IMPROVEMENT OF THE SYSTEM OF ACCOUNTING AND MOVEMENT OF MATERIALS OF FORESTY IN THE MANAGEMENT OF THE ENTERPRISE

Abstract

The development of forestry plays an important role in the development of the region and the state as a whole, because forestry enterprises produce a significant amount of finished products needed by society. Accordingly, the issue of accounting and control of the availability and movement of forest products becomes especially relevant. One of the main tasks of the enterprise management system is to characterize forest products as an object of accounting and control. Accounting should reflect not only data on the amount of forest products and sales revenue, but also the range of products, market segments and demand for products, sales, prices, costs and other necessary indicators. Therefore, all forest enterprises must ensure clear and reliable accounting of finished products, which is a multifaceted method of determining the nature of forest products. Logging is an entrepreneurial activity related to felling trees in the forest, skidding, development of whips for classification, storage and removal of harvested timber from the forest. Accounting processes related to other forest products (harvesting, processing, processing) begin after the preparation of relevant documents that reflect their receipt or disposal. After registration of all economic operations related to the movement of forest products, the relevant primary documents are organized for their construction at storage sites and materially responsible persons at forestry enterprises in the general management system. As a result, a clear justification for accounting for the availability and movement of forest products is needed. The article examines the reflection of business transactions on the receipt and disposal of forest products in the accounts, determines the procedure for documenting the movement of timber, considered and analyzed the system of building electronic timber accounting. The purpose of the article is to substantiate the theoretical and organizational and methodological provisions, as well as to develop practical recommendations for the organization of accounting and control of products of forestry enterprises.