The point‐input, point‐output, plantation forest was first studied by Martin Faustmann in the mid‐19th century. The exploitation of a Faustmannian forest involves decisions concerning investments and receipts over time that are qualitatively different from the smooth, convex flows that are usually studied in the economics of accounting. The simple, well understood analysis of the forest has implications for the concept of income in forestry as well as in other industries that are typified by nonconvex decisions. A forest is a salient example of the importance of discrete, irreversible investment, and of the role of price effects (capital gains) in income accounting and, more fundamentally, of perceptions of the “right prices” in economic analysis.

中文翻译：

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点输入，点输出林作为资本会计的微型原型

点输入，点输出的人工林于19世纪中叶由Martin Faustmann首次研究。浮士德曼森林的开采涉及到有关投资和收益的决策，而这些决策在质量上与通常在会计经济学中研究的平稳，凸流不同。对森林的简单，易于理解的分析对林业以及以非凸性决策为代表的其他行业的收入概念有影响。森林是一个突出的例子，说明了离散的，不可逆转的投资的重要性，以及价格效应（资本收益）在收入核算中的作用，更重要的是，在经济分析中对“正确价格”的认识也很重要。