Обліково-аналітичне забезпечення управління монетарними активами на підприємствах лісового господарства

The subject of research: theoretical and practical problems of forming a system of accounting and analytical support for monetary assets management. The purpose of the study is to develop scientific approaches and methodical recommendations for the development of accounting and analytical support for monetary assets management in forestry enterprises. Method or methodology for conducting research. The methodological basis of the study is general theoretical methods of scientific knowledge, the main approaches and framework of accounting and analytical support of the management system, which are highlighted in the works of domestic and foreign scientists. To reach the research tasks the following methods were used: dialectical method of cognition – to analyze legislative and regulatory documents and scientific works of scientists concerning the formation of an effective system of accounting and analytical support for monetary assets management; analysis and synthesis – to study and generalize the foreign and domestic experience of theoretical and methodological fundamentals of the accounting and analysis of the monetary assets; abstract logical – for theoretical generalizations and formulation of conclusions. The field of application of results. The results of the study can be used in the practice of forestry enterprises to improve management efficiency. The results of research and conclusions. Based on the study, the essence of monetary assets is revealed, their role in ensuring the functioning of forestry enterprises is determined. The importance of building a system of accounting and analytical support for monetary assets management is substantiated; its components are characterized, and the problematic aspects of accounting and analytical functions implementation in generating the information for managing forestry enterprises’ monetary assets and cash flows are determined. The enterprises of the forestry complex need the cash flows balancing and replenishment for more efficient financing of their activities. Enterprise management should be based on the analysis and evaluation of cash flows using the information generated by the accounting and analysis system. Thus, the use of information about monetary assets should become an important element in assessing the quality of enterprise management, and lead to improving the efficiency of cash flow use and forecasting.