Resumen

MARTINEZ CANTON, José Luis et al. Analysis of costs and financial evaluation as a tool for decision making in forest harvesting. Rev cubana ciencias forestales [online]. 2022, vol.10, n.2, pp. 215-229.  Epub 05-Ago-2022. ISSN 2310-3469.

The economic efficiency of the harvesting system depends on several factors such as geomorphological and climatic conditions of the felling areas, characteristics of the future harvested trees, type of machinery used and the characteristics of the workforce. Therefore, based on the use of new technologies, it is decided to optimize the process of felling- stockpiling-wood transportation, and specifically, to optimize the cost of the harvesting system, select the most appropriate forest harvesting system for study area and develop a computerized record for cost analysis and financial evaluation. For this study, the natural forests of Pinus caribaea var. caribaea, in areas near Macurijes Agroforestry Company in the province of Pinar del Río, were examined. The application (COSTOFOR) has two work modules: harvesting system costs and financial analysis of the entire harvesting process. In the analysis of the costs, optimization criteria are applied to minimize them. Above these criteria stands out the one related to the interaction between the cost of the road and the cost of hauling based on the density of roads and loading yards. For the financial analysis, indicators are applied to define the feasibility of the project and profitability of the investment; the results of those indicators allow decisions to be made.

Palabras clave : Forest exploitation; Costs; Financial analysis; Net present value..

        · resumen en Español | Portugués     · texto en Español | Inglés     · Español ( pdf ) | Inglés ( pdf )