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Електронний архів Житомирського державного технологічного університету
Переглянути архів Інформація| Поле | Співвідношення | |
| Title |
??????????? ??????????????? ?????? ??????? ?????
Design of forest rent accounting |
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| Creator |
??????, ?.?.
Osadcha, T.S. |
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| Subject |
?????
?????? ????? ????? ????? ?????????? ???? ????? ??????? ???????? rent forest rent accounting of rent determining rent amount sustainable development |
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| Description |
?????????? ????????? ??? ??????????? ?????????????? ??????????? ????????? ? ???????????? ???????????? ?????? ??? ???????????? ??????? ???????? ? ??????????????? ??????, ?? ????? ????? ?????????????? ????????? ???????????? ?????????????? ???????????? ???????????????? ???????, ????????? ?????? ??????, ?? ???????????? ??? ??? ??????????? ?? ??????? ??????? ????????. ??????????? ?????????? ?? ????????? ???????????? ??????? ????? ? ????? ?????????? ?? ???? ?? ???????????? ? ??????????????? ?????? ??? ?????????? ???. ??? ??????? ?????? ?????????? ???????? ?????, ????????? ????????? ??? ???????????? ??????? ????????. ?????????? ??????? ?????????? ???? ??????? ????? ???? ???? ???????????? ??? ???????????? ?? ? ??????????????? ??????. ?????? ????? ? ????? ? ????? ??????? ????????????, ???? ??? ???????????? ?? ? ?????? ????????????? ???????? ?????????? ??????? ?? ??????? 79 ?????????? ???????????. ??? ?????????? ???? ??????? ????? ?? ???????????? ?? ? ??????????????? ?????? ????????????? ????? ?????????? ??????? ?????. ? ????? ?????????? ???????? ??????? ????? ?? ?????????, ?????????? ?? ?? ?????????, ????????????? ??????????????? ?????????? ?? ???????????? ????? ??? ?????????? ??????? ?????. ???????????? ??????? ????? ? ??????, ??????? ?????????? ?? ?????????? ?????????? ??????????? ??? ?????? ?? ?????? ????????????. ??????????? ???????????? ??????? ???????? ?? ???????? ???????????? ??????? ????? ????????? ???????? ???????? ?? ??????? ?????????? ??????? ?? ???????? ??????? ?? ????????????? ????????? ??????? ????????. The urgent task for the effective functioning of the national economy is the need to reflect income from the use of forest resources in accounting, which will allow management personnel to prove the effectiveness of environmental protection measures, to assess the amount of expenses taken during restoration and protection of forest resources. The study aims at identifying characteristics of forest rent to determine the amount and its reflection in the accounting for its management. The author understands a forest rent as the income received from the owner of forest resources. The above procedure for determining the amount of forest rent can be used to display it in the accounting. A forest rent is a type of business income, so for its reflection in the accounting it is proposed to open the analytical accounts to account 79 named ?Financial results?. To determine the amount of forest rent and its reflection in the accounting the author suggests the calculation form of a forest rent. In order to manage the size of a forest rent and expenses incurred to obtain it the author proposes to use the information from the developed report about the forest rent formation. The displaying forest rents in accounting will provide accurate and deep information to the management about the revenue and assets of a company. The rational use of forest resources and accounting 501 reflection of a forest rent will strengthen control over the influence of human activity on natural resources and keep the conception of sustainable development. |
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| Date |
2017-03-06T09:39:41Z
2017-03-06T09:39:41Z 2016 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/6100
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????;2-3(35)
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| Publisher |
????
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