ORGANIZATIONAL AND ECONOMIC MECHANISM FOR MANAGING THE PRODUCTION OF WOOD BIOFUELS AS A TOOL FOR ACHIEVING THE GOALS OF THE TIMBER INDUSTRY DEVELOPMENT STRATEGY

The article is devoted to an integrated approach to the use of logging waste at enterprises of the timber industry for the purpose of their subsequent processing into wood biofuels (WB). The paper considers the organizational and economic mechanism for managing the production of WB within the framework of the Strategy for the Development of the forest complex of the Russian Federation until 2030 and the analysis of its economic efficiency. An economic and mathematical model has been developed for maximizing the profitability of sales of WB produced from timber industry waste, adjusted by the energy efficiency coefficient (EEC), the practical implementation of which, using the example of Vyatkales LLC, made it possible to triple the volume of products produced to 3 tons per year during the transition from single-shift to three-shift operation; also, to triple the revenue from the sale of WB to 129,524 million rubles in annual terms; increase the financial result from the sale of WB by 21,900 times to 3,19 million rubles per year; to increase the return on sales by 15,215% from 4,19% to 65,29% and the EEC-adjusted return on sales of WB by 69,48% from 8,94% to 139,25%; to double the number of personnel engaged in the production and sale of WB, creating an additional 148,19 jobs; through the use of a progressive labor incentive system to increase the wage fund increased 33 times to 3,23 million rubles per year, and the percentage of deductions from revenue allocated to wages increased from 10,348% to 43,90%; increase the value added three times; increase the total tax revenues to the budgets of the budgetary system of the Russian Federation, together with contributions to extra-budgetary funds, 47,25 times to 3,15 million rubles per year. Replication of the organizational and economic mechanism for managing the production of WB at similar timber industry enterprises will ensure the achievement of the targets of the Strategy for the Development of the Russian forest complex: according to the increase in value added created by industry enterprises in the amount of 11,709% of the target value of the Strategy; an increase in the contribution of the forest complex to GDP at the level of 11,49% of the target value; an increase in the number of personnel employed in the forestry complex by 11,97%; an increase in tax revenues to the budgets of the budgetary system of the Russian Federation in the amount of 93,44% of the planned targets stated in the Strategy.