ELECTRONIC ACCOUNTING OF TIMBER AS AN INSTRUMENT OF THE EFFICIENCY OF FORESTRY ACTIVITIES

Introduction. Forestry plays a significant role in the socio-economic development of Ukraine, as in many other countries around the world. However, the industry faces a number of challenges, including illegal logging and inefficient timber accounting. Purpose. To investigate the impact of electronic timber accounting (ETA) on the efficiency of forestry activities. The authors aim to analyze the advantages and disadvantages of ETA, as well as its potential to improve management in the forestry sector. Materials and methods. To achieve the goal, a complex research method was used, which included: analysis of scientific literature on ETA and its impact on forestry; study of legal acts regulating ETA in Ukraine. Also used are such methods as: theoretical generalization and grouping; formalization, analysis and synthesis; logical generalization of the results. Results. The scientific article examines ETA as an important tool for the efficiency of forestry activities. A number of problems faced by the industry were analyzed, in particular, the damage to the infrastructure of Ukraine from the beginning of the full-scale invasion as of the beginning of 2024, including in the forest industry, was assessed; the number of cases and volumes of illegal logging for the years 2014–2023 were also analyzed. It is noted that in order to fight against the shadow circulation of wood, the government introduced a unified state system of electronic accounting of wood. The dynamics of the development of the ETA system by enterprises during 2014–2023 are presented. The legal support of ETA, the structure and components of ETA, which is regulated by domestic legal acts, is covered. The advantages and disadvantages inherent in it are systematized. It is substantiated that ETA has a significant positive impact on the economic efficiency of forestry activities, which is manifested in reducing costs, increasing revenues and improving the management system in the forest industry. Discussion. In further scientific research, it is proposed to focus attention on the further improvement and development of EOD, because it is a powerful tool that can significantly increase the efficiency of forestry activities, the implementation of new innovative solutions in this area, etc.