METHODOLOGICAL PROVISIONS OF THE COST-RENTAL ASSESSMENT OF FORESTRY PRODUCTION

UDC 630.61

  • Neverov Aleksandr Vasil’yevich − DSc (Economics), Professor, Professor, 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 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

Key words: forestry costs, forest rent, differential rent, cost-rent relations, methodological tools.

For citation: Neverov A. V., Borovskaya M. E. Methodological provisions of the cost-rental assessment of forestry production. Proceedings of BSTU, issue 5, Economics and Management, 2022, no. 1 (256). pp. 125–131 (In Russian). DOI: https://doi.org/10.52065/2520-6877-2022-256-1-125-131.

Abstract

Currently, the forestry of Belarus is in search of the most effective organizational and legal forms and mechanisms for financing its multifaceted activities. An experiment is being prepared to transform forestry institutions into state-owned enterprises, changing the legal status of the forestry and its economic mechanism of functioning. Under these conditions, one of the main directions is to strengthen the economy of forestry production, the nature of which is expressed by rental income and the costs associated with its formation and implementation.

The presented article discusses the composition of methodological tools for assessing the development of cost-rent relations, focuses on the need to establish the relationship between the main structural elements of environmental and economic relations of integrated forestry.

On the example of Krupsk forestry, the results of approbation of the proposed system of indicators for the analysis and assessment of the state of rent relations as the basis for financing forestry production are presented.

The assessment includes: the costs of forestry production, the weighted average rate of 1 m3 of impersonal wood, the estimated value of forest rent, the profit and profitability of timber sales, the amount of budgetary allocations, the ratio of the actual and standard size of forest use.

The assessment carried out testifies to the absence of a purposeful system for regulating rent relations in conjunction with the system of financing forestry production and further commercialization of the economic activities of forestry enterprises. It is necessary to pay special attention to this during the experiment.

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