METHODOLOGICAL APPROACHES TO THE ANALYSIS OF FORESTRY ACTIVITIES

Abstract

In the context of the commercialization of integrated forestry in the Republic of Belarus, when the issues of obtaining economic benefits from economic activities come to the fore, the analysis of forestry production, as the main part of integrated forestry, is especially relevant. In the pursuit of achieving high financial results, it is necessary not to forget about the environmental component of economic activity, which once again emphasizes the relevance of the functioning of the system of environmentally-oriented management accounting proposed by the author earlier. The article examines methodological approaches to the analysis of forestry activities, offers cost indicators of complex forestry proposed for the analysis of forestry activities and forestry costs taking into account their features, as well as factors influencing the content and structure of forestry production costs and the amount of forestry revenues, such as revenue from the sale of timber, specific tax value, the price of timber according to the price lists of selling prices, stock quotes for timber, forestry production costs for various types of felling. The use of these proposals will allow determining the directions for regulating rent relations in forestry.