MANAGEMENT ACCOUNTING AS AN ELEMENT OF THE MANAGEMENT SYSTEM COSTS OF FORESTRY PRODUCTION

UDC 502.5

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

DOI: https://doi.org/10.52065/2520-6877-2021-250-2-127-133

Key words: integrated forestry, forestry costs, forest products, management, management accounting, financing.

For citation: Borovskaya M. E. Management accounting as an element of the management system costs of forestry production. Proceedings of BSTU, issue 5, Economics and Management, 2021, no. 2 (250), pp. 127–133 (In Russian). DOI: https://doi.org/10.52065/2520-6877-2021-250-2-127-133.

Abstract

Taking into account the need to improve the management of forestry production costs, in the context of restructuring the activities of forestry institutions, commercialization of their activities mainly by giving intermediate felling the status of commercial, it becomes expedient to organize their management accounting system simultaneously in forestry institutions and in state production forestry associations.

In modern conditions of integrated forestry, management accounting, along with the institutionalization of accounting for forestry production costs, the rent and regulatory budgetary financing mechanism is the main element of the forestry production cost management system.

Management accounting information plays an important role in the management system of a forestry institution, provides control over the implementation of estimates of income and expenses, for a reasonable and economical spending of funds in accordance with their intended purpose.

Based on the study of the theory of management accounting and the established practice of conducting analytical accounting in leshozes, it is possible to use an integrated system using an option focused on organizing cost accounting by elements.

The article substantiates the feasibility of organizing a management accounting system for the costs of intermediate felling, timber products obtained from their implementation and environmental costs.

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15.09.2021