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  • 1.
    Hyder, Akmal
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Lönnstedt, Lars
    North Carolina State University.
    Penttinen, Markku
    Finnish Forest Research Institute.
    Outline of accounting for non-industrial private woodlots1994In: Silva Fennica, ISSN 0037-5330, E-ISSN 2242-4075, Vol. 28, no 2, p. 115-137Article in journal (Refereed)
  • 2.
    Hyder, Akmal
    et al.
    University of Gävle, Department of Business Administration and Economics, Ämnesavdelningen för företagsekonomi.
    Lönnstedt, Lars
    Sveriges Lantbruksuniversitet.
    Penttinen, Markku Juhani
    Finnish Forest Research Institute.
    Accounting as a management tool for non-industrial private forestry1999In: Scandinavian Journal of Management, ISSN 0956-5221, E-ISSN 1873-3387, Vol. 15, no 2, p. 173-191Article in journal (Refereed)
  • 3.
    Hyytiäinen, Kari
    et al.
    Forskningscentralen för jordbruk och livsmedelsekonomi, Finland .
    Penttinen, Markku Juhani
    Finnish Forest Research Institute.
    Applying portfolio optimisation to the harvesting decisions of nonindustrial private forest owners2008In: Forest Policy and Economics, ISSN 1389-9341, E-ISSN 1872-7050, Vol. 10, no 3, p. 151-160Article in journal (Refereed)
  • 4.
    Lausti, Antrei
    et al.
    Helsinki School of Economics.
    Penttinen, Markku
    Finnish Forest Research Institute.
    Forest ownership and forest industry investment analysed in a risk return and capital asset pricing model framework1998Report (Other academic)
  • 5.
    Lausti, Antrei
    et al.
    Helsinki School of Economics.
    Penttinen, Markku
    Finnish Forest Research Institute.
    The analysis of return and its components of non-industrial private forest ownership by forestry board districts in Finland1998In: Silva Fennica, ISSN 0037-5330, E-ISSN 2242-4075, Vol. 32, no 1, p. 75-94Article in journal (Refereed)
  • 6.
    Lausti, Antrei
    et al.
    Handelshögskolan i Helsingfors (Helsinki School of Economics).
    Penttinen, Markku Juhani
    Finnish Forest Research Institute.
    The analysis of return and its components of non-industrial private forest ownership by forestry board districts in Finland1998In: Silva Fennica, ISSN 0037-5330, E-ISSN 2242-4075, Vol. 32, no 1, p. 75-94Article in journal (Refereed)
  • 7.
    Leppänen, Jussi
    et al.
    Natural Reserch Institute Finland.
    Penttinen, Markku
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Uotila, Esa
    Natural Research Institute Finland.
    Viitala, Esa-Jussi
    Natural Research Institute Finland.
    Return on wood production by tree species2017In: IUFRO 125th Anniversary Congress 2017: Book of abstracts, Baden-Württemberg: Forstliche Versuchs- und Forshungsanstalt (FVA) , 2017, p. 81-Conference paper (Other academic)
    Abstract [en]

    What is the cost of producing cubic metre pine? What is the production function? These questions are challenges although cost accounting has been done for years However, the cost accounting is typically applied at the forest holding level. The life of an individual stand, for example, is too long to cope with. 

    In case, the national forest inventory as well as stumpage price and cost statistics are accurate, return on forest ownership by tree species provides a proxy for economic results and comparison. The solutions are extensions of the return on forest ownership results in production for ten years in the statistical service at Natural Resources Institute Finland. The key challenges are the splits of the growing stock e.g. Between non-industrial private forests and the others, between tree species as well as splits of the costs between tree species. A method to split the wood production costs is hard to find. As a proxy, the costs were split using timber sale earnings. 

