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Ensuring the Relevance of Accounting Information in Forestry Enterprises

Author

Listed:
  • Tetyana Kovbasa

    (National University of Life and Environmental Sciences of Ukraine, Kyiv, Ukraine)

Abstract

Achieving production activity aims of forestry enterprises involves performing management actions, to assess the feasibility of which the subject of management will need relevant accounting information. The article is devoted to the substantiation of the need to improve the relevance of accounting information as a product of bookkeeping system of forestry enterprises. The analysis of scientific approaches is conducted to determine substantive content of a term 'relevance of accounting information'. The main requirements of information are revealed in management and analytical environment system. It is revealed that relevance of accounting information of forestry enterprises should be understood as adequacy and capacity of data to meet management requirements in making management and investment decisions with the aim of achieving certain production aims. Information sources are systematized that increase the relevance level of accounting information as a product of bookkeeping system of forestry enterprises.

Suggested Citation

  • Tetyana Kovbasa, 2017. "Ensuring the Relevance of Accounting Information in Forestry Enterprises," Oblik i finansi, Institute of Accounting and Finance, issue 1, pages 41-47, March.
    • Handle: RePEc:iaf:journl:y:2017:i:1:p:41-47
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    File URL: http://www.afj.org.ua/pdf/447-zabezpechennya-relevantnosti-oblikovoi-informacii-na-pidpriemstvah-lisovogo-gospodarstva.pdf
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    File URL: http://www.afj.org.ua/en/article/447/
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    More about this item

    Keywords

    forestry enterprises; relevance; accounting information; accounting and analytical system; information sources;
    All these keywords.

    JEL classification:

    • Q23 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Renewable Resources and Conservation - - - Forestry
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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