Tanasiieva M. Accounting and analysis of environmental activities in forestry

Object - the formation of environmental costs of forestry enterprises. Purpose - improve the theoretical and methodological provisions of accounting and analysis of environmental forestry enterprises in accordance with modern requirements for the purpose of information support of decision-making that will contribute to more effective measures to protect forest resources. Methods - analysis, synthesis, systematization and theoretical generalization, causation, grouping, comparison, calculation and analytical, documentary, observation, questioning, modeling, spreadsheet, graphic. Results - theoretical study and improve the organizational and methodological provisions to reflect the accounting costs of environmental forestry enterprises and analysis of environmental measures and the effectiveness of their implementation. The novelty - depth theoretical principles of conservation forestry enterprises by clarifying the essence of the concepts of «environmental costs» and «environmental protection»; Classification of the cost of environmental activities that grounded methodological aspects of their analytical and synthetic account and used in the analysis; grounded organizational and methodological provision account current environmental operating costs of forestry based on their proposed structure further reflection on the analytical accounts and sub-accounts; The order of analysis of environmental performance by developing a system of indicators to assess economic, environmental and social efficiency of environmental costs; proposed procedure for determining the effectiveness of conservation measures; grounded theoretical and methodological principles of construction of environmental accounting for the effects of organizational and technological features of production forestry, timber production and reforestation. Introduced in the activities of State Enterprise «Chernivtsi forestry»; State Enterprise «Storozhynets forestry»; State Enterprise «Kitsman forest agriculture»; State Enterprise «Kitsman forest agriculture» and in the educational process of Yuriy Fedkovych Chernivtsi National University. Scope of application – environmental protection forestry enterprises.