Betriebsergebnisse 1992 bis 2000 der öffentlichen Forstbetriebe im Kanton Appenzell Ausserrhoden | Annual Financial Results 1992–2000 of Public Forest Enterprises in the Canton Appenzell Ausserrhoden

For some years forest enterprises have had an instrument at their disposal to make costs transparent with the accounting model, BAR, developed at the ETH Zurich. After 1989 the Swiss Forestry Union introduced the BAR programme in many forest enterprises. It enables the directors to manage the enterprises on economical lines and enables them to justify costs to the public administration. A good accounting system helps management decisions. As a management and planning instrument,forestry accounting will become even more important in the future. The public forestry administration in the canton of Appenzell Ausserrhoden have been using the BAR programme since 1992. Financial results for the years 1992 to 2000 are shown and commented on in the paper. Costs were considerably lower in the area of wood production. The cost for other charges, such as forest duties, advice to private forest owners,protection, charity etc., led to a considerable increase in overall costs.