Економічний аналіз лісогосподарської діяльності.

Лисичко, Андріяна Михайлівна; Lysychko, A.M.

Економічний аналіз лісогосподарської діяльності.

Лисичко, Андріяна Михайлівна; Lysychko, A.M.

URI: http://eztuir.ztu.edu.ua/123456789/7358

Дата: 2018

Анотація:

Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.09 – бухгалтерський облік, аналіз та аудит (за видами економічної діяльності). – Житомирський державний технологічний університет Міністерства освіти і науки України, Житомир, 2018. В роботі обґрунтовано властивості лісогосподарської діяльності як об’єкту управління та економічного аналізу, а також визначено вплив галузевих особливостей на аналітичні процедури щодо оцінки об’єктів які складають та забезпечують лісогосподарську діяльність. Обґрунтовано напрями удосконалення методики економічного аналізу об’єктів, які складають та забезпечують лісогосподарську діяльність, та розширено склад аналітичних процедур відповідно до специфіки лісової галузі. Розроблено методичні підходи щодо аналітичної оцінки бізнес-процесів лісогосподарської діяльності та визначено сукупність аналітичних процедур та порядок інформаційного забезпечення (галузева бухгалтерська звітність). Обґрунтовано специфічні риси ренти за спеціальне використання лісових ресурсів як об’єкту управління лісогосподарською діяльністю та об’єкту економічного аналізу, що обумовлений галузевими особливостями діяльності підприємств галузі. Розроблено комплекс аналітичних процедур оцінки ренти за спеціальне використання лісових ресурсів.

Анотація (англ.):

Thesis for obtaining the scientific degree of Candidate of Economic Sciences on specialty 08.00.09 – Accounting, Analysis and Auditing (by the types of economic activity). – Zhytomyr State Technological University of Ministry of Education and Science of Ukraine, Zhytomyr, 2018. In modern conditions the attention of stakeholders is increasing to forestry activity and management, which requires the intensification in the quality of analytical tools for the formation of information provision of management decisions. The issues of methods for economic analysis of special management objects, in particular rents for special use of forest resources and specific business processes of forestry activity, remain unresolved today. The purpose of the dissertation is to substantiate the theoretical positions and develop the practical recommendations for improvement of forestry activity. The object of the research is forestry activity, which is matter to an analytical assessment for the formation of information provision for management of the forestry enterprise. The subject of the study is theoretical and methodological as well as organizational issues of economic analysis of forestry activity. According to the results of the analysis of the activity of forestry enterprises in the period from 2014 to 2016 the reduction of profitability and revenue indicators has been determined. However, there is some difference in the dynamics and volumes of changes for individual enterprises, due to the features of the market structure, which consists of a relatively small number of enterprises that are interdependent in the market. At the same time, it is obvious that the economic conditions equalized at the end of 2016, which 19 manifests itself in the formation of common trends in terms of profitability and revenues. The formation of the market corridor of these indicators structurizes the situation in the market and aligns the trend of changes in the indicators for results of activity of forestry enterprises. One can state that at the end of 2016 the enterprises were in the same conditions that didn’t depend on the size and scale of the activity of each of the enterprises, which is generally positive, since it stimulates competition in the local market segment. The system of economic analysis of economic activity is a special tool of information provision of management decisions. Analytical information is an integral part of the management system, since it defines a set of causal relationships with respect to individual components or economic activity as a whole. It is the dynamism of economic analysis that causes changes in the structure and content of system of its objects at enterprises of different sectors of the national economy. Particularly critical in the context of reforming forestry is the problem of assessing the effectiveness of economic activity of forestry enterprises. The specifics of forestry activity have been researched, the structure of objects of economic analysis has been substantiated and the specific objects of management have been outlined. This allowed to structure the objects of economic analysis of forestry activity in groups: objects that make up forestry activity – specific sectoral business processes; objects that provide forestry activity in general and its separate business processes – the property of the forest enterprises and its sources of formation. It was substantiated that the specific objects of the economic analysis of forestry activity are the cost of forestry, rent payment for the use of forest resources, business processes of environmental significance. Forest rent is a special object of management of the forestry complex of Ukraine as a whole and forestry enterprises in particular. The rent for the special use of forest resources is an object of interest both from the state and from the side of the corporate sector, because the value of wood for industry and households depends on it. The properties of the rent for the specialized use of forest resources as an object of management of forestry activity have been determined from the position of its types, the procedure of calculation and payment. This allowed to identify the specific features from the position of the object of economic analysis. The rent is in fact a valuable expression of forest resources that are used and sold by forestry enterprises. In accordance with the current approaches to accounting for the cost of forestry products and the procedure for its calculation, the rent for the specialized use of forest resources (stump fee) is reflected in the material costs, namely, in the structure of raw materials. All this leads to the specifics of the economic analysis of the rent as a component of assessing the effectiveness of the use of forest resources and there is a need to substantiate the directions of development of analytical procedures for rent for the special use of forest resources in Ukraine. The purpose of the economic analysis of the rent for the specialized use of forest resources is to assess the effectiveness of the use of forest resources from the point of obtaining both economic and environmental benefits that determine the effectiveness of forestry activity. In accordance with the above goal, the analyst has the following tasks: to assess the structure of the cost price of forestry products through vertical analysis of costing; to determine the place of rent in the structure of the cost price of forestry products – rent capacity; to determine the weight of rent in the material costs of the cost price of forestry products; to evaluate the effectiveness of the rent by determining the indicators of rent productivity and profitability of rent. The fulfillment of these tasks of economic analysis will determine the efficiency of the use of forest resources by state enterprises of the forestry sector. To ensure the fulfillment of these tasks, we propose the following set of analytical procedures: rent capacity (an analytical indicator showing a part of rent for the special use of forest resources in the structure of the cost of forestry products). Using this analytical indicator will allow to assess the efficiency of cost management for the production of forestry products; rent productivity (analytical indicator, which shows how much revenue one hryvnia of rent for special use forest resources brings. In fact, this indicator shows the effectiveness of the use of forest resources from the point of view of obtaining economic benefits to the forestry enterprise); profitability of rent (an analytical indicator showing how many hryvnias of profit 1 hryvnia of rent for the special use of forest resources gives. The indicator allows to assess the financial efficiency of the use of forest resources by state enterprises). The use of these indicators is possible in the following directions: firstly, the showed indicators for a separate forestry enterprise can be calculated by type of rent, which is determined by the Tax Code of Ukraine according to the belts, grades and density of the tree trunk; secondly, in order to assess the efficiency of the rent, it is worth to calculate by the type of forestry products that will allow to evaluate the efficiency of the use of forest resources in different activities of the forestry enterprise.

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