The article analyzes the marketing budgeting uzage of non-timber forest resources. Thorough research and full consideration of the well-defined topics discovered that non-timber forest resources together with the forest fauna are integrated elements of the forest ecosystem. They create a favorable ecological aura of the forest. The utilizat ion of non-timber forest resources jointly with tourism and recreation is a key way of recovery resource exploitation that secures the biodiversity. Having analyzed the research of many scientists, it can be stated that the notion of «non-timber forest resources» consists of all the variety of flora and fauna of biological origin that are not wood. These include secondary forest materials: harvesting of galipot, stumps, bast, bark, wood greens, tree sap; side forest usage: hay making, cattle grazing, apiary placement, harvesting of wild fruits, nuts, mushrooms, berries, herbs etc. It has been established that Christmas trees, mushrooms (including truffles), honey, nuts, berries, cork and resins are the critical commercial non-timber forest resources in the EU. It has been investigated that the marketing budgeting occupies a crucial position while using the non-timber forest resources. Among the important ways of marketing budgeting was identified the comprehensive use of forest resources. It is necessary that the strategic plans of forestry enterprises were focused on diversification of production to achieve the aim, namely, producing and realizing as many products as possible, including services. It is determined that the company’s management team should anticipate and direct additional costs to inform potential consumers about new and existing products. Taking into account the social significance of some types of forest resources, it is appropriate to proceed on accordance with a differential approach to taxation of different activities of forestry enterprises. Similar marketing budgeting tools should be used to increase the assortment and nomenclature of forest products designed to implementation. Two cycles of economic activities are characterized: acquisition and expenditure cycle of production resources (for harvesting, protection and reproduction of forest resources) and manufacturing cycle (harvesting of non-timber forest products, carrying out of works towards the protection and reproduction of forest resources).
Author Biographies
M. A. Myronets, Nadsluchanskyi Instytut the National University of Water and Environmental Engineering, Berezne
Senior Lecturer
Y. R. Tsipan, Nadsluchanskyi Instytut the National University of Water and Environmental Engineering, Berezne
Senior Lecturer
І. І. Hrytsiuk, Nadsluchanskyi Instytut the National University of Water and Environmental Engineering, Berezne
Senior Lecturer
M. V. Semeniuk, Nadsluchanskyi Instytut the National University of Water and Environmental Engineering, Berezne
