Druzhinska N. Forest resources accounting.

The dissertation is directed to theoretical and methodological substantiation and development of practical recommendations for improvement of accounting and information support of forestry enterprises activity for more effective use of forest resources and development of scientifically substantiated system of management of economic activity of forest enterprises taking into account requirements of world economy and regularities of non-extinguishing nature management. Based on the research conducted, the relevance of woody forest resources to the conditions for recognition of assets was substantiated, and proposals for their evaluation as a prerequisite of reflection in the accounting system were developed. The assessment of the current practice of recording the costs of production of forestry enterprises proves that the requirements of the normative documents of the specifics of forestry production are not met. In order to develop a scientifically grounded scheme for managing the economic activity of forest enterprises, taking into account the requirements of the world economy and the patterns of non-extinguishing nature management, suggestions are made regarding the improvement of accounting of forest resources and forestry products.