%0 Journal Article %T AN ANALYSIS ON THE EXPENSES OF COMBATING FOREST FIRES: CASE OF KAHRAMANMARA£¿ REGIONAL DIRECTORATE OF FORESTRY %A £¿mer EKER %J - %D 2018 %X The aim of this study is to examine the expenses of combating forest fires in Kahramanmara£¿ Regional Directorate of Forestry for 2013-2017 period. For this purpose, firstly, expenditures related to combating forest fires were determined and categorized in 4 groups: i) fire personnel expenses, ii) work machine expenses, iii) helicopter expenses and iv) reforestation expenses. Then, the levels of these 4 expenditure groups for combating forest fires and their shares in total annual expenditure were determined for the presented years. Finally, the cost value of combating forest fires for whole years including 2013-2017 period in Kahramanmara£¿ Regional Directorate of Forestry was calculated in 2017 real values. The material used in the research includes regional comprehensive data such as forest management plans and maps, fire register documents, business accounting records, and review of related scientific studies. Specified expenditure groups are described by percentage, graphical and tablature techniques. For determining their cost values, the Domestic Producer Price Index and the minimal interest rate used in forestry were taken as basis. As a result the cost value for combating forest fires in Kahramanmara£¿ Regional Directorate of Forestry for the period of 5 years was estimated to be 174.361.893 TL. 32% of the expenditure was allocated to the fire combating helicopters, 29% to the fire combating staff, 21% to the reforestation of the damaged forest areas by the fire and 18% to the fire combating work machines %K Orman yang£¿n£¿ %K yang£¿nla m¨¹cadele harcamalar£¿ %K Kahramanmara£¿ %K maliyet de£¿er %U http://dergipark.org.tr/turkjforsci/issue/36853/400491