Калькулирование себестоимости продукции лесного хозяйства

Technological process of preparation of timber is defined by climatic, weather and soil conditions, the features of land relief, territorial dissocia-tion of cutting areas which are taken away in wood cutting. From this it fol-lows that even within one enterprise technological process on different cut-ting areas will differ from each other and consequently, also the sum of costs of production of finished goods will differ. Most often in the forest enterpris-es there are some procuring sites which are at considerable distance from administrative services that influence the choice of the way of the organiza-tion of accounting. The basis of the organization of accounting of expenses, the right choice of the method of account and calculation of prime cost, and also the object of the account and object of calculation. In industry methodi-cal recommendations it is fixed that in forestry process method of the ac-counting of expenses has to be used. It means that planning, the accounting of expenses and accounting of prime cost is conducted on production in gen-eral, without accounting of prime cost at each stage of production. The analysis of features of functioning of separate procuring sites and estab-lished practices of the accounting of expenses and calculation of prime cost of separate types of production allowed proving possibility of application of a poperedelny method with elements of semi-finished approach. The scheme of the accounting of expenses and calculation of cost of products of forestry at separate stages of processing and the summary accounting of expenses is presented in article.