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Issues of Theoretical and Methodological Principles of Accounting of Environmental Costs with the Influence of Branch Peculiarities of Forestry Enterprises

Author

Listed:
  • Maryna Tanasiieva

    (Yuriy Fedkovych Chernivtsi National University, Chernivtsi, Ukraine)

Abstract

The article is devoted to determining the impact of major technological and organizational features of forestry activity on building cost accounting system. It is revealed that volumes of logging and woodworking affect volumes and direction of environmental measures. Significance and place of environmental cost are substantiated in accounting system of forestry. Scheme of forests growing technology and implementation of forest products are revealed according to the main activities of forestry enterprises. An impact of organizational and technological features of forestry production on a construction of accounting system has been evaluated. It is determined that technological features of the core activities of forestry have the greatest impact on expenses accounting, including the completeness of the technological process, high complexity and material consumption, the presence of the principal, accompanying products and waste. Information obtained in the result of logging and accounting processes of their greening, will substantiate composition and amount of environmental measures and the costs of their implementation.

Suggested Citation

  • Maryna Tanasiieva, 2017. "Issues of Theoretical and Methodological Principles of Accounting of Environmental Costs with the Influence of Branch Peculiarities of Forestry Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 93-102, March.
    • Handle: RePEc:iaf:journl:y:2017:i:1:p:93-102
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    File URL: http://www.afj.org.ua/pdf/453-problemi-teoretiko-metodologichnih-zasad-obliku-prirodoohoronnih-vitrat-z-urahuvannyam-vplivu-galuzevih-osoblivostey-lisovogo-gospodarstva.pdf
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    Citations

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    Cited by:

    1. Iryna Zhurakovska & Vitaliy Chudovets, 2018. "Accounting for Forestry Enterprise's Activity: State and Perspectives," Oblik i finansi, Institute of Accounting and Finance, issue 2, pages 11-15, June.
    2. Serhii Ostapchuk & Lyudmyla Drymanova & Yulia Baranenko, 2023. "E-Accounting for Wood Products of Forestry in Ukraine: Problems and Ways of Improvement," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 26-38, December.

    More about this item

    Keywords

    forestry; organizational features; technological features; timber harvesting; woodworking; environmental costs; nature protection measures;
    All these keywords.

    JEL classification:

    • Q23 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Forestry

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