Study On The Silvicultural Cost Accounting Of Consumptive Forest Assets

Due to the specific characteristics of production and operation of consumptive forest,silvicultural cost accounting of forestry enterprises has been questioned on the reliability and relevance in the long term.After the promulgation and implementation of "enterprise accounting standards" in2007,silvicultural cost accounting of forestry enterprises are more prominent.This study focuses on the problems of silvicultural cost accounting on consumptive forests by analysis of its characteristics.Then,this study researches and discusses the capital standards of production costs and the state of costs combining with requirements of production and operation and using theories and methods of cost accounting.This research aims at searching for appropriate cost accounting system on consumptive forests.The conclusions are as folows:(1)Consumptive forests are characterized by natural and operating characteristics.The natural characteristics includes: long growth cycle,natural increment,external uncertainty.The operating characteristics mainly includes: discontinuous production investment,high risk,functional diversity of forest production.(2)Capital standards of forest production cost should be based on the natural and operating characteristics.Time of capital standards start from afforestation to before of logging,which from afforestation to acceptance as direct capitalization and acceptance to the end of management and maintenance stages as indirect capitalization.Collecting cost is the first step,distributing cost is the second step during the management and maintenance stages.Recently,Making canopy density as capital standards of consumptive forest and 0.2 as the capital of the time node cannot objectively reflect the actual situation,will lead to underestimate the cost,ingore business performance during the short term.Capital standards of forest production cost are as follows: making natural features as standards,making operational features as standards,making natural and operational features as standards.(3)The cost accounting of consumptive forest analysis from three types,such as timber forest,raw material forest and other forest.Specifically,timber forest cost accounting by classification of tree species.The method of accounting is manufacturing cost method.The costs of afforestation and tending stages include in silvicultural cost.The costs of management and maintenance stages includes in temporary accounting subjects,then classify those costs into silvicultural costs in the end of this stage.Timber forests cost accounting by using subcompartment as a cost accounting list and applying manufacturing cost,accounting production cost from afforestation stage to the end of management and maintenance stages on producting and operating include in cost.The other forests cost by quota cost method and content of cost are similar with timber forests.