METHOD OF PHASE-BY-PHASE CALCULATION OF LOGGING PRODUCTS COST

Abstract

Introduction. The current economic reality of logging in the Russian Federation requires changes to the accounting tools that can lead to the creation of a qualitatively new information system that ensures the reliability of assessment and informed decision-making by all interested users. The purpose of the study is to develop a method of phase-by-phase calculation of the cost of logging products that complies with current legislation and meets the needs of modern users. Methodology. The achievement of the results of the work was due to the use of such methods of scientific cognition as grouping and comparison, analysis and synthesis, generalization and systematization, induction and deduction, logical and structural analysis of theoretical and practical material. Results. A new information model has been developed, with the help of which reliable information is presented to internal and external users for decision-making and drawing conclusions, reflecting the interaction of all resources involved in the logging business. At the same time, a special role of natural capital is highlighted, the specifics of mining activities and technological features of logging production are taken into account. Conclusions. The practical use of the proposed methodology for calculating the cost of each phase of logging operations will eliminate the information discrepancy between the accounting data generated by accounting and the requests of external and internal users arising in modern economic conditions.