Oliynychuk O. Charges, profits and income are in the systems of accounting and analysis of the forest enterprises.

The object of the work is operating activity of the forest enterprises. The aim of the dissertation is ground of theoretical positions and practical recommendations of improvement of organization and method of accounting and analysis of charges, profits and income of operating activity of the forest enterprises. The methods of the work are the following: theoretical generalization; abstractly logical method; deductions; design; synthesis; analysis; statistical grouping; comparison; graphic. The results of the paper: theoretical generalizations are given and recommendations of the improvement of organization and method of accounting and analysis of charges, profits and income of operating activity of forest enterprises are developed. The novelty of the work is development of system of accounts of accounting of production and administrative charges, financial results of operating activity on the basis of normative method and method of operating, current and strategic analysis of charges, profits and income of operating activity of forest enterprises. The results of the work are implemented into practical activity of the Ternopil regional management of forest and hunting economy, State Company “Chortkiv forestry”, SC “Kremenets’ forestry”, SC “Ternopil forestry” and in the educational process of PHEI “Ternopil commercial institute”. The field is forestry.