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Notes: True Separable Costs Versus Accounting-Based Separable Costs in Multiple-Use Forestry

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This paper evaluates, theoretically and empirically, the consistency or lack thereof between an economically correct definition of separable costs and a definition commonly applied to accounting data. Conditions under which accounting separable costs would accurately reflect true separable costs and would provide lower bounds for true separable costs are developed theoretically. And, a test case involving multiple-use forestry demonstrates a case where these conditions are not met and biases in both upward and downward directions result. For. Sci 35(1):263-270.
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Keywords: Joint production; allocable costs; below cost timber sales; economic efficiency

Document Type: Miscellaneous

Affiliations: Natural Resource Planner, Southern Region, Athens, GA, USDA Forest Service

Publication date: 1989-03-01

More about this publication?
  • Forest Science is a peer-reviewed journal publishing fundamental and applied research that explores all aspects of natural and social sciences as they apply to the function and management of the forested ecosystems of the world. Topics include silviculture, forest management, biometrics, economics, entomology & pathology, fire & fuels management, forest ecology, genetics & tree improvement, geospatial technologies, harvesting & utilization, landscape ecology, operations research, forest policy, physiology, recreation, social sciences, soils & hydrology, and wildlife management.
    Forest Science is published bimonthly in February, April, June, August, October, and December.

    2016 Impact Factor: 1.782 (Rank 17/64 in forestry)

    Average time from submission to first decision: 62.5 days*
    June 1, 2016 to Feb. 28, 2017

    Also published by SAF:
    Journal of Forestry
    Other SAF Publications
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