FEATURES OF ACCOUNTING OF BIOLOGICAL ASSETS AND PRODUCTS IN FOREST ENTERPRISES
Journal Title: Молодий вчений - Year 2017, Vol 8, Issue 48
Abstract
The peculiarities of activity of forest enterprises that influence the organization and methodology of forest biological assets and forest products are disclosed, their classification is considered, the concept of forest products has been substantiated and types of forest enterprises' enterprises are considered. The problem issues related to the clarification of the conceptual apparatus, the improvement of the methodology of accounting for forest products and the internal control of its use for the purpose of organizing a sectoral accounting system for forest biological assets and forest products have been investigated.
Authors and Affiliations
L. A. Sulimenko, A. V. Kiyan, S. A. Viter
Keywords
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