    It turns out that the average returns 1983-2015 have 2.5% for pine, 3.1 for spruce and 2.6 for birch, spruce being the best choice. Surprisingly, with time period 1993-2015 the respective figures were 4.3%, 4.7% and 3.8% and with 1983-1993 negative because of the recession. The recent results of period 2003-2015 turn with 3.7%, 3.5% and 3.3% pine being the best choice. The standard deviations 10.6%, 10.1% and 10.0% hardly differ from each other. In all, spruce might be the best choice in case the sites suit for spruce. In all, the most dominating driver were price ups like in 2007 and lows in 1990s emphasising the well being of the forest industry.

  • 8.
    Penttinen, Markku
    Department of Forest Economics, Finnish Forest Research Institute, Helsinki, Finland.
    Implementing forestry bookkeeping and cost accounting - 20 years of field research on th profitability of forestry in Austria: Metsäkirjanpidon ja -kustannuslaskennan toteuttaminen - 20 vuotta metsätalouden kenttätutkimusta Itävallassa1991In: Silva Fennica, ISSN 0037-5330, E-ISSN 2242-4075, Vol. 25, no 2, p. 113-115Article, review/survey (Refereed)
  • 9.
    Penttinen, Markku
    IBM Finland.
    Myopic and stationary solutions for stochastic cash balance problems1991In: European Journal of Operational Research, ISSN 0377-2217, E-ISSN 1872-6860, Vol. 52, no 2, p. 155-166Article in journal (Refereed)
    Abstract [en]

    This paper presents constructive solutions to stochastic cash balance problems. The model studied is in a periodic review framework with convex holding and shortage costs levied both in the beginning and at the end of each period. Transaction costs are linear, with the possibility of unequal fixed and proportional parts for orders and disposals. Optimal myopic solutions are presented for convex and linear costs. The application of an integral of the cumulative demand distribution yields simple formulae for solving the exact values of the policy parameters. The logistic distribution is used to obtain results readily applicable in day-to-day decision-making. Approximations of the Wilson formula type are developed and compared with earlier contributions. Conditions for the optimality of myopic policies are also presented. Stationary solutions are developed, and compared with myopic results in order to evaluate the amount of suboptimality. The stationary distribution and the optimal policy are given for the bilateral exponential demand distribution case. All results have been programmed and tested against the local finance market data.

