IMPROVING THE ORGANIZATIONAL FRAMEWORK OF ACCOUNTING AND ANALYTICAL SUPPORT IN THE MANAGEMENT SYSTEM OF FORESTRY ENTERPRISES

The article examines the theoretical, methodological, and practical aspects of improving the organizational framework of accounting and analytical support in the management system of forestry enterprises under the conditions of digital transformation and sustainable development. It is substantiated that current challenges facing the forestry sector require the integration of financial, management, statistical, and environmental accounting into a unified information environment capable of generating reliable, relevant, and timely information for managerial decision-making. The study identifies the main causes of inconsistencies between accounting, management, and statistical reporting data, including inconsistencies in regulatory and methodological support, the use of heterogeneous software systems, differences in product classification, time discrepancies in data processing, and continuous legislative changes. The paper proposes the adaptation of the National Accounting Standard (NAS) 30 Biological Assets to the specific features of forestry activities through the clarification of terminology, improvement of biological asset and finished product valuation approaches, expansion of disclosure requirements in financial reporting, and refinement of forestry product classification. A theoretical and methodological framework for accounting representation of finished forestry products is developed, encompassing product classification, improved analytical accounting, enhanced documentation procedures, and the integration of economic, environmental, and social dimensions of forestry activities. Particular attention is devoted to the implementation of modern digital technologies, including ERP systems, electronic timber accounting, geographic information systems (GIS), Business Intelligence tools, artificial intelligence, and cloud technologies as key instruments for increasing transparency, efficiency, and responsiveness of management processes. The proposed recommendations contribute to improving the quality of accounting and analytical support, harmonizing national accounting practices with international standards, strengthening the reliability of financial reporting, and enhancing the competitiveness and sustainable development of forestry enterprises in the context of digital transformation.