Bìznes Inform (Dec 2020)
The Role of Accounting in the Termination of Illegal Felling of Forests
Abstract
The article is aimed at researching the impact of a properly organized accounting system in forestry enterprises in the termination of illegal felling of forests. The development trends together with the status of accounting support of forestry enterprises affecting the volume of illegal felling are analyzed. On the basis of the study of tax legislation and statistical data on the volume of felling by types and systems, as well as the amount of revenues from rent for special use of forest resources, the need to abolish the norms for reducing rent on selective felling, as well as felling on the formation and sanitation of forests is substantiated. The problem of the accounting-methodological nature, which contributes to illegal felling, – the non-display in the accounting and financial statements of biological assets of the forest is determined. This is a fundamental problem of accounting in the forestry industry, which does not allow to ensure proper control over the preservation and reproduction of forest resources, to form the real value of the forest, the self-cost of manufactured products and to reliably evaluate the work of the industry as a whole. The need for further implementation of electronic timber accounting and its maximum combination with the accounting system of forestry enterprises is substantiated. International experience in the use of modern technologies in the organization and accounting of forestry activities is studied. As a result, it is proposed to implement in Ukraine the following: inventory and value assessment of forests, including laser scanning; creation of digital maps of forests; formation and use of DNA databases of wood, etc. The carried out research concluded that there are legal, organizational, methodological and technical factors that relate to accounting and prevent illegal felling of forests.
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