Готова продукція лісогосподарської діяльності, її форми та види

Abstract

У статті досліджено та узагальнено наукові підходи щодо форм і видів готової продукції як результату лісогосподарської діяльності в історичному аспекті та визначено чинники, які обумовили розмаїтість наукових поглядів. Враховуючи специфіку лісогосподарського виробництва, окреслено особливості готової продукції лісового господарства в сучасних умовах господарювання. Запропоновано узагальнене визначення продукції лісового господарства з урахуванням галузевої специфіки її виникнення, а також представлено можливі форми і види на етапі лісовирощування та експлуатації лісів.

Forestry is a particular sector of the economy, which creates unique content and forms products. Wide range of benefits, that society receives from forestry, generates a diversity of scientific opinions on determining the nature of finished products of enterprises in this field. The purpose of the article – to determine the most important forms and types of finished products of forestry activity in modern conditions of management based on the analysis of theoretical achievements and current practice, which is a prerequisite for improving the organization of accounting, analysis, control, planning and forecasting in the transition of Ukraine to sustainable development. Historical method was used to determine the main tendencies of formation and development of scientific opinion on finished forestry products. The use of cause and effect has made it possible to identify the factors that have caused the diversity of scientific perspectives. Methods of theoretical generalization, analysis and synthesis allowed us to form the definition of finished products, which takes into account the industry specificity of its occurrence. The use of grouping method and analogy method contributed to substantiation of possible forms and types of finished forestry products at the stage of forest cultivation and exploitation. The research made it possible to generalize the scientific approaches to the content of finished products as a result of the forestry activity in the historical aspect and identify the causes, which contributed to the formation of various scientific opinions. The necessity of introducing the definition of finished forestry products is substantiated, which should take into account the specifics of the industry. The definition of the finished forestry products is presented, the most important in the present conditions of management of its form and types are determined. It is proved that the organizational structure of the forestry enterprise is essential for determining the forms and types of finished products of forestry activity, division of forests by destination, form and stage of completion of production of finished products. Depending on the destination of the forest, finished products in the form can be arranged in the form of work performed or services provided; the degree of readiness - ready, prepared food, work in progress; by origin - animal and vegetable (woody and non-woody) origin. These suggestions will help improve the formation of industry accounting and accounting policies of the company in the definition of finished goods accounting units and units. It is suggested to intensify marketing research at enterprises in order to investigate the demand for wood and the formation of production programs.