FEATURES OF ACCOUNTING DISPLAY OF FINISHED PRODUCTS AS A COMPONENT OF FOREST RESOURCES

Different disciplines and branches of science (economics, ecology, sociology, etc.) have their own approaches to understanding the concept of «forest resources», which can lead to differences in its interpretation. The article analyzes approaches to understanding the essence of the main categories of forestry, in particular, «forest» and «forest resources». It is noted that the diversity of approaches in defining the concept of «forest resources» is reflected in the variability of the understanding of this definition in the context of ecological, economic, socio-cultural and other aspects. The author's definition of the category «forest resources» as an object of accounting is presented and it is determined that forest resources are part of the country’s natural resources, which include not only forest products, but also its useful properties (for example, recreation and health). The author gives the most common approaches to understanding the essence of the concept of «forest resources», including ecological, economic, socio-cultural, ecosystem and integrated. Depending on the purpose and specifics of the use of the components of forest resources, their totality is divided into several groups: raw resources of wood origin; resources of non-wood origin; resources of animal genesis; multifaceted beneficial functions of the forest. The peculiarities of forest resources as a category of accounting are determined. It has been established that forest resources are recorded as biological assets. The assessment of the main ecological and economic indicators of the functioning of forestry in Ukraine was carried out and the conclusion was made that along with the improvement of the economic indicators of activity in the forestry sector, during the analyzed period, the deterioration of the ecological indicators of forestry activity was observed. The approaches of scientists to the classification of finished products as a component of forest resources were traced and their own classification was proposed according to the economic value and economic benefits from the use of the main and waste products, the rational use of which can provide enterprises with additional economic benefits.