REGULATORY SUPPORT AND METHODS OF E-ACCOUNTING FOR TIMBER PRODUCTION

Abstract

Introduction. Sustainable development of the forest sector is possible if the volume of felling is at most the volume of planting new forest areas. The need to control these processes at the national level presupposes the need for systematic accounting, particularly the introduction of modern methods of recording wood product production, availability and movements. Purpose. The article aims to reveal and assess the regulatory support and methodical principles of e-accounting for timber production in Ukraine to uncover the reasons for its slow implementation in practice. Methods. The basis of this study is a systematic approach to the study of the problems of e-accounting for timber production, the implementation of which is based on the authors' use of such methods of scientific knowledge as induction and deduction, analysis and synthesis, and comparison. An illustrative method was used to present individual research results visually. During the formation of conclusions, the authors used the abstract-logical method. Results. A retrospective analysis of steps to implement the idea of e-accounting for timber production in the legislative plane was carried out. The concept of e-accounting for timber production is presented illustratively. The article discloses the methodical principles of e-accounting for timber production by forest-user enterprises and describes the process of documenting relevant business transactions. It was revealed that the main reason for the slow implementation of e-accounting for timber production was the lack of methodical support, which is explained by the weak interest of legislative bodies in eliminating "grey schemes" of wood harvesting and the passive position of the scientific community regarding the study of this issue. Conclusion. Although e-accounting for timber production did not make revolutionary changes in the field of information and analytical support of management, it only changed the form of recording and transmission of data, without a qualitative expansion of their content, it still contributes to the timely, high-quality and efficient preparation of primary documents at each stage of procurement work. This study also showed that methodical support plays a crucial role in the practical implementation of conceptual and methodological innovations, such as e-accounting for timber production in Ukraine. To further improve its functionality, the scientific community should investigate this issue more actively and study the foreign experience of managing forestry based on sustainable development.