Theoretical preconditions for the development of accounting in forestry enterprises on the challenges of sustainable development

Abstract

Purpose. The purpose of the article is the formation of theoretical principles of accounting in forestry enterprises on the challenges of the concept of sustainable development, in terms of defining the directions of improving the information support system of rational forestry for the purpose of preservation, reproduction and use of forest resources at the micro and macro levels of the economy. Results. Based on the results of the study, it is established that to ensure the functioning of domestic forestry enterprises on the principles of sustainable development, a necessary condition is to take into account economic, environmental and social goals in management. For this purpose, the directions of economic operations on forest use (harvesting and processing of forest products, reproduction of forest resources) are identified, which can be used as a basis for clarifying the composition of accounting objects specific to forest enterprises for further development of their organizational and methodological support. It is proved that forest resources and losses caused to the environment due to irrational forest use should be reflected in accounting, which will allow forming information support for forest resources management at the microeconomic level. Scientific novelty. The lack of a developed management mechanism that would ensure the conservation, reproduction and rational use of forest resources leads to the loss of national wealth. The evolution of the modern world market economy necessitates the interaction of society and nature, which is based on the postulates of the theory of sustainable development. For forestry, it is the observance of the balance of economic interests of the subjects of forest relations and the protection of forest resources. The above necessitated the delineation of areas for improving the information system of rational forest use in order to preserve, reproduce and use forest resources at the micro and macro levels of the economy. Practical value. The main results of the study can be used: at the microeconomic level (forestry enterprises) – to develop a management mechanism that would ensure the conservation, reproduction and rational use of forest resources; improvement of the system of information support of rational forest use in terms of development of organizational and methodological support of accounting of objects specific to forestry; at the macroeconomic level – to prevent the loss of a component of the country’s national wealth – forest resources; control over the availability and condition of forest resources, which is a component of economic security of the state.