ЕКОНОМІЧНИЙ АНАЛІЗ ЕФЕКТИВНОСТІ ВИКОРИСТАННЯ ЛІСОВИХ РЕСУРСІВ

Abstract

In the course of the research it was determined that the main task of the activity of forestry enterprises is to establish an effective system of forest resources management in a certain territory. In this regard, there was a need to develop a mechanism for analytical evaluation of logging efficiency. The purpose of the article is to consider the economic analysis of the efficiency of use of forest resources. It is established that the main areas of economic analysis of forest resource efficiency by state forestry enterprises are: economic efficiency and environmental efficiency. The main objects that characterize the economic performance of forestry businesses are revenue and financial results. According to these objects, it is necessary to use analytical procedures that characterize the order of their receipt and attract resources for this purpose. The method of economic analysis of economic efficiency of activity of forestry enterprises was tested in the study. The study of the characteristics of analytical indicators for the assessment of the financial condition of the forestry enterprise was carried out. The characteristic of analytical indicators on the estimation of capital investments is considered. In the course of the research it was found that the mentioned information support allows to evaluate both the dynamics indicators and the structure indicators regarding the operations of profit sharing of the forestry enterprise. It is determined that from the point of view of efficiency it is more expedient to use the indicators of profitability, in particular the profitability of using forest resources from the position of the state as the owner. The structure of the analytical report on the environmental performance of forest management was proposed, in terms of indicators of the financial condition of forestry enterprises: revenues, financial results, total cost; volume of logging in natural meters; the results of the coefficient analysis of environmental performance of the forestry enterprise.