Issue №: 3 (69)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
FEATURES OF THE ACCOUNTING OF FIREWOOD IN FORESTRY ENTERPRISES
BARANENKO Yuliia – Postgraduate Student of the Second Year of Study of the Department of Analysis and Audit, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: yuliaagrolis@gmail.com).
As a result of the enemy attacks on the energy infrastructure in Ukraine, significant problems with electricity supply arose, which negatively affected the life of the population and business management. Ensuring uninterrupted power supply and access to the Internet is especially important for the enterprises. In these conditions, the issue of providing the population and business with firewood, the accounting of which at forestry enterprises needs significant attention and improvement, becomes particularly relevant.
The article considers the peculiarities of the accounting display of firewood at forestry enterprises. It was determined that currently the harvest of firewood prevails over the harvest of business wood, which negatively affects the profitability and earning power of forestry enterprises. Particular attention is paid to the classification of firewood according to its purpose, the types of firewood that are harvested and its calorific value, according to the homogeneity of the species, and it is also proposed to classify firewood for accounting purposes according to the raw material from which it was obtained. The structure of wood in terms of technical suitability in Ukraine and Vinnytsia region was studied and it was concluded that in Ukraine, about 50%, and in Vinnytsia region – more than 60% is firewood. Today, trade in firewood is carried out through commodity exchanges, therefore the price indices for firewood for industrial and non-industrial use in Ukraine were analyzed. A scheme for synthetic and analytical accounting of firewood at forestry enterprises has been developed. The structure of account 20 «Production stocks» is proposed, taking into account the specifics of the activity of forestry enterprises. The currently existing problems of accounting for firewood at forestry enterprises are singled out, as well as possible ways to solve them are proposed.
1. Sulimenko, L.A., Kyian, S.A., & Viter, A.V. Osoblyvosti obliku biolohichnykh aktyviv ta produktsii na pidpryiemstvakh lisovoho hospodarstva [Peculiarities of accounting for biological assets and products at forestry enterprises]. molodyvcheny.in.ua. Retrieved from: http://molodyvcheny.in.ua/files/journal/2017/ 8/103.pdf [in Ukrainian].
2. Ostapchuk, S., Drymanova, L., & Baranenko, Yu. (2023). Elektronnyi oblik derevnoi produktsii lisovoho hospodarstva v Ukraini: problemy ta shliakhy udoskonalennia [Electronic accounting of wood products of forestry in Ukraine: problems and ways of improvement]. Oblik i finansy – Accounting and finance, 4, 26–38. DOI: 10.33146/2307-9878-2023-4(102)-26-38 [in Ukrainian].
3. Zamula, I.V., & Shavurska, O.V. (2014). Bukhhalterskyi oblik operatsii z lisokorystuvannia [Accounting of operations on forest use]. Naukovyi visnyk Uzhhorodskoho universytetu. Seriia «Ekonomika» – Scientific Bulletin of Uzhhorod University. «Economy» series, 2 (43), 179–184 [in Ukrainian].
4. Zdyrko, N.H., & Drymanova, L.M. (2022). Klasyfikatsiia ta otsinka produktsii lisivnytstva dlia potreb bukhhalterskoho obliku [Classification and assessment of forestry products for accounting purposes]. Investytsii: praktyka ta dosvid – Investments: practice and experience, 11-12, 26–31 [in Ukrainian].
5. Ishchenko, Ya.P., Surzhykov, M.A., & Filipova, O.V. (2024). Produktsiia lisohospodarskykh pidpryiemstv yak obiekt bukhhalterskоho obliku [Production of forestry enterprises as an object of accounting]. Efektyvna ekonomika – Efficient economy, 8. DOI: http://doi.org/10.32702/2307-2105.2024.8.86 Retrieved from: https://nayka.com.ua/index.php/ee/article/view/ 4498/4533 [in Ukrainian].
6. Mulyk, T.O., Zabrodskyi, I.T., & Doniuk, A.Yu. (2024). Oblik produktsii lisohospodarskykh pidpryiemstv: vyklyky ta perspektyvy rozvytku [Production accounting of forestry enterprises: challenges and prospects for development]. Ahrosvit – Agroworld, 16, 134–143. DOI: 10.32702/2306-6792.2024.16.134 [in Ukrainian].
7. Polova, O.L., & Tomashuk, I.V. (2024). Oblik vyrobnytstva i realizatsii produktsii lisivnytstva [Accounting for the production and sale of forestry products]. Ekonomika ta suspilstvo – Economy and society, 64. DOI: https://doi.org/10.32782/2524-0072/2024-64-64 Retrieved from: https://economyandsociety.in.ua/index.php/journal/article/view/4259/4227 [in Ukrainian].
