e-ISSN 2518-1181
DOI 10.33146/2518-1181
Online Media ID R40-06293
← Back Published: 30.09.2026

Accounting for Forest Resources in Forestry Enterprises: Organizational and Methodological Problems and Directions for Their Resolution

Authors

Tetyana Storozhuk State Tax Unіversіty, Irpin, Ukraine ORCID 0000-0003-2260-1301
Nataliia Druzhynska State Tax Unіversіty, Irpin, Ukraine ORCID 0000-0002-9787-0488

DOI:

https://doi.org/10.33146/2518-1181-2026-3(113)-102-116

Abstract

The diversity of forest resources, differences in the legal bases for their use, and methods of involvement in economic turnover complicate the accounting of such assets. The article aims to systematize organizational and methodological problems of accounting for forest resources in forestry enterprises, as well as to substantiate the directions of their solution based on a differentiated approach to the accounting of economic transactions, taking into account the legal bases, methods of involving resources in economic turnover, and the economic content of transactions. The research methodology includes analysis and synthesis, systematization, comparison, and structural and logical modeling. The study’s information base was formed by analyzing regulatory acts, industry methodological recommendations, and scientific publications. Their content analysis allowed the authors to determine and systematize accounting objects, recognition criteria, assessment methods, cost composition, and the procedures for carrying out accounting. The results of the study indicate the need to distinguish among legal, industry-specific, accounting, and tax categories and to apply standards in accordance with the economic content of transactions. The article systematizes the problems of documentation, allocation of responsibility, inventory, and internal control. It provides directions for improving the calculation of wood and non-wood products, the distribution of general production costs, and the accounting of related products, waste, and technological losses. The differentiated approach proposed in the article provides for a consistent definition of the characteristics of the resource, the legal grounds and the content of the operation, the selection of the appropriate accounting solution, and the formation of information for accounting, tax, statistical, and management needs. Its implementation is based on the accounting policy specification within the current regulatory framework, without introducing additional mandatory accounts or documents. Forestry enterprises can use the results of this study to improve accounting policy, internal regulations, and analytical accounting, thereby increasing the reliability, comparability, and information value of accounting data for management.

Keywords

accounting, forest resources, forestry enterprises, accounting issues, documentation, accounting and information support
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