TFL Vsebine / Revija SIR*IUS

Estimating the value of forests

Ocenjevanje vrednosti gozdov je prekrivanje področij naravoslovnih ved z ekonomsko-matematičnimi vedami. Namen ocenjevanja vrednosti gozdov in gozdno-lesnih proizvodov ima lahko javnopravno ali zasebnopravno naravo. Uporabljeno je največkrat pri prometu z gozdovi, v dedovanju, razlastitvah, škodah v gozdovih, obdavčitvi in ugotavljanju donosa. Poznamo različne vrste ocenjevanja vrednosti gozdov, to so metoda donosne vrednosti, metoda stroškovne vrednosti, metoda primerjalnih vrednosti in metoda posplošene tržne vrednosti. Predmet ocenjevanja so tudi ekološke in socialne vrednosti funkcij gozdov. Metode ocenjevanja gozdov morajo biti skladne z načeli Mednarodnih standardov ocenjevanja vrednosti ter tudi s slovenskimi poslovnofinančnimi standardi.

Valuation of forests is an area where natural sciences are overlapping with economic and mathematical sciences. The purpose of the valuation of forests and forest wooden products can be of public or of private interest. Estimating the value of forests is most often used in trade with forest, inheritance, expropriation, damage to forests, taxation and determination of yield. There are different types of valuation of forests, applying the method based on forest yield value, the method of product costing, the comparative value method and the generalized market value. The valuation also comprises the ecological and social value of forest functions. The methods applied in valuation of forests must comply with the principles of both the International Valuation Standards and the Slovene Accounting Standards.