Issues of Theoretical and Methodological Principles of Accounting of Environmental Costs with the Influence of Branch Peculiarities of Forestry Enterprises

Maryna Tanasiieva ()
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Maryna Tanasiieva: Yuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine

Oblik i finansi, 2017, issue 1, 93-102

Abstract: The article is devoted to determining the impact of major technological and organizational features of forestry activity on building cost accounting system. It is revealed that volumes of logging and woodworking affect volumes and direction of environmental measures. Significance and place of environmental cost are substantiated in accounting system of forestry. Scheme of forests growing technology and implementation of forest products are revealed according to the main activities of forestry enterprises. An impact of organizational and technological features of forestry production on a construction of accounting system has been evaluated. It is determined that technological features of the core activities of forestry have the greatest impact on expenses accounting, including the completeness of the technological process, high complexity and material consumption, the presence of the principal, accompanying products and waste. Information obtained in the result of logging and accounting processes of their greening, will substantiate composition and amount of environmental measures and the costs of their implementation.

Keywords: forestry; organizational features; technological features; timber harvesting; woodworking; environmental costs; nature protection measures (search for similar items in EconPapers)
JEL-codes: Q23 (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (2)

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