Economic analysis of business processes of forestry enterprises
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 39, Issue 1
Abstract
The article analyzes the research of scientists who devoted their works to the analysis of forestry activities. Two main forms of statistical reporting, which record the information on the performance indicators of forest enterprises, are investigated. The directions of conducting of the analysis of efficiency of forestry enterprises activity are determined, they will allow to comprehend as much as possible all aspects of activity of the forestry enterprise, which will provide completeness of the information support for the estimation of efficiency of activity. A number of analytical indicators grouped in the following areas: performance harvesting of forest products, forest growth rates, indicators of forest management costs, performance security measures. Generalized information on the procedure for calculating the coefficients and the desired dynamics of the values of indicators. The approbation of the developed method of analysis of activity of the forestry enterprise was tested, the value of the developed coefficients for the state enterprise «Korostyshivske LH» during 2015 was calculated.
Authors and Affiliations
A. M. Lysychko
Systematization of falsification risk factors in financial statements: accounting aspect
The presence of false information in the financial statements significantly undermines the confidence of investors and creditors of a company. This necessitates finding and identifying risk factors for falsifying financi...
Ecological marketing as instrument of steady development providing
Anthropogenic influence upon environment and its results cause ecological disbalance of a natural system, destroy of biological connection between a human being and nature. That’s why it’s necessary to protect environmen...
Accounting of allocation of production enterprises’ overhead costs
Taking into account the complexity of engineering technological cycles, the use of traditional approaches to the allocation of overhead costs at the researching enterprises is inexpedient and inefficient. The authors fin...
Origin of «institutional structure of economy» concept in biological and dualistic sociology of the nineteenth century
The paper outlines the importance of studying the history of the concept of «institutional structure of economy» and its importance for transforming the institutional environment of the economic system of modern Ukraine....
Organization of accounting for factoring companies: risk-oriented approach
To solve the problem of rational organization of accounting factoring activity the current research identifies the types of factoring operations typical for the accounting system of factoring company, and their place in...