Yakovets T. Accounting and analysis of capital of forestry enterprises

The object is processes of formation and use of capital of forestry enterprises. The purpose is a generalization and deepening of theoretical and methodological foundations of improving accounting and analysis of capital formation and use of forestry enterprises, enhancing its role in ensuring the effective functioning of forestry enterprises. Methods are deduction, abstract logic of knowledge, abstraction and concretization , monitoring , modeling, clustering, comparison, generalization, analysis, synthesis, method of relative values and absolute differences graphics. Results are in-depth theoretical bases of formation and use of capital, it is grounded methods of accounting and analysis. The novelty lies in theoretical reasoning and problem solving in organization and improvement of accounting and analysis of capital of forestry enterprises. It is introduced in the activity of state enterprise "Ternopil forestry", state enterprise "Kremenets forestry", state enterprise "Chortkiv forestry", Ternopil Regional Forestry Economy and the learning process of Chortkiv Institute for Entrepreneurship and Business Ternopil National Economic University. The sphere of use is the activity of forestry enterprises.