230 KB38 KB193820262015Čufar, KatarinaKropivšek, Jožeštevilka:10letnik:73str. 470-478ISSN:0017-2723COBISSID:2474121URN:URN:NBN:SI:doc-QA6OE30SslZveza društev inženirjev in tehnikov gozdarstva in lesarstva SlovenijeGozdarski vestnikbukovinadodana vrednostraba lesavrednotenjePotencialna raba bukovine in vrednotenje dodane vrednosti v izdelkih iz bukovine| Potential use of beechwood and estimation of value added of beechwood products|High value added of various wood products as a result of wood processing is crucial for achieving economic efficiency of operations. The study presents potential use of beechwood (Fagus sylvatica L.) and an estimation method for value added of beechwood products. For easier and more transparent study and determination of value added of over 350 so far identified products made of beechwood, 28 groups of products based on technological similarities were suggested. Since the indicator of total value added of product cannot be used for comparison of diverse products (due to different amounts of wood in the material structure of a product as well as due to variety of technological and other requirements of the production), we have developed a model for estimation of value added of beechwood products. In this model, three additional indicators were proposed: (1) total value added per amount of wood used in the product, (2) total value added on share of value of wood used in the product and (3) share of value added in the selling price of the product. The latter is the most important for business decisions. One of the main obstacles to apply the model and evaluate as well as collect the data is to determine the prices of both inputs and outputs. This is closely related to incomparability in determination of the quality of wood in the entire forest-wood chain. Application of the model and identification of problems is presented in detail for the case of sawn wood productPri predelavi lesa v različne izdelke je zagotavljanje visoke dodane vrednosti ključnega pomena za doseganje ekonomske učinkovitosti. V raziskavi predstavljamo potencialno rabo lesa bukve (Fagus sylvatica L.) in način vrednotenja dodane vrednosti v izdelkih iz bukovine. Za lažje in preglednejše proučevanje ter določanje dodane vrednosti smo na podlagi tehnološke sorodnosti predlagali osemindvajset skupin, kamor smo razporedili več kot 350 doslej identificiranih izdelkov iz bukovine. Ker kazalnika skupne dodane vrednosti za izdelek ne moremo uporabiti za medsebojne primerjave različnih izdelkov (zaradi različnih deležev lesa v strukturi uporabljenih materialov za izdelek ter različnih tehnoloških in drugih zahtev proizvodnje izdelka), smo razvili model za vrednotenje dodane vrednosti za izdelke iz bukovine. V tem modelu smo predvideli tri dodatne kazalnike: (1) dodana vrednost glede na količino vgrajenega lesa v izdelku, (2) dodana vrednost glede na vrednostni delež vgrajenega lesa v izdelku in (3) delež dodane vrednosti v prodajni ceni izdelka. Slednji je za poslovne odločitve najpomembnejši. Med glavnimi težavami pri uporabi modela in vrednotenju ter pridobivanju podatkov je določitev cene na vhodu in izhodu. To je tesno povezano z razlikami določanja kakovosti lesa v celotni gozdno-lesni verigi. Uporaba modela in analiza nekaterih težav pri vrednotenju sta podrobneje predstavljena na primeru žaganega lesaTEXTznanstveno časopisjejournalsSlovenian National E-content AggregatorNational and University Library of SloveniaZveza gozdarskih društev Slovenije