DIGITALNA ARHIVA ŠUMARSKOG LISTA
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| ŠUMARSKI LIST 9-10/2004 str. 46 <-- 46 --> PDF |
S. Posavec. T. Zgela: IZRADA CIJENE KOŠTANJA ŠUMSKIH SADNICA HRASTA LUŽNJAKA ... Šumarski list hr. 9 10. CXXV1I1 (2004), 529-536 XXX, 2002: Poslovni rezultati poduzeća "Hrvatske XXX, 2002: Cijenik šumskih sadnica i klijanaca podušume" d.o.o, Zagreb zeca "Hrvatske šume" d.o.o, Zagreb XXX, 2002: Inventura rasadnika poduzeća "Hrvatske XXX, 2002: Normativi za radove u rasadniku poduzešume" d.o.o, Zagreb ća "Hrvatske šume" d.o.o, Zagreb SUMMARY: The largest share of forest seedlings in the Republic of Croatia is produced by "Hrvatske šume" d.o.o. Zagreb. It is the reason why this company has a dominant influence on the assortment and quantity of production, as well as on the unit price of forest seedlings. Prices of forest seedlings are calculated on the basis of annual forest silvicultural plans. These prices are subject to change every two years on average (as a rule, they have a rising trend). Since "Hrvatske šume" d.o.o. has been transformed from a public company into a limited liability company, it is necessary to calculate the prime cost of forest seedlings. Pedunculate oak is a dominant species of forest seedlings, accounting for 48 % in the total amount of produced seedlings in the period 1991-2003. Therefore, it is justifiable to calculate the prime cost of this forest seedling species. The paper gives a critical analysis of the current method of calculating the prime cost of pedunculate oak seedlings fQuercus robur L.) and presents a new method of calculating the prime cost. Key wo rds: prime cost, forest seedlings, pedunculate oak, nurseries |