Forestry entities are main consumers of wood resources. Share of material costs in profit and loss statement is quite high so that its analysis is extremely important. Wood material are possible to purchase from third parties or harvest by own forces. Economic analysis of absolute amounts of costs can be done by factors: volumes and prices. Purchased wood cost per m3 depends on delivery distance and other additional services. Own wood cost per m3 can be analyzed by type of activities: certification audits, road construction and maintenance, wood reloading. These works has no connection with logging volumes that´s why they should be considered as fixed costs and calculated by harvested volumes. In order to implement this variant of analysis it´s necessary to make additional settings in synthetic and analytic accounts.
forestry, working cost, logging, economic analysis, cost management
Различные отрасли промышленности: лесозаготовительная, лесопильная, деревообрабатывающая, целлюлозно-бумажная - все вместе составляют лесопромышленный комплекс. Все его предприятия относятся к добывающему и перерабатывающему секторам экономики. Они потребляют лесные ресурсы в соответствии с установленными законодательством нормами и требованиями, с учетом экономико-экологических интересов государства и других предприятий данной отрасли [1].
1. Magomedov, Z.N Ekonomiko-pravovye aspekty funktsionirovaniya lesopromyshlennogo kompleksa Rossiyskoy Federatsii [Elektronnyy resurs]. Z.N Magomedov, Milyakina E.V. Portal «Biblioteka korporativnogo yurista». - Rezhim dostupa: http://www.for-expert.ru/articles/zakonodatelstvo_economica-11 -2002.shtml. - (Data obrashcheniya: 26.04.2014).
2. Savitskaya, A.G. Analiz khozyaystvennoy deyatel´nosti predpriyatiya [Tekst]/ A.G. Savitskaya. - Mn.: Novoe znanie, 2002. - 704s.
