CLASSIFICATION OF FOREST RESOURCES PARAMETERS FOR THE ACCOUNTING AND ANALYTICAL PROVISION FORMATION
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 2, Issue 2
Abstract
Introduction. The forest resources value in life of the community is so important that their rational use and restoration, preservation and protection issues will always remain the focus of the Ukrainian people. Therefore a need of improving forest accounting management problem has appeared. This will improve the quality of accounting and analytical information, its processing and storage as a necessary condition for sustainable forest management. Accounting and analytical provision improvement, implemented in system of parameters, assures the efficiency of forest management at various levels of management regarding their condition evaluation, use and reproduction, as well as provides information search access for sustainable forest management. Purpose. The article aimed to reveal structural and functional classification of forest resources parameter in terms of evaluation, use and their reproduction and outline the scheme of accounting information formation for the needs of the forest industry enterprises. Methods. Such common methods of cognition as analysis, comparison, method of grouping, method of mixing, cognitive method, structural and functional method, analytical method, abstract method, methods of specification and analogy have been used in the article. The results. This article deals with formation of the structural and functional classification of forest resources parameters, applied for assessment of the use and reproduction of wood and non-wood forest resources, as well as hunting. These figures reflect the environmental and socio-economic results for normal human life and full coordination of accounting information and analytical provision, management and analysis. Discussion. Further research`s objective is in finding ways for the analytical and accounting provision improvement via rational forest management.
Authors and Affiliations
Anna Makarenko
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