FEATURES OF THE ACCOUNTING OF FIREWOOD IN FORESTRY ENTERPRISES

As a result of the enemy attacks on the energy infrastructure in Ukraine, significant problems with electricity supply arose, which negatively affected the life of the population and business management. Ensuring uninterrupted power supply and access to the Internet is especially important for the enterprises. In these conditions, the issue of providing the population and business with firewood, the accounting of which at forestry enterprises needs significant attention and improvement, becomes particularly relevant. The article considers the peculiarities of the accounting display of firewood at forestry enterprises. It was determined that currently the harvest of firewood prevails over the harvest of business wood, which negatively affects the profitability and earning power of forestry enterprises. Particular attention is paid to the classification of firewood according to its purpose, the types of firewood that are harvested and its calorific value, according to the homogeneity of the species, and it is also proposed to classify firewood for accounting purposes according to the raw material from which it was obtained. The structure of wood in terms of technical suitability in Ukraine and Vinnytsia region was studied and it was concluded that in Ukraine, about 50%, and in Vinnytsia region – more than 60% is firewood. Today, trade in firewood is carried out through commodity exchanges, therefore the price indices for firewood for industrial and non-industrial use in Ukraine were analyzed. A scheme for synthetic and analytical accounting of firewood at forestry enterprises has been developed. The structure of account 20 «Production stocks» is proposed, taking into account the specifics of the activity of forestry enterprises. The currently existing problems of accounting for firewood at forestry enterprises are singled out, as well as possible ways to solve them are proposed.