  • 10.
    Penttinen, Markku
    Finnish Forest Research Institute.
    Portfolio management and the competitiveness of forest ownership2007Doctoral thesis, comprehensive summary (Other academic)
  • 11.
    Penttinen, Markku
    Universitas economica Wasaensis, Vaasa, Finland.
    The demand for money by firms: A steady state analysis using bilateral exponential distribution1978 (ed. 10)Book (Other academic)
  • 12.
    Penttinen, Markku
    University of Vasa, Vaasa, Finland.
    The dynamic stochastic cash balance problem1983Doctoral thesis, monograph (Other academic)
  • 13.
    Penttinen, Markku
    Finnish Forest Research Institute.
    Timber harvesting with variable prices and costs2000Report (Other academic)
  • 14.
    Penttinen, Markku
    Finnish Forest Research Institute.
    Tulos- ja kustannuslaskentamallien soveltuvuus yhteismetsätalouteen = Applicability of profit and cost accounting models to jointly-owned forests1992Report (Other academic)
  • 15.
    Penttinen, Markku
    et al.
    Finnish Forest Research Institute.
    Hakkarainen, Juna
    Central Union of Agrucultural Producers and Forest Owners.
    Ratio analysis recommendations for non-industrial private forest owners1998Report (Other academic)
  • 16.
    Penttinen, Markku Juhani
    Finnish Forest Research Institute.
    Impact of stochastic price and growth processes on optimal rotation age2006In: European Journal of Forest Research, ISSN 1612-4669, E-ISSN 1612-4677, Vol. 125, no 4, p. 335-343Article in journal (Refereed)
  • 17.
    Penttinen, Markku Juhani
    Finnish Forest Research Institute.
    Proactive and reactive computer network maintenance policies: accounting and risk2006In: International Journal of Technology, Policy and Management (IJTPM), ISSN ISSN (Online): 1741-5292 - ISSN (Print): 1468-4322, Vol. 6, no 3, p. 292-308Article in journal (Refereed)
  • 18.
    Penttinen, Markku Juhani
    et al.
    Skogsforskningsinstitutet, Finland.
    Aarnio, Jukka
    Skogsforskningsinstitutet, Finland.
    Uotila, Esa
    Skogsforskningsinstitutet, Finland.
    Kustannuslaskenta yksityismetsätaloudessa - perusteet ja suositus2001Report (Other academic)
  • 19.
    Penttinen, Markku Juhani
    et al.
    Skogsforskningsinstitutet, Finland.
    Latukka, Arto
    Forskningscentralen för jordbruk och livsmedelsekonomi, Finland.
    Meriläinen, Harri
    Forskningscentralen för jordbruk och livsmedelsekonomi, Finland.
    Salminen, Olli
    Skogsforskningsinstitutet, Finland.
    IAS fair value and forest evaluation on farm forestry2004In: Proceedings of the Biennial Meeting of Scandinavian Society of Forest Economics. Vantaa, Finland, 12-14 May, 2004., Helsingfors: Skogsforskningsinstitutet , 2004, p. 67-80Conference paper (Refereed)
  • 20.
    Penttinen, Markku Juhani
    et al.
    Finnish Forest Research Institute.
    Lausti, Antrei
    Handelshögskolan i Helsingfors (Helsinki School of Economics).
    The competitiveness and return components of NIPF ownership in Finland2004In: The Finnish Journal of Business Economics, ISSN 0024-3469, E-ISSN 2242-4296, Vol. 53, no 2, p. 135, 141-154Article in journal (Refereed)
  • 21.
    Penttinen, Markku Juhani
    et al.
    Finnish Forest Research Institute.
    Lausti, Antrei
    Handelshögskolan i Helsingfors (Helsinki School of Economics).
    Kasanen, Eero
    Handelshögskolan i Helsingfors (Helsinki School of Economics).
    Puttonen, Vesa
    Handelshögskolan i Helsingfors (Helsinki School of Economics).
    Risks and return in forest investments in Finland1996In: The Finnish Journal of Business Economics, ISSN 0024-3469, E-ISSN 2242-4296, Vol. 45, no 1, p. 111-124Article in journal (Refereed)
  • 22.
    Penttinen, Markku Juhani
    et al.
    Finnish Forest Research Institute.
    Mikkola, Jarmo
    Skogsforskningsinstitutet, Finland.
    Rummukainen, Arto
    Skogsforskningsinstitutet, Finland.
    Profitability of wood harvesting enterprises2009Report (Other academic)
  • 23.
    Penttinen, Markku Juhani
    et al.
    Finnish Forest Research Institute.
    Rantala, Olli
    Forskningscentralen för jordbruk och livsmedelsekonomi, Finland.
    The International Financial Reporting Standards (IFRS) accounting system as applied to forestry2008Report (Other academic)
  • 24.
    Penttinen, Markku Juhani
    et al.
    Skogsforskningsinstitutet, Finland.
    Rummukainen, Arto
    Skogsforskningsinstitutet, Finland.
    Mikkola, Jarmo
    Skogsforskningsinstitutet, Finland.
    Tikakoski, Simo
    Skogsforskningsinstitutet, Finland.
    Economic prerequisities of rural forest machine entrepreneurs2009In: Economic Science for Rural development: Proceedings of the International Scientific Conference : Regional and Rural Development, Jelvaga, Latvia: Latvia University of Agriculture , 2009, p. 62-68-Conference paper (Other academic)
  • 25.
    Penttinen, Markku Juhani
    et al.
    Skogsforskningsinstitutet, Finland.
    Rummukainen, Arto
    Skogsforskningsinstitutet, Finland.
    Tikakoski, Simo
    Skogsforskningsinstitutet, Finland.
    Fading of mechanical productivity enchants the need of business models2006In: Scientific Proceedings , EPC 2006, European Productivity Conference, Finland 30 August - 1 September 2006, Vanda, Finland: Yrittäjäruuvi Oy (Education Management industry) , 2006, p. 2-6Conference paper (Other academic)
  • 26.
    Penttinen, Markku Juhani
    et al.
    Skogsforskningsinstitutet, Finland.
    Rummukainen, Arto
    Skogsforskningsinstitutet, Finland.
    Väätäinen, Kari
    Skogsforskningsinstitutet, Finland.
    Tikakoski, Simo
    Skogsforskningsinstitutet, Finland.
    New business models needed in restructuring wood harvesting business2008In: Proceedings of the IUFRO Alll-D3-Conference: Pathways to Environmentally Sound Technologies for Natural Resource Use, Tokyo: University of Tokyo , 2008, p. 1-8Conference paper (Other academic)
  • 27.
    Penttinen, Markku
    et al.
    Finnish Forest Research Institute.
    Kinnunen, Matti
    Finnish Forest Research Institute.
    Profitability of forestry in jointly-owned forests of Nourtheastern Finland and Lapland1992In: Silva Fennica, ISSN 0037-5330, E-ISSN 2242-4075, Vol. 26, no 4, p. 211-217Article in journal (Refereed)
  • 28.
    Penttinen, Markku
    et al.
    Finnish Forest Research Institute.
    Lausti, Antrei
    Helsinki School of Economics.
    Return, risk and competiviness of non-industrial private forest (NIPS) ownership1999Report (Other academic)
  • 29.
    Penttinen, Markku
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Mikkola, Jarmo
    Finnish Forest Research Institute.
    Rummukainen, Arto
    Finnish Forest Research Institute.
    Wood-harvesting enterprise financing and investment2011Report (Other academic)
    Abstract [en]

