Melnik I. Analytical support of the management for forestry enterprises

Based on the research, the problem of natural capital is outlined in the context of the interpretation of this concept in the scientific literature. For the purposes of improving the system of accounting and analytical support of economic operations of an enterprise it is proposed to understand natural capital as a set of restorative and non-recoverable natural resources (assets) and services for their conservation, restoration and rational use, implemented by business entities or within the assimilation potential of natural resources. It is necessary to supplement the provisions of regulatory documents with the concept of "ecological benefits", which are defined as the benefits that an enterprise receives in the form of conservation, restoration and rational use of natural resource potential, as well as possible potential benefits associated with the use of natural assets in the future. This made it possible to integrate natural capital into decision-making process of the enterprise by taking into account the influence of the external environment and the risks of business entities based on the justification of the functioning of the management system of the enterprise in the conditions of using natural capital for directions (organizational structure, production process, strategic planning, accounting and analytical system).