LAND PLOTS AS OBJECTS OF ACCOUNTING AND REPORTING ELEMENTS OF FORESTRY ENTERPRISES

Keywords: accounting objects, forest fund, forest resources, forest, forestry land, land plot of a forest massif, land plot, reporting elements

Abstract

In the conditions of sustainable development and modern economic activity, the problem of preserving the environment and introducing an ecosystem approach into industry policy and improving the system of integrated environmental management is becoming more acute. The implementation of the principles of sustainable forest management, the increase of Ukraine's forest cover and forest resource potential, and the improvement of the efficiency of forestry production require the implementation of modern, scientifically based methods of accounting for land plots and forest resources.

The purpose of the article is to generalize approaches to the definition of the main categories and concepts of land resources of forestry enterprises and to determine possible options for the organization of their accounting.

The authors have researched the terminological apparatus used in regulatory legal acts regarding land plots and substantiated author's vision of its optimization. Taking into account the special multifaceted importance and complex structure of forest components, the expediency of forest research has been proven in various aspects: as an ecological system and as an object of the economy that unites interconnected components, the main of which are land plots and forest resources.

In the conditions of the need to strengthen control over the rational use of natural resources and the assessment of human impact on nature, it is proposed to recognize land plots and forest resources as accounting objects, and the main sources of data to ensure their accounting display are outlined. The process of displaying data on land plots and forest resources in the technical documentation of forestry enterprises was studied, as a result of which information is formed in quantitative and qualitative indicators. Therefore, the authors have developed proposals for the use of technical documentation on forestry activities and materials of continuous forest management as a source of data to ensure the organization of accounting of land and forest resources and their assessment as enterprise assets. Proposals were also made to improve the reporting of forestry enterprises through the introduction of land resource indicators.

Published
2023-03-31
How to Cite
Дружинська, Н. С., & Сторожук, Т. М. (2023). LAND PLOTS AS OBJECTS OF ACCOUNTING AND REPORTING ELEMENTS OF FORESTRY ENTERPRISES. Scientific Notes of Lviv University of Business and Law, (36), 14-22. Retrieved from https://nzlubp.org.ua/index.php/journal/article/view/685
Section
Articles