    Large Finnish forest industry companies want to increase the size of their harvest-ing service enterprises after the extremely low industry production volumes in 2009. This has required harvesting enterprises to grow. However, profits in this small and medium size enterprise business have been low, especially since the 2009 downturn. Thus there has been only limited potential to grow organically. Other possibilities are to organise cooperation in the main - subcontractor base or to network to establish a limited company owned by independent entrepreneurs to make agreements with customers.

    The harvesting enterprises and their growth opportunities were analysed by statis-tical methods using the tax authority data of about 1000 enterprises for the 2001–2008 closing of the books. The usability of all applicable ratios was tested, and results were produced in the form of tables and figures. The closing of the books data from 2008 was analysed, revealing interesting relations and eight independ-ent factors which describe success and failure factors. Recommended ratios were defined for the analysis of the whole wood-harvesting sector and for researching individual enterprises.

  • 30.
    Penttinen, Markku
    et al.
    Skogsforskningsinstitutet, Finland.
    Rummukainen, Arto
    Skogforskningsinstitutet, Finland.
    Mikkola, Jarmo
    Skogsforskningsinstitutet, Finland.
    Profitablity, liquidity and solvency of wood harvesting contractors in Finland2011In: Small-scale Forest Economics, Management and Policy, ISSN 1447-1825, Vol. 10, no 2, p. 211-229Article in journal (Refereed)
  • 31.
    Penttinen, Markku
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Rummukainen, Arto
    Mikkola, Jarmo
    Wood harvesting enterprise: profitability, liquidity and solvency2010In: International Workshop on Figures for Forests: Proceedings / [ed] Christoph Hartebrodt und Kathryn Howard, Freiburg: Forstliche Versuchs- und Forschungsanstalt Baden-Württemberg , 2010, Vol. 84, p. 95-108Conference paper (Refereed)
    Abstract [en]