8. Bohomaz, M.V., & Lobchenko, H.O. (2024). Rehuliuvannia rynku derevyny (lantsiuha postachannia) ta systema yoho monitorynhu v Ukraini [Regulation of the wood market (supply chain) and its monitoring system in Ukraine]. Kyiv: WWF-Ukraina. wwfeu.awsassets.panda.org. Retrieved from: https://wwfeu.awsassets.panda.org/downloads/wwf-ukraine_regulation-of-the-wood-market_1_1_1_1.pdf [in Ukrainian].
9. Derzhavna sluzhba statystyky Ukrainy [State Statistics Service of Ukraine]. ukrstat.gov.ua. Retrieved from: https://www.ukrstat.gov.ua/ [in Ukrainian].
10. Ukraina pereishla na novi natsionalni standarty yakosti derevyny, harmonizovani z yevropeiskymy [Ukraine switched to new national wood quality standards harmonized with European ones]. forest.gov.ua. Retrieved from: https://forest.gov.ua/pres-sluzhba/novini/ukrayina-perejshla-na-novi-nacionalni-standarti-yakosti-derevini-garmonizovani-z-yevropejskimi [in Ukrainian].
11. TUU-00994207-005:2018 «Droviana derevyna. Klasyfikatsiia, oblik, tekhnichni vymohy» [TUU-00994207-005:2018 «Firewood. Classification, accounting, technical requirements»]. mdoffice.com.ua. Retrieved from: https://www.mdoffice.com.ua/pdf/tehnichni_umovi_1908021524.pdf [in Ukrainian].
12. Poriadok spetsialnoho vykorystannia lisovykh resursiv: Postanova Kabinetu Ministriv Ukrainy № 761 [Procedure for the special use of forest resources: Decree of the Cabinet of Ministers of Ukraine № 761]. (2007, May 23). kmu.gov.ua. Retrieved from: https://www.kmu.gov.ua/npas/80133470 [in Ukrainian].
13. Derzhavne pidpryiemstvo «Lisohospodarskyi innovatsiino-analitychnyi tsentr» [State enterprise «Forestry Innovation and Analytical Center»]. stat.ukrforest.com. Retrieved from: https://stat.ukrforest.com/ [in Ukrainian].
14. Lisomaterialy kruhli ta pyliani. Metody obmiriuvannia ta vyznachennia obiemiv. Chastyna 2. Lisomaterialy kruhli [Round and sawn timber. Methods of measuring and determining volumes. Part 2. Round lumber]. online.budstandart.com. Retrieved from: http://online.budstandart.com/ua/catalog/doc-page?id_doc=79665 [in Ukrainian].
15. Richnyi zvit Ukrainskoi enerhetychnoi birzhi za 2022 rik. Neobroblena derevyna [Annual report of the Ukrainian Energy Exchange for 2022. Raw wood]. ueex.com.ua. Retrieved from: https://www.ueex.com.ua/files/wood_yearly_report2022.pdf [in Ukrainian].
16. Bohomaz, M.V., & Epik, O.V. (Eds.). (2024). Analiz rynku lisovoi ta derevnoi biomasy v Ukraini [Analysis of the forest and wood biomass market in Ukraine]. wwfeu.awsassets.panda.org. Retrieved from: https://wwfeu.awsassets.panda.org/downloads/------_-----_--------_--_---------_-------_-_----------2-_1.pdf [in Ukrainian].
17. Lisovyi kodeks Ukrainy: Zakon Ukrainy № 3852-XII [Forest Code of Ukraine: Law of Ukraine № 3852-XII]. (1994, January 21). zakon.rada.gov.ua. Retrieved from: https://zakon.rada.gov.ua/laws/show/3852-12#Text [in Ukrainian].
18. Mykhailiv, O.B., Chornobrov, O.Yu., Musiienko, S.I., & Hrynyk, Ye.O. (2023). Naikrashchi praktyky menedzhmentu mertvoi derevyny: analitychna dovidka [The best practices of dead wood management: analytical reference]. wwfeu.awsassets.panda.org. Retrieved from: https://wwfeu.awsassets.panda.org/downloads/wwf_ua_best_practices_for_deadwood_management.pdf [in Ukrainian].
19. DrovaYe: vebsait [Firewood: website]. drovae.gov.ua. Retrieved from: https://drovae.gov.ua/ [in Ukrainian].
20. Poliakova, L., & Abruscato, S. (2023). Supporting the recovery and sustainable management of Ukrainian forests and it forest sector. Forest Europe, Bonn, foresteurope.org. Retrieved from: https://foresteurope.org/wp-content/uploads/2023/07/UA-Supporting-the-recovery-and-sustainable-management-of-Ukrainian-forests-and-Ukraines-forest-sector.pdf [in English].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 450 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
