In order to come up with a plan to revitalize the management of forest cooperatives, this study aims to present the management problems and improvement measures by analyzing the financial status of forest cooperatives by analyzing their sales (revenue) and types of expenses spent over the past three years (2016-2018) among 13 forest cooperatives in Jeollabuk-do based on the forest ratio, population distribution, and administrative area. As a result, the financial position as of 2018 and the economic changes in 2018 compared to 2016 are: 1. The size of assets is 60,723 million won for rural type, 52,266 million won for urban type, 271,27 million won for mountain village type, and the financial fluctuation was increased by 23.4%p for rural type 18.4%p for urban type, and 10.1%p for mountain village type.2. The debt scale was 54,070 won for rural type, 50,590 won for urban type, and 23,490 million won for mountain village type, and the financial fluctuation was increased by 25.1%p for rural type, 17.0%p for urban type, and 10.1%p for mountain village type.3. The capital size was 6,652 million won for rural type, 3,634 million won for mountain village type, and 1,676 million won for urban type, while the financial fluctuation was increased by 84.2%p for urban type, 15.8%p for rural type, and 10.0%p for mountain village type. To sum up the above considerations, urban-type forestry cooperatives have a low forest ratio, and there are many densely populated areas such as commercial and residential areas, so they have fewer resources to implement forest projects. Also, provincial parks and cultural heritage protection zones are often restricted from carrying out projects in violation of relevant laws. Therefore, it is challenging to secure operating funds only for forest projects in the jurisdiction, so it is necessary to establish an operation plan focusing on the promotion of other sectors such as credit business and measures to reduce expenses following the execution of competitive bidding for forest projects outside the jurisdiction. The rural type has a higher forest ratio than urban type and a higher population distribution than mountain village type. Therefore, the government is actively attracting large-scale national and policy projects to enhance forest use (resting, healing complexes) to the public. The capital increased due to increased investment with union members based on high net profit. The credit business is also being revitalized by enhancing the union's external interest and image. However, with the completion of large-scale national and policy projects, establishing an operational plan for the number of profits from general projects that are falling sharply should be considered. The mountain village type is an area with a high forest ratio and low population distribution, which relies heavily on forest business profits. However, due to the aging population, the supply and demand for forest service professionals are having difficulty. Besides, given the free competition's internal and external conditions, a plan to secure forestry labor by expanding the organization of functional forest groups and training professional forest workers is needed. Also, measures to foster credit businesses, such as attracting mutual support funds for forestry workers, should be devised to diversify the union's operation resources. Therefore, it is intended to present a plan to vitalize forestry cooperatives based on the analysis of the financial status of forestry cooperatives under investigation and their consideration. First, it is urgent to secure experts in forest projects so that they can actively participate in projects carried out in the country and following the characteristics of forest cooperatives that are highly dependent on the government's forest projects. Rural and mountain village types have relatively stable forest service professionals compared to urban types. As a result, it is necessary to strengthen forest business professionals' expertise and expand the organization in the future as it leads to high forest business returns. Second, to improve the quality of business through free competition with forest business corporations, it is necessary to actively train the employees of forest cooperatives who are deployed as field agents through specialized forest technology education programs. Third, it is necessary to prepare measures for self-reliance of forest cooperatives by expanding projects and increasing profits by simultaneously carrying out their projects, such as directly managed logging, distribution business, and operation of natural burials, and national policy-linked projects such as afforestation projects, sawdust and firewood supply, and clearing of unconnected graves. Fourth, in order to promote the management of local forest cooperatives utilizing forest resources, local forest cooperatives should play a leading role in the areas where city and county forest planning is established. Efforts should be made to actively participate in government support projects to establish a foundation for self-reliance as an institution representing private forest owners. Fifth, to meet the heightened public interest in forestry, the government's large forest project funds (policy funds) and forestry support funds are required. Also, in order to smoothly support the funds needed by the mountain owners and their members, the forest association needs to vitalize its credit business by actively attracting government-funded funds. Sixth, Forestry Cooperative needs steady public relations and guidance activities to improve its economic and social status and enhance its external image. Besides, increasing the number of industrial stocks and investments will lead to the expansion of the combined capital scale and contribute to the creation of a stable management base for the union. Finally, even the forestry cooperative developmental plan was provided separately by urban, rural, and mountain village types. However, the forest cooperative's profit resources were mostly dependent on forest business profits, so there was a limit to identifying urban, rural, and mountain village types. Therefore, it is believed that if the characteristics of income and expense expenditure are analyzed by fully reflecting the typical characteristics of forest cooperatives, such as high dependence on forestry projects, the measures for establishing and activating the self-reliance base of forest cooperatives can be effectively derived.