Abstract
The article considers a theoretical framework of an enterprise’s cost classification, states several types of product calculations, defines possible variants of determining a prime cost of harvesting 1m3 of timber in the environment of the Republic of Mari El, emphasizes some regional specific features of pricing for wood resources.
Highlights
Economic and legislative transformations in Russia make a direct impact on the context of forestry functioning and the pricing policy of forestry products.In present-day conditions, lease of forest lands has become the main form of forest use
Many lease holders calculate their expenses on the base of an actual value and distribute it on the final product with reference to profit
If timber harvesting is significant, this method will increase the probability of a harvester's operating at a loss
Summary
Economic and legislative transformations in Russia make a direct impact on the context of forestry functioning and the pricing policy of forestry products.In present-day conditions, lease of forest lands has become the main form of forest use. Many lease holders calculate their expenses on the base of an actual value and distribute it on the final product with reference to profit. This method does not give any information on distribution of expenses with regard to timber species and assortment. This method may be used in case of small scale harvesting. An operating income mainly depends on the method of cost assignment to final products. It forms the rationale of the research
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