Industrial policy determines the industry's orientation for growth, in line with the economic development stage. The main objective of this article is to establish the sustainability of the relationship between the development of forest resources, on the one hand, and their use in wood and...

The role of driver tracing is significantly expanded by identifying drivers unrelated to the volume of product produced. The use of both unit- and non-unit-based activity drivers increases the accuracy of cost assignments and the overall quality and relevance of cost information. Such cost...