    In order to respond to global competition challenges, the wood processing industry is outsourcing the planning of roundwood harvesting. This means that the industry seeks to negotiate with fewer, larger and more diverse harvesting enterprises, which may have smaller subcontractors. This kind of networking development has already occurred in other industries e.g. shipyards and the electronics industry. Poor profitability, the liquidity and solvency of the harvesting business and the consequent difficulty in hiring qualified operators make networking a complicated process. Moreover, the asymmetry of negotiation powers between industrial customers and harvesting entrepreneurs perpetuates the low profitability. A study of the harvesting business structure has been conducted to identify the problems and success factors in this industry. Financial data from the period 2001-2007 was studied applying ratio analysis, focusing on the profitability, liquidity and solvency of subgroups as well as the whole industry. Entrepreneurs need managerial skills and appropriate business tools to cope with the growing size of their enterprises. The traditional business model for a capacity supplier tends towards the co-operation business model, which results in enterprise networks with subcontractors. The results of this study show that economic resources for reorganising and developing the business are very limited. A quarter of enterprises make break-even results or losses. Larger enterprises have limited reserves.

  • 32.
    Penttinen, Markku
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Sekot, Walter
    University of Natural Resouces and Life Sciences, Vienna.
    The International Financial Repoerting Standards (IFRS) as implemented into the forestry accounting2016In: Advances and Challenges in Managerial Economics and Accounting, Vienna, 2016, p. 91-92Conference paper (Other academic)
    Abstract [en]

    Forest industrie hsave shares, bonds etc. on the public market place, use the International Financial Reporting Standards (IFRS), and for the accounting of the growing stock of their forests International Accounting Standard (IAS) 41 Agriculture (EU 2009, Herbohn & Herbohn 2006).The market based fair value (FV) is the starting point of the IFRS and IAS 41. The FV uses ‘the expected net cash flows discounted at a current market determined pretax rate if market determined prices are not available (EU 2009, Herbohn 2009). The FV recognises the changes both in stumpage prices and the growing stock, the last of which are based on the forest management plans (FMP). The FMP relies on and benefits from the long traditions of forest inventories, growth modelling, determining optima rotation, silvicultural recommendations etc. as well as FMP software using simulation and optimisation etc., all of which have been developed long before fair value accounting (FVA). The final felling happens in the North, say, after 80 years, which implies a certain ambiguity of the stumpage prices and discount rates.The paper summarizes work on this issue, preliminary ending with questionnaire based on interviews addressing IFRS practices ofScandinavian forest companies. First, different forestry accounting traditions have been reviewed (Hogg & Jöbstl 2008,Sekot 2007). Second, theoretical bases and consequences of the FVA have been discussed (Argiles et al. 2011). Third, the pros and cons of IAS 41 as documented in the scientific literature have been analysed (Ayanto 2011, Elad & Herbohn 2011). Fourth, the development of stumpage prices has been studied and summarised in the first interview question. Fifth, forest regeneration and other costs have been discussed as well as addressed by questions no two and three. Sixth, the use of this input information and the FMP are analysed and formulated as the fourth question (Penttinen & Rantala 2008, Penttinen et al. 2004). Seventh, the discount rate dilemma has been analysed and is reflected in terms of a que stion (Eckel et al. 2003). Even market risk and bare land accounting were inquired as well. Eight, the disclosure of the growing stock has been studied and addressed. Ninth, all closing of the books of the Scandinavian forest industries using IAS 41 have been analysed,covering the periods from 2009 to 2015 (Tornator 2016). The results document the use of discount rates from 5.5% to 7.5%. It is common practice to report the FV sensitivity with respect to the discount rate, stumpage price and silvicultural cost changes. The prices used are primarily medium term averages of several years, which have even been reviewed by the management and in some cases also by external experts. The typical forecasting period is ten years, and a simple price change percentage isa pplied thereafter, if any. Some companies estimate discount rates using weighted average cost of capital (WACC) in which the cost of equity capital is based on the capital asset pricing model (CAPM). Also in this context, external experts have been in volved in some cases. Risk free interest rate is typically derived from a Euro rate. The interest requirement of the equity capital is updated semi-annually and that of the debts quarterly. Young stands are valued at cost. According to the interviews, the application ofIFRS is a quite big but not an impossible burden. However, a comparison between different entities is difficult, because the standard does not provide any exact guidelines. The findings of the closing of the books and interviews are finally summarised and discussed.

