Stefcsik, Viktória (2025) A Kisalföldi Erdőgazdaság Zrt. gazdasági elemzése 2020-2024 között, valamint a kisteljesítményű harveszterek és forvarderek gazdaságossági megtérülésének vizsgálata a kultúrerdőkben és faültetvényekben. Egyéb, Lámfalussy Sándor Közgazdaságtudományi Kar (volt Közgazdaságtudományi Kar).
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Absztrakt (kivonat)
The aim of my thesis is to present the assets, financial and profitability situation of Kisal-földi Erdőgazdaság Zrt. in the last five years and to analyse the economics of a possible investment in a harvester and forwarder. During the period under review, between 2020-2024, we survived COVID, the war broke outin our neighbouring country, the official firewood price programme dis-rupted the timber market, after which there was a general economic downturn. The situ-ation was made worse by high inflation in 2022-2023. In addition to all of these events, the Forestry Company had to adapt to the changes, rationalise by layoffs, and sometimes apply austerity measures by reducing variable salaries. In addition to forestry, logging and game management, the Company also carries out a number of other activities. During the period under review, one of the main problems was caused by the firewood programme at a realistic price. It has intervened in the wood market situation in a brutal way, first generating excess demand and then an oversupply of firewood. The effects of this are reflected in the evolution of the asset, profitability and liquidity indicators over time. Equity increased in each year, but the company's profit after tax fell sharply. The assessment of these indicators has highlighted the weaknesses and strengths of the company and helps the owners and management to assess the appropriate-ness of past decisions and to plan for the future in order to increase efficiency. The significant reduction in workforce is pushing foresters to become increasingly mechanised, both in forestry and logging. This is why I examined the return on investment of a potential pair of harvester-forwarder, logging and hauling machines, which showed positive results, because the return of investment of the machines would already have broken even in the fourth and third year. I started my thesis by introducing the Kisalföldi Erdőgazdaság Zrt., its strategic plan and accounting policy. After detailing the background of the theory of analysis, I analysed the assets, financial and profitability indicators for the years 2020-2024, and then I examined the economic return on the harvester-forvarder investment. The sources of the data are taken from the company balance sheets, the profit and loss accounts, the notes to the accounts and the annual reports.
Magyar cím
A Kisalföldi Erdőgazdaság Zrt. gazdasági elemzése 2020-2024 között, valamint a kisteljesítményű harveszterek és forvarderek gazdaságossági megtérülésének vizsgálata a kultúrerdőkben és faültetvényekben
Angol cím
Economic analysis of Kisalföldi Erdőgazdaság Zrt. between 2020-2024, as well as an examination of the economic return of small-power harvesters and forwarders in cultural forests and plantations
Intézmény
Soproni Egyetem
Kar
Lámfalussy Sándor Közgazdaságtudományi Kar (volt Közgazdaságtudományi Kar)
Tanszékcsoport/intézet
LKK - Üzleti Tanulmányok Intézet
Szak
LKK - Mérnök-közgazdász szakirányú továbbképzés (főiskolai) (PG)
Témavezető(k)
Helyi kari azonosító
KNL-25/05
| Mű típusa: | Szakdolgozat |
|---|---|
| Felhasználói azonosító szám (ID): | Viktória Stefcsik |
| Dátum: | 18 Jún 2025 11:28 |
| Utolsó módosítás: | 18 Jún 2025 11:28 |
| URI: | http://diploma.uni-sopron.hu/id/eprint/15576 |
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