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Index
Cover Title Copyright Contents List of figures List of tables Notes on the authors Foreword Preface 1 Forestry and the wood products industry
1.1 Forest distribution and vegetation
1.1.1 World forests and regions 1.1.2 European forests 1.1.3 Wood growth and wood harvesting 1.1.4 Forest vegetation and tree species 1.1.5 Development of forest vegetation 1.1.6 Influence of human settlement 1.1.7 Private and public forestland ownership
1.2 Forest resources management
1.2.1 Renewable natural resources 1.2.2 Local forest uses 1.2.3 Early industrial wood uses 1.2.4 Origins of sustainable forestry 1.2.5 Sustainable wood production 1.2.6 Multifunctional forest management 1.2.7 Forest ecosystem management
1.3 Wood-processing industry
1.3.1 Structure of the sector and development of consumption 1.3.2 The European forest-based sector 1.3.3 The sawmilling industry 1.3.4 The wood-based panel industry 1.3.5 Secondary wood processing 1.3.6 The pulp ana paper industry 1.3.7 International trade in wood products
1.4 Wood energy
1.4.1 General considerations 1.4.2 The European context 1.4.3 Wood sources for energy use 1.4.4 EU policy framework 1.4.5 Sector-specific use of wood energy 1.4.6 Wood processing co-products and residue 1.4.7 Post-consumer wood residues 1.4.8 Wood biomass from land outside forests
1.5 Annex: Major wood product groups: world and selected European countries 1.6 Further reading
2 Creating added value in companies and enterprises
2.1 Value-creation processes
2.1.1 Producing goods and services 2.1.2 Creating value added 2.1.3 Value chain in wood processing 2.1.4 Wood-processing networks 2.1.5 Environmental benefits and social services 2.1.6 Cluster analysis in the forest-based sector 2.1.7 Maintaining the natural resource base
2.2 Enterprises and companies
2.2.1 System structure, transformation process and legal form 2.2.2 Forest enterprises 2.2.3 Enterprises of the wood-based sector 2.2.4 Size and business location 2.2.5 Horizontal and vertical cooperation
2.3 Entrepreneurship
2.3.1 Innovation - an entrepreneurial challenge 2.3.2 Factors of change in the wood-processing industry 2.3.3 Human-environment systems interaction research
2.4 Further reading
3 Markets and marketing
3.1 Markets
3.1.1 Supply and demand 3.1.2 Private and public goods 3.1.3 Market forms and market trends 3.1.4 Market life cycles 3.1.5 Markets for wood-based products 3.1.6 Customers for wood-based products
3.2 Marketing
3.2.1 Customer needs and marketable products 3.2.2 Marketing policies 3.2.3 Certification 3.2.4 Marketing strategies and target markets 3.2.5 Marketing instruments 3.2.6 Implementing marketing strategies
3.3 Further reading
4 Management, human resources and organisation
4.1 Management as an entrepreneurial challenge
4.1.1 Management systems 4.1.2 Directive functions and management areas 4.1.3 Decision-making and problem-solving processes 4.1.4 Enterprises and stakeholders 4.1.5 Business goals 4.1.6 Considerations influencing goal setting in forestry
4.2 Personnel management
4.2.1 Willingness and ability to work 4.2.2 Working conditions 4.2.3 Personnel planning 4.2.4 Personnel development 4.2.5 Leadership and management techniques
4.3 Organisation
4.3.1 Structures and processes 4.3.2 Organisation types 4.3.3 Formal organisational elements 4.3.4 Property rights, transaction costs and the principal agent
4.4 Further reading
5 Accounting: the core economic information system
5.1 Accounting system
5.1.1 Financial and management accounting 5.1.2 Bookkeeping
5.2 Financial accounting
5.2.1 Balance sheet 5.2.2 Income statement (profit and loss account) 5.2.3 Cash flow statement 5.2.4 Valuation issues 5.2.5 Financial analysis
5.3 Management accounting
5.3.1 Cost accounting 5.3.2 Cost type accounting 5.3.3 Cost centre accounting 5.3.4 Cost unit accounting (costing) 5.3.5 Cost distribution sheet 5.3.6 Examples of costing
5.4 Further reading
6 Investment and financing
6.1 Investment
6.1.1 Investment decisions 6.1.2 Investment projects 6.1.3 Investment analysis 6.1.4 Static methods of investment calculation 6.1.5 Principles of dynamic investment calculation 6.1.6 Methods of dynamic investment calculation 6.1.7 Reporting investments in company accounts
6.2 Financing
6.2.1 General aspects 6.2.2 Corporate internal and external financing 6.2.3 Financing multifunctional forest management 6.2.4 Promoting forest environmental services 6.2.5 Management of publicly owned forests
6.3 Further reading
7 Logistics and production processes
7.1 Logistics
7.1.1 General considerations 7.1.2 Characteristics of logistic systems 7.1.3 Management of logistic systems 7.1.4 Logistic management in forestry
7.2 Determining production capacities
7.2.1 Cost drivers and cost dimensions 7.2.2 Simple cost function with linear costs 7.2.3 Type A production function 7.2.4 Type A cost function 7.2.5 Type B production function 7.2.6 Type B cost function 7.2.7 Industrial capacity and flexibility
7.3 Analysing production programmes
7.3.1 Direct costing 7.3.2 Single-level contribution margin calculation 7.3.3 Multiple-level contribution margin calculation 7.3.4 Contribution margin analysis in forest management
7.4 Further reading
8 Strategy, controlling and wood-based sector development
8.1 Strategy
8.1.1 Strategy formulation 8.1.2 Strategic planning process 8.1.3 Business environment analysis 8.1.4 Company analysis 8.1.5 Assessing strategic options 8.1.6 Choosing strategies
8.2 Controlling
8.2.1 Tasks and organisation 8.2.2 Deviation and internal value-adding analysis 8.2.3 Benchmarking 8.2.4 Balanced scorecard
8.3 External factors affecting wood-based sector strategies
8.3.1 Multifunctional and sustainable forestry development 8.3.2 Factors of change in the wood-based sector 8.3.3 The European agenda 8.3.4 The world agenda
8.4 Further reading
General bibliography Index
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