DOCUMENTATION OF THE ARRIVAL AND MOVEMENT OF FINISHED PRODUCTS IN FORESTRY ENTERPRISES: PROBLEMS AND SOLUTIONS

Abstract

The article explores the shortcomings in the classification of forest resources, which leads to shortcomings in their reflection in accounting. In the author’s previous works, it has been proved that forest resources are economic resources that underlie the creation of tangible and intangible benefits, so they should be the objects of accounting. The forms of technical documentation on forestry activities, which are external documents for accounting reflection of forestry products, as well as the main specialized forms of primary accounting of forestry products, which are internal documentation of enterprises, are analyzed. It has been established that the main attention in the preparation of primary accounting documents at forestry enterprises is given to the reflection of finished products of wood origin (stem wood and other potential products of wood origin (branches, tree greens, bark, etc.)). It has been determined that forest products of non-timber origin (fruits, berries, nuts, mushrooms, medicinal and technical raw materials in forest fruit plantations, plantation forest plantations and cultivated plantations), which are not an object of accounting, are of great importance for domestic forestry enterprises. In this regard, the necessity of accounting for non-timber forest resources is substantiated, which will help increase the profitability of forestry enterprises. To reflect in the accounting of forest products of non-timber origin, a primary document has been developed - the Act for the collection and sorting of non-timber forestry products, in which, in addition to the mandatory details, the type of non-timber forestry products, their total weight and cost, the distribution of volumes of marketable (suitable for sale) and non-commodity products are given. forestry, as well as the waste of these products. The proposed primary document will improve the accounting of non-wood forestry products and facilitate the process of recognition of such products at forestry enterprises, increase their profitability and profitability through the sale of all non-wood products, while the cost of their production is minimal.