Evaluation of wood forest resources

Authors

  • Тетяна Миколаївна Сторожук University of the State Fiscal Service of Ukraine, Universytetska st., 31, с. Irpin, Kyiv region, 08201, Ukraine https://orcid.org/0000-0003-2260-1301
  • Наталія Сергіївна Дружинська University of the State Fiscal Service of Ukraine, Universytetska st., 31, с. Irpin, Kyiv region, 08201, https://orcid.org/0000-0002-9787-0488

DOI:

https://doi.org/10.15587/2312-8372.2016.87114

Keywords:

forest resources, evaluation methods, evaluation facilities, evaluation

Abstract

In the current economic conditions economic evaluation of forest resources takes on new importance, which requires determining the value of assets that owned or constant use of forestry enterprises during the reporting period. Formation of accounting information on the cost of forest resources will provide an opportunity to analyze the benefits of the use of forest resources and their participation in the formation of national wealth. Research of scientific papers suggests that most scientists prove the necessity and possibility of continuous evaluation of all types of forest resources. As the forest is a difficult subject for evaluation, therefore, to represent them in the accounting system and financial reporting, we offer the following facilities to carry out accounting of forests, namely land for forestry purposes; wood forest resources (for production stages); forest products, which comes as a result of felling of trees or collecting non-wood forest resources. Forest resource evaluation can be made by enterprise independently based on international and national accounting standards, and can be conducted by independent certified expert appraisers.

Author Biographies

Тетяна Миколаївна Сторожук, University of the State Fiscal Service of Ukraine, Universytetska st., 31, с. Irpin, Kyiv region, 08201

Candidate of Economics, Associate Professor

Department of Accounting 

Наталія Сергіївна Дружинська, University of the State Fiscal Service of Ukraine, Universytetska st., 31, с. Irpin, Kyiv region, 08201

Senior Lecturer

Department of Accounting 

References

  1. Borovskih, B. A. (1979). Planirovanie prirodopol'zovaniia: voprosy metodologii. Moscow: Ekonomika, 168.
  2. Vasil'ev, P. V. (1963). Ekonomika ispol'zovaniia i vosproizvodstva lesnyh resursov. Moscow: Izdatel'stvo Akademii nauk SSSR, 483.
  3. Lobovikov, T. S. (1968). Les kak ekonomicheskoe iavlenie. Materialy mezhvuzovskoi lesoekonomicheskoi konferentsii «Voprosy ekonomiki lesnogo hoziaistva». Voronezh: Voronezh Forestry Institute, 126–140.
  4. Voronin, I. V. (1976). Ekonomika lesohoziaistvennyh predpriiatii. Moscow: Lesnaia promyshlennost', 88.
  5. Kislova, T. A. (1988). Ekonomicheskie kategorii v lesnom hoziaistve. Lviv: Vishcha shkola, 165.
  6. Trubnikov, M. M. (1968). Ekonomicheskaia spelost' lesa i ee hoziaistvennoe znachenie. Materialy mezhvuzovskoi lesoekonomicheskoi konferentsii «Voprosy ekonomiki lesnogo hoziaistva». Voronezh: Voronezh Forestry Institute, 44–55.
  7. Turkevich, I. V. (1977). Kadastrovaia otsenka lesov. Moscow: Lesnaia promyshlennost', 168.
  8. Kostiukovich, F. T. (1960). Voprosy ekonomiki i planirovaniia lesohoziaistvennogo proizvodstva. Minsk: Gosudarstvennoe izdatel'stvo BSSR, 205.
  9. Ponomarenko, T. I., Savchuk, V. K. (2010). Upravlinnia vidtvorenniam lisovykh biolohichnykh aktyviv: oblikovo-analitychne zabezpechennia. Kyiv: Ahrar Media Hrup, 218.
  10. Petrov, V. N. (1996). Otsenka lesa kak obiekta investitsii. Lesnoe hoziaistvo, 2, 19–20.
  11. Syniakevych, I. M. (1996). Ekonomika haluzei lisovoho kompleksu. Lviv: Svit, 184.
  12. Zahalna kharakterystyka lisiv Ukrainy. (01.04.2016). Official website of the State Agency of forest resources of Ukraine. Available: http://dklg.kmu.gov.ua/forest/control/uk/publish/article?art_id=62921
  13. Pinchuk, N. M. (2005). Ekonomichna otsinka pryrodnykh resursiv. Finansy Ukrainy, 5, 20–28.
  14. Korobievskii, L. A. (1968). K voprosu o stoimostnoi otsenke lesnyh nasazhdenii. Materialy mezhvuzovskoi lesoekonomicheskoi konferentsii «Voprosy ekonomiki lesnogo hoziaistva». Voronezh: Voronezh Forestry Institute, 206–213.
  15. Turkevich, I. V. (1968). O produktsii lesnogo hoziaistva, metodah ee planirovaniia i ucheta. Materialy mezhvuzovskoi lesoekonomicheskoi konferentsii «Voprosy ekonomiki lesnogo hoziaistva». Voronezh: Voronezh Forestry Institute, 169–174.
  16. Gofman, K. G. (1977). Ekonomicheskaia otsenka prirodnyh resursov v usloviiah sotsialisticheskoi ekonomiki. Voprosy teorii i metodologii. Moscow: Nauka, 237.
  17. Kozhuhov, N. I. (1988). Ekonomika vosproizvodstva lesnyh resursov. Moscow: Lesnaia promyshlennost', 264.
  18. Cheremushkin, S. D. (1963). Teoriia i praktika ekonomicheskoi otsenki zemli resursov. Moscow: Sotsekgiz, 279.
  19. Fedorenko, N. (1968). Ob ekonomicheskoi otsenke prirodnyh resursov. Voprosy ekonomiki, 3, 94–103.
  20. Varankin, V. V. (1974). Metodologicheskie voprosy regional'noi otsenki prirodnyh resursov (na primere lesosyr'evyh resursov). Moscow: Nauka, 239.
  21. Nisslein, E. (1993). Vladenie zemlei i prava sobstvennosti v usloviiah rynochnoi ekonomiki. Doklady mezhdunarodnoi konferentsii IYuFRO. Lesnoe hoziaistvo, 2, 26–27.

Downloads

Published

2016-11-24

How to Cite

Сторожук, Т. М., & Дружинська, Н. С. (2016). Evaluation of wood forest resources. Technology Audit and Production Reserves, 6(4(32), 10–14. https://doi.org/10.15587/2312-8372.2016.87114

Issue

Vol. 6 No. 4(32) (2016): Economics and management of enterprise

Section

Economics and Enterprise Management: Original Research

License

Copyright (c) 2016 Tetyana Storozhuk, Nataliya Druzhynska

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The consolidation and conditions for the transfer of copyright (identification of authorship) is carried out in the License Agreement. In particular, the authors reserve the right to the authorship of their manuscript and transfer the first publication of this work to the journal under the terms of the Creative Commons CC BY license. At the same time, they have the right to conclude on their own additional agreements concerning the non-exclusive distribution of the work in the form in which it was published by this journal, but provided that the link to the first publication of the article in this journal is preserved.