ECOLOGICAL AND ECONOMIC CONCEPT OF FORESTRY PRODUCTION COSTS MANAGEMENT

UDC 502.5

  • Neverov Alexander Vasilievich – DSe (Economics), Professor, Professor of the Department of Management, Business Technologies and Sustainable Development. Belarusian State Technological University (13a, Sverdlova str., 220006, Minsk, Republic of Belarus). E-mail: neverov@belstu.by

  • Borovskaya Marina Evgenievna – Senior Lecturer, the Department of Enterprise Economics and Management. Belarusian State Technological University (13a, Sverdlova str., 220006, Minsk, Republic of Belarus). E-mail: borovskaya.me@belstu.by

DOI: https://doi.org/10.52065/2520-6877-2021-244-1-83-91

Key words: integrated forestry, forestry costs, management, management accounting, financing, rental nature, eco-services.

For citation: Neverov A.V., Borovskaya M. E. Ecological and economic concept of forestry production costs management. Proceedings of BSTU, issue 5, Economics and Management, 2021, no. 1 (244), pp. 83–91. DOI: https://doi.org/10.52065/2520-6877-2021-244-1-83-91.

Abstract

In modern conditions of integrated forestry, there is an increasing need to improve the efficiency of forest management, to form a sustainable economic system of forestry, in which financing the costs of forestry production is made an absolute priority and has an appropriate institutional basis for its development and improvement. Since the leshoz, as a business entity, carries out commercial and noncommercial activities, it is advisable to equate profitable logging for non-main use (based on the identity of interests) with logging for main use and carry out accounting within the framework of the industrial activity of the organization. In general, the costs of forestry production (production and non-production costs), by their nature, can be attributed to environmental costs, and therefore part of the costs associated with forestry operations are commercial in nature.

It is emphasized that, proceeding from the interests of classical forestry, the profitability of forestry should ideally ensure the excess of the tax value over forest management costs.

The article substantiates the feasibility of strengthening the system of accounting and assessment of forest capital and costs associated with its reproduction, the allocation of commercial costs and the organization of their independent accounting.

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References

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15.03.2021