forest profitability measurement a pilot project to …...ecofor –international symposium how to...
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FOREST PROFITABILITY MEASUREMENT FOREST PROFITABILITY MEASUREMENT
A pilot project to extend FADN to Italian A pilot project to extend FADN to Italian
FOREST PROFITABILITY MEASUREMENT FOREST PROFITABILITY MEASUREMENT
A pilot project to extend FADN to Italian A pilot project to extend FADN to Italian
ECOFOR – International Symposium
How to both harvest and preserve forest more or better
Paris, 26-30 May 2010
Lorenzo Tarasconi
PhD School Land, Environment, Resource and Health Dep. of Land and Agro-Forestry Systems – University of Padua
Diego Florian; Sonia Marongiu; Luca Cesaro
INEA – National Institute of Agricultural Economics
[email protected] ; [email protected] ; [email protected] - www.inea.it
forestry sectorforestry sectorforestry sectorforestry sector
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OutlineOutlineOutlineOutline
> Background and project objectives
> The new accounting software for agricultural
enterprises - GAIA®enterprises - GAIA®
> Methodology to input forest stands data
> Accounting scheme for forestry assets
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Background Background 1/21/2Background Background 1/21/2
> The timber sector has been experiencing a
marginal economic role in Italy
• 95% of forests are in hilly and mountain regions (LDAs)
• 60% are private forests, but the average size is 3 ha/firm!
> The decline of timber market value (~30 €/m3)> The decline of timber market value (~30 €/m3)
has emphasized such marginality
Scarce interest of timber producer organizations
to collect data on sector performance
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Agenda 2000 � EU finance forestry sector
Forest related policies designed for:
• Forestry and Agro-forestry Farms
• Logging enterprises
Background Background 2/2/22Background Background 2/2/2212–14% ofEU-RD budget
• Logging enterprises
Regional administrations � increasing demand for economical data over the forestry sector
National Institute for Agricultural Economics (INEA) and Italian National Rural Network (FADN)
� policy impact evaluation tools
Forestry FADN project
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Objectives of Forestry FADN projectObjectives of Forestry FADN projectObjectives of Forestry FADN projectObjectives of Forestry FADN project
> To extend FADN survey over forestry owners and
logging enterprises � Pilot survey in Veneto Region
> Propose a way to harmonize the multi-annual> Propose a way to harmonize the multi-annual
forestry production with the annual agricultural one
> Output ���� upgrade the accounting software GAIA®
used for farm data collection by INEA
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GAIA GAIA developmentdevelopment and and implementationimplementationGAIA GAIA developmentdevelopment and and implementationimplementation
FADN data collection is organized and managed by INEA (since 1968)
FARMERINEA
Software GAIA
Farm accountancy data
(double-entry book-keeping)
GAIA’s strengths
• Combination of technical information with assets management
• Calculation of financial ratios and economic indicators
•Farm efficiency and economic analysis
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Data management in GAIAData management in GAIA ®®Data management in GAIAData management in GAIA ®®
INEA CE file
Data Transfer
and UploadData
Download and
Export
D B
G A I A
(user)
D B
G A I A
(user)
D B
G A I A
(user)
Data
Controls DataWH
Regional level
National level
Statistical queries
and regional
reports
Statistical
querties and
national report
EU DataWH
D B - G A I A
Regions
Controls DataWH
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Nome docente – Titolo modulo
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Forest property recording methodForest property recording methodForest property recording methodForest property recording method
Farm context
Inventory
Forest Working circles:A1.ProductiveB1.Turistic purposesC1.Protection E1.etc..
Forest Compartments:A1.1 Stand RecordA1.2 Stand Record…etc…
Book-keeping
Technical management
Cost allocation(gross margin)
…etc…B1.1 …C1.1 …
Stand �Financial asset
Growth �Production
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Accounting scheme Accounting scheme
Macro-category � woodland (productive)
Category � working circle (cost center) � Gross Margin
Sub-category � compartments � stand records
> BORCHERS et. al. (2002)
Input for calculation
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Open issuesOpen issuesOpen issuesOpen issues
We want share our proposals and get suggestion from
other European experiences
QuestionsQuestions
> Which evaluation method for (productive) growing stock is the
most suitable, considering the project objective?
> When and how NWFPs (marketable) or forest ecosystem
services “production” (not marketable) influences the gross
margin?
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Thank you for your attentionThank you for your attentionThank you for your attentionThank you for your attention
www.gaia.inea.it
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Accounting scheme for forestry asset (productive Accounting scheme for forestry asset (productive forest)forest)
Accounting scheme for forestry asset (productive Accounting scheme for forestry asset (productive forest)forest)
1.1 – (1/01):
•100,000 €
Production:Production:
••1,500 1,500 €€
1.1 Productive Stand:Vol. 10,000 m3Incr.% 1.5% yearValue: 10 €/m3
Growth:150 m3
Nome docente – Titolo modulo
Sales (trees) Sales (trees) 100 m3 100 m3 50 50 €€/m3 /m3
Production:Production:
••5,0005,000€€
••1,0001,000€€
••4,0004,000€€
P&L:P&L:
5,5005,500€€1.1 1.1 -- 31/12: 31/12:
100,500100,500€€
Cash Cash –– 31/12:31/12:
5,0005,000€€