Cost and Financial Accounting in Forestry - 1st Edition - ISBN: 9780080214559, 9781483293523

Cost and Financial Accounting in Forestry

1st Edition

A Practical Manual

Authors: K. Openshaw
eBook ISBN: 9781483293523
Imprint: Pergamon
Published Date: 17th May 1980
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Written for the forest manager, land agent and the forestry/rural economy student, either at the technical or university level, this book describes how systems of cost and financial accounting and financial yield may be built up, every step being illustrated by a series of interrelated examples. Financial accounting gives a precise view of a forest venture from year to year, whereas financial yield endeavours to show the profitability of a tree crop over its rotation. Cost accounting probes into detail and is an essential management tool for budget control, profit maximisation and planning. It may thus be said that the book deals with an important and essential aspect of forestry

Table of Contents

(partial) The Costing of Forest operations: Standard heads. Primary records. Preliminary analysis of records. Direct unit costs. Overhead costs. Usefulness of costs. The financial account: Income and expenditure (trading) account. Capital valuation. Profit and loss account and balance sheet. The financial yield: Discounted expenditure. Discounted income. Financial yield. Financial yield of the enterprise. Net discount revenue. Increasing profits. Standard account headings.


© Pergamon 1980
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About the Author

K. Openshaw

Affiliations and Expertise

University of Dar es Salaam, Tanzania

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