Issues related to the cost accounting of wood products in the forestry of Ukraine have been outlined, discussed and analyzed. A classification of finished products of forestry has been suggested as well as the order of accounting entries of the process of lumbering. Suggested to allocate indirect costs in proportion to the area of forest land.
Kotlyarevskaya N.S. Osobennosti vedeniia ucheta iformirovaniia uchetnoi politiki na predpriiatiiakh lesnogo khoziaistva [Features of accounting and the accounting policy on forestry enterprises]. Lviv, Lviv Polytechnic National University Publ., 2012,pp.119–125.
NeverovA.V. Ekonomicheskaia priroda lesokhoziaistvennykh izderzhek i sistema stoimostnykh otnoshenii v lesnom khoziaistve [The economic nature of forestry costs and system value relations in forestry].Minsk, Belarusian state technological universityPubl.,2012, no. 7 (154), pp.85–89.
Tregubova L.A. Organizatsiia ucheta zatrat i rezul'tatov po sisteme «direkt-kosting» na predpriiatiiakh lesnogo sektora [Organization of accounting of costs and benefits by the “direct costing” on enterprises forest]. I Mezhregional'naia nauchno-prakticheskaia konferentsiia «Uchet, analiz i nalogooblozhenie na predpriiatiiakh lesnogo kompleksa: problemy i puti ikh resheniia» [Collected materials I Interregional Scientific and Practical Conference «Accounting, analysis and taxation of timber enterprises: problems and solutions»]. Syktyvkar, Syktyvkar Forest Institute Publ., 2009, pp.86–90.
Chik M.Yu. Aspekty postroeniia sistemy bukhgalterskogo ucheta zatrat na predpriiatiiakh lesnogo khoziaistva [The aspects of construction of cost's accounting in the forest enterprises]. National Forestry University of Ukraine Sciences Bulletin, 2012, no. 22.10,pp. 194–198.
