Статьи

DOI: https://doi.org/10.31713/ve220266

Abstract

The article reveals the current state and problems of forming and using information and technical resources in accounting organization at forestry enterprises. A definition of information and technical resources in accounting is provided, namely: a set of technical means, software, databases, communication networks, and methodological support used for collecting, recording, processing, and transmitting accounting information for the purpose of generating high-quality financial and management reporting and ensuring enterprise security. The problems related to information and technical resources in accounting have been identified, in particular the following: the security of information formation and use; thorough analysis of information; the need for high-quality managerial decision-making through the use of information and technical resources; the use of outdated equipment and software by some enterprises; and military actions and the risk of losing information about enterprise resources. Ways to address these problematic issues have been proposed, including: reducing the risks of unlawful use of information; applying economic, environmental, and social information for the formation of integrated reporting; complying with tax legislation; improving management accounting at the enterprise by identifying the enterprise's needs; selecting the most optimal software product; and implementing measures aimed at safeguarding information about the enterprise's activities. The idea of establishing a separate International Accounting Standard "Forestry" has been put forward, since forestry is essential both for the production of finished goods used in the energy sector, and because forests serve as the lungs of the Earth, with their rational use reflecting the social responsibility of business. The specific features of management accounting at forestry enterprises include: accounting by responsibility centers; cost accounting by type of activity; planning and budgeting; the use of standards/norms; profit formation; the interrelation with greening (environmental orientation); and adherence to professional ethics by accountants of forestry enterprises. A special algorithm for selecting software for forestry enterprises has been developed, based on the criteria of functionality, cost, modular content, and quality. The proposed recommendations can be used for the implementation or improvement of accounting systems in the forestry sector with the aim of increasing the transparency, accuracy, and efficiency of management processes.

Author Biography