1968

Volume 84 (1967)

Volume 83 (1967)

Volume 82 (1967)

Volume 81 (1966)

Volume 80 (1965)

Volume 79 (1965)

Volume 78 (1964)

Volume 77 (1964)

Volume 76 (1963)

Volume 75 (1961)

Volume 74 (1961)

Volume 73 (1960)

Volume 72 (1959)

Volume 71 (1959)

Volume 70 (1959)

Volume 69 (1959)

Volume 68 (1958)

Volume 67 (1958)

Volume 66 (1956)

Volume 65 (1955)

Volume 64 (1955)

Volume 63 (1954)

Volume 62 (1954)

Volume 61 (1954)

Volume 60 (1953)

1933-1952

Volume 59 (1950)

Volume 58 (1950)

Volume 57 (1949)

Volume 56 (1949)

Volume 55 (1947)

Volume 54 (1946)

Volume 53 (1945)

Volume 52 (1946)

Volume 51 (1942)

Volume 50 (1940)

Volume 49 (1940)

Volume 48 (1939)

Volume 47 (1938)

Volume 46 (1937)

Volume 45 (1936)

Volume 44 (1936)

Volume 43 (1934)

Volume 42 (1935)

Volume 41 (1934)

Volume 40 (1934)

Volume 39 (1933)

1913-1932

Volume 38 (1932)

Volume 37 (1931)

Volume 36 (1929)

Volume 35 (1929)

Volume 34 (1929)

Volume 33 (1927)

Volume 32 (1926)

Volume 31 (1926)

Volume 30 (1925)

Volume 29 (1925)

Volume 28 (1926)

Volume 27 (1923)

Volume 26 (1923)

Volume 25 (1923)

Volume 24 (1922)

Volume 23 (1923)

Volume 22 (1922)

Volume 21 (1921)

Volume 20 (1921)

Volume 19 (1921)

Volume 18 (1921)

Volume 17 (1920)

Volume 16 (1920)

Volume 15 (1920)

Volume 14 (1920)

Volume 13 (1919)

Volume 12 (1919)

Volume 11 (1919)

Volume 10 (1919)

Volume 9 (1919)

Volume 8 (1917)

Volume 7 (1917)

Volume 6 (1916)

Volume 5 (1915)

Volume 4 (1915)

Volume 3 (1914)

Volume 2 (1913)

Volume 1 (1913)

Acta Forestalia Fennica vol. 40 no. 15 | 1934

Category : Article

article id 7292, category Article

Valter Keltikangas. (1934). Kustannuksista metsätalouden tuloslaskennassa. Acta Forestalia Fennica vol. 40 no. 15 article id 7292. https://doi.org/10.14214/aff.7292

English title: The placing of expenses in the balance sheet of forest management.

Original keywords: metsätalous; kustannukset; metsätalouden tuloslaskelma

English keywords: costs; result of forestry; balance sheet

Abstract | View details | Full text in PDF | Author Info

The term ‘expenses’ is in forestry insufficiently defined, and its use in the balance sheet of forest management is unclear. In dynamic balance theory the actual working expenses and capital expenditure are separated. The article discusses what should be considered working expenses and what capital expenditure when dealing with certain costs of the forest management, for example costs of administration, cultivation of forests, log-floating channels, and roads and drainage of peatlands.

The PDF includes a summary in English.

Keltikangas, E-mail: vk@mm.unknown

Click this link to register to Silva Fennica.

If you are a registered user, log in to save your selected articles for later access.

Sign up to receive alerts of new content

Your selected articles

Follow @SilvaFennica

Committee on Publication Ethics

A Trusted Community-Governed Archive