Lysychko A. Economic analysis of forestry activity

In modern conditions the attention of stakeholders is increasing to forestry activity and management, which requires the intensification in the quality of analytical tools for the formation of information provision of management decisions. The issues of methods for economic analysis of special management objects, in particular rents for special use of forest resources and specific business processes of forestry activity, remain unresolved today. The purpose of the dissertation is to substantiate the theoretical positions and develop the practical recommendations for improvement of forestry activity. The object of the research is forestry activity, which is matter to an analytical assessment for the formation of information provision for management of the forestry enterprise. The subject of the study is theoretical and methodological as well as organizational issues of economic analysis of forestry activity. According to the results of the analysis of the activity of forestry enterprises in the period from 2014 to 2016 the reduction of profitability and revenue indicators has been determined. However, there is some difference in the dynamics and volumes of changes for individual enterprises, due to the features of the market structure, which consists of a relatively small number of enterprises that are interdependent in the market. At the same time, it is obvious that the economic conditions equalized at the end of 2016, which manifests itself in the formation of common trends in terms of profitability and revenues. The formation of the market corridor of these indicators structurizes the situation in the market and aligns the trend of changes in the indicators for results of activity of forestry enterprises. One can state that at the end of 2016 the enterprises were in the same conditions that didn't depend on the size and scale of the activity of each of the enterprises, which is generally positive, since it stimulates competition in the local market segment. The system of economic analysis of economic activity is a special tool of information provision of management decisions. Analytical information is an integral part of the management system, since it defines a set of causal relationships with respect to individual components or economic activity as a whole. It is the dynamism of economic analysis that causes changes in the structure and content of system of its objects at enterprises of different sectors of the national economy. Particularly critical in the context of reforming forestry is the problem of assessing the effectiveness of economic activity of forestry enterprises. The specifics of forestry activity have been researched, the structure of objects of economic analysis has been substantiated and the specific objects of management have been outlined. This allowed to structure the objects of economic analysis of forestry activity in groups: objects that make up forestry activity - specific sectoral business processes; objects that provide forestry activity in general and its separate business processes - the property of the forest enterprises and its sources of formation. It was substantiated that the specific objects of the economic analysis of forestry activity are the cost of forestry, rent payment for the use of forest resources, business processes of environmental significance