Open AccessSelf-sufficiency as an object of management in the system of economic support of forestry enterprises
Author(s) -
М.I. Pyrshin
Publication year - 2021
Publication title -
problemi teorìï ta metodologìï buhgaltersʹkogo oblìku, kontrolû ì analìzu
Language(s) - English
Resource type - Journals
eISSN - 2708-4957
pISSN - 1994-1749
DOI - 10.26642/pbo-2021-1(48)-77-83
Subject(s) - depreciation (economics) , investment (military) , payment , value (mathematics) , business , net present value , economics , microeconomics , environmental economics , industrial organization , public economics , natural resource economics , production (economics) , finance , profit (economics) , machine learning , financial capital , politics , political science , computer science , law , capital formation
The article investigates the essence of the concept of «self-sufficiency» of the state of the enterprise development. The main characteristics and conditions of economic activity functioning are offered. On the basis of the conducted analysis the external and internal factors that negatively affect the level of self-sufficiency of forestry enterprises are determined. It is established that today, most forest enterprises have a very low level of the management efficiency in terms of profits, investment formation due to depreciation policy and labor cost indicators. At the same time, in relative terms, this sector of the economy is characterized by the highest tax burden due to the payment of rent for special use of forest resources and payments from profits on two calculations of the general system of taxation and deductions from net income for state-owned enterprises. Summarizing the results of scientific research and applying content analysis, it is proposed to define the essence of the concept of «self-sufficiency» of forest enterprises as their ability to maintain and strengthen stable positions in certain market segments, optimize performance indicators that form added value and its structural elements on the level of systematic independent investment opportunity, and ensure the development of the relations of expanded reproduction of economic activity on the basis of rational use of its potential, as well as the creation of conditions for its increase. It is proposed to use the model of factor analysis of the ratio of value added, labor cost and net income to assess the level of self-sufficiency of forestry enterprises.