  • 33.
    Penttinen, Markku
    et al.
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    Sekot, Walter
    University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies, Business administration.
    The International Financial Reporting Standards (IFRS) as implemented into the forestry accounting2016In: Advances and Challenges in Managerial Economics and Accounting: Proceedings, Wien: International Union of Forest Research Organizations , 2016, p. 91-Conference paper (Other academic)
    Abstract [en]

    Forest industries, which have shares, bonds etc. on the public market place, use the International Financial Reporting Standards (IFRS), and for the accounting of the growing stock of their forests International Accounting Standard (IAS) 41 Agriculture (EU 2009, Herbohn & Herbohn 2006). The market based fair value (FV) is the starting point of the IFRS and IAS 41. The FV uses ‘the expected net cash flows discounted at a current market-determined pre-tax rate’ if market-determined prices are not available (EU 2009, Herbohn 2009). The FV recognises the changes both in stumpage prices and the growing stock, the last of which are based on the forest management plans (FMP). The FMP relies on and benefits from the long traditions of forest inventories, growth modelling, determining optimal rotation, silvicultural recommendations etc. as well as FMP software using simulation and optimisation etc., all of which have been developed long before fair value accounting (FVA). The final felling happens in the North, say, after 80 years, which implies a certain ambiguity of the stumpage prices and discount rates.

    The paper summarizes work on this issue, preliminary ending with questionnaire-based interviews addressing IFRS-practices of Scandinavian forest companies. First, different forestry accounting traditions have been reviewed (Hogg & Jöbstl 2008, Sekot 2007). Second, theoretical bases and consequences of the FVA have been discussed (Argiles et al. 2011). Third, the pros and cons of IAS 41 as documented in the scientific literature have beenanalysed (Ayanto 2011, Elad & Herbohn 2011). Fourth, the development of stumpage prices has been studied and summarised in the first interview question. Fifth, forest regeneration and other costs have been discussed as well as addressed by questions no. two and three. Sixth, the use of this input information and the FMP are analysed and formulated as the fourth question (Penttinen & Rantala 2008, Penttinen et al. 2004). Seventh, the discount rate dilemma has been analysed and is reflected in terms of a question (Eckel et al. 2003). Even market risk and bare land accounting were inquired as well. Eight, the disclosure of the growing stock has been studied and addressed. Ninth, all closing of the books of the Scandinavian forest industries using IAS 41 have been analysed, covering the periods from 2009 to 2015 (Tornator 2016).

    The results document the use of discount rates from 5.5% to 7.5%. It is common practice to report the FV sensitivity with respect to the discount rate, stumpage price and silvicultural cost changes. The prices used are primarily medium term averages of several years, which have even been reviewed by the management and in some cases also by external experts. The typical forecasting period is ten years, and a simple price change percentageis applied thereafter, if any. Some companies estimate discount rates using weighted average cost of capital (WACC) in which the cost of equity capital is based on the capital asset pricing model (CAPM). Also in this context, external experts have been involved in some cases. Risk free interest rate is typically derived from a Euro rate. The interest requirement of the equity capital is updated semi-annually and that of the debts quarterly. Young stands are valued at cost. According to the interviews, the application of IFRS is a quite big but not an impossible burden. However, a comparison between different entities is difficult, because the standard does not provide any exact guidelines. The findings of the closing of the books and interviews are finally summarised and discussed

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