Abstract
UDK 630*6/.9(497.6)
 This paper deals with the forestry production cost analyses realised in Federation of B&H. The results of research point out on high differences of production costs between individual forest enterprises, caused by various ways of cost calculation, as well as by various production conditions. Therefore, the data obtained from enterprises are not comparable in whole, and as such, the data could not be used as the bases for calculation of an objective forestry production cost.
 To effect the activity based costing (e.g. activity of silviculture or forest utilization) is of particular importance. The used methodology is based on traditional costing, which is appropriate only for calculating direct costs, and not adequate to determine overhead (indirect) costs. Regarding these costing methods for calculating costs in forest enterprises, their performed forest activities are not appropriately valued. Today, as overhead costs are of considerable importance, the demand for more accurate costing methods has increased in the field of forest management. ABC (Activity Based Costing) method is a new dimension of cost analysis to record costs for each forest activities, towards objective forest management cost production determined. At the same time, it reveals the necessary costs for each activity, assures the proper layout of overhead costs to the forest activities.
 On the base of the defined forest activities for realization of forest management goals, as well as forest production capacities, we could understand the forest enterprises ability to achieve the goals and also to pay rent for using forest resources.
Highlights
To effect the activity based costing is of particular importance
Sagledavanjem ukupnih obaveza preduzeća šumarstva za ostvarenje ciljeva gospodarenja s jedne strane, i proizvodnih mogućnosti šume s druge strane, mogle bi se utvrditi objektivne sposobnosti preduzeća za njihovo izvršenje, ali takođe i za plaćanje obaveza državi po osnovu korištenja šumskih resursa
Cijena proizvodnje iskorištavanja šuma;
Summary
Cijena koštanja predstavlja ukupno utrošeni kapital u proizvodnji, tj. individualno različite utroške pojedinih kapitala u preduzećima šumarstva. Analizom je utvrđeno da su ukupni troškovi gospodarenja šumskim resursima u šumarstvu Federacije BiH u analiziranoj godini iznosili 179,67 miliona KM ili 81,04 KM/m3 neto proizvedenih sortimenata. U strukturi cijene koštanja troškovi radne snage su zastupljeni sa 39,01%, amortizacija je 4,67%, materijalni troškovi učestvuju sa 10,17%, dok usluge i ostali troškovi čine 46,15% ukupne cijene koštanja. Struktura cijene koštanja odstupa od prosječne strukture i jako varira po pojedinim preduzećima. Vrijednost ostvarene proizvodnje u šumarstvu se utvrđuje na osnovu utrošenih sredstava, tj. Cijene koštanja i nove vrijednosti koja je nastala u proizvodnji (dobiti, profita). U analiziranoj godini ukupna vrijednost proizvodnje u šumarstvu Federacije. Je prikazana struktura cijene proizvodnje u šumarstvu Federacije BiH, gdje je udio troškova radne snage 31,61%, amortizacije 3,78%, materijalnih troškova 8,24%, dok su ostali troškovi i usluge (sječe i izrade) zastupljeni sa 37,37%. Prosječno ostvarena dobit po jedinici neto proizvedene prosječne drvne mase je iznosila 1,25 KM/m3
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call
