CONSIDERATION OF FOREST ECOSYSTEM SERVICES IN ENVIRONMENTAL MANAGEMENT ACCOUNTING

摘要

The environmental management accounting aims at capturing economic and environmental benefits and it should include externalities too. The aim of the paper is to propose a methodological approach for how to include non-market forest ecosystem services in the environmental management accounting so that the information could be used in economic analyzes. For this purpose, it is necessary to identify information relevant to related costs, sales revenues and the value of non-production ecosystem services. It is possible to perform the financial analysis needed for decision making in forest management. In the University Forest Establishment, the rated value of non-market ecosystem services was 3.2 million EUR, and this value was estimated to be twice as much as the value of market ecosystem services. In the Forest Plant Zidlochovice, the value of non-market ecosystem services was 0.4 million EUR. Profitability increased from 1.346 to 4.093 and from 1.181 to 3.492.