REPORTING OF FORESTRY ENTERPRISES IN THE CONDITIONS OF MANAGEMENT OF THE NATURAL RESOURCE POTENTIAL OF THE INDUSTRY

Abstract

It was determined that forestry enterprises not only meet the needs of society and the economy in wood and other valuable products, but also preserve and improve the protective properties of forests, increase their quality and productivity, protect, protect, multiply and grow new forests. It was found that one of the most important conditions for the successful functioning of forestry enterprises is the formation of reporting, which takes into account the legislation, the specifics of forestry and, accordingly, the specifics of forestry activities. The specificity of the activity of forestry enterprises affects the composition of reporting and the process of forming its indicators. Form No. 5 «Notes to the Annual Financial Statements» was analyzed and it was noted that it does not satisfy the information needs of users of financial statements regarding forest management operations, as Section XIV «Biological Assets» presents information on biological assets of animal and plant origin, i.e. this section does not adapted to the specifics of the activities of enterprises of the forest complex. It is substantiated that the Notes to the annual financial statements contain an incorrect presentation of information about forest products. In our opinion, it is not economically appropriate to combine harvested forest products and products of their processing, since they are completely different products. It was determined that the information resources of specialized forms of statistical reporting of forestry enterprises are provided in the Report on the reproduction and protection of forests (form No. 3-lg) and the Report on registration, extraction and breeding of hunting animals (form No. 2-tp (hunting)). Internal reporting forms are proposed for use at forestry enterprises, which are recommended to be prepared monthly, and materially responsible persons (foresters) are responsible for their content. The proposed forms of internal management reporting will allow the management of the enterprise to be quickly and accurately provided with information on the volumes of forest products harvested by their types.