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Інформація × Реєстраційний номер 2119U002572, Матеріали видань та локальних репозитаріїв Категорія Стаття Назва роботи Теоретичні аспекти економічної оцінки лісових ресурсів як об’єктів обліку Автор Дата публікації 01-01-2019 Постачальник інформації Державний податковий університет Першоджерело https://ir.dpu.edu.ua/handle/123456789/2645 Видання Економічний вісник Опис У статті досліджено основні тенденцій становлення та розвитку наукової думки щодо оцінки природних ресурсів, зокрема лісових. Окреслено підстави та випадки застосування економічної оцінки лісів у сучасних умовах господарювання, що обґрунтовує необхідність і можливість здійснення такої оцінки. Оскільки ліс є складним природним об’єктом та одночасно об’єктом цілеспрямованої господарської діяльності людей і джерелом лісових ресурсів, що втілюють економічні вигоди, запропоновано розмежовувати оцінку лісу як екологічної системи та об’єкта економіки. Обґрунтовано склад об’єктів оцінки лісів як об’єктів економіки з метою відображення його складових у системі бухгалтерського обліку та звітності. Introduction. The necessity and possibility of economic valuation of forest resources by different techniques soviet scientists have repeatedly argued. As a result of the research of scientific literature it is found out, that forest resources are extremely important for the national economy as a whole, however, scientists and practitioners have not developed a common opinion on the object and methodology of evaluation. In the current economic conditions economic evaluation of forest resources has acquired a new meaning, since they are the subject and means of work of forest enterprises, but are not valued in terms of value and are not accounted for as other assets. This substantiates the relevance of scientific research on the assessment of forests to integrate into global measures for measuring human development aspects, which relate to the use of natural capital in the world. Purpose. The purpose of this article is to study the development of scientific thought and modern trends in the economic assessment of natural resources, in particular forestry, and justification of the composition of objects for assessing forests to carry out their monetary assessment as objects of the economy. Methods. To determine the main trends in the formation and development of methods for assessing forest resources, a historical method has been used, methods of theoretical synthesis, analysis and synthesis. To clarify the existing order of evaluation of land for forestry purposes and forest resources and develop proposals for their improvement method used observation and abstract logical method. Results. Having examined the current practice, there are generalized cases in which there is a need for assessing forests, namely: change of owner of a forest, alienation of forest lands for other types of use; joint activity in the field of forestry; assessment of damage caused to forestry; determining the value of the forest as property; strategic planning and forecasting activities of forest enterprises and enterprises and industries dependent on them, which has strategic significance for the state. Research existing methodological approaches to regulatory and expert assessment of land for forestry purposes led to the conclusion that they are based on subjective assessment of their functions and do not take into account the actual stocks of wood on the vine. Evaluation of forest largely depends on the purpose and object of evaluation. In view of this, it is proved that the forest resources and their useful properties are the determining criterion when assessing the forestry land. Therefore, depending on the purpose of the assessment, the objects of forest evaluation are proposed to determine: the forest as a land plot - a land lot of a forest, a forest or a forest plantation; forest economy as an object in the form of forest resources that are on land and endowed with potential economic benefits; forest as an ecological system. Conclusion. As a result of this study, the tendencies of the development of scientific thought regarding the economic evaluation of natural resources in general and forest resources in particular, which allowed to substantiate the necessity and the possibility of their assessment in modern conditions. Proved that the economic assessment of forests has acquired a new meaning and structure of proposed evaluation objects as objects of forest economy. The practical application of the proposed approach will contribute to the improvement of information management for forest reproduction and forest management processes, will ensure the formation of objective accounting information on the cost of controlled forest resources and will allow to determine the real indicators of the efficiency of forestry enterprises and their future potential. Додано в НРАТ 2025-05-05 Закрити