Russian Federation
UDC 338.24
UDC 658.14
the article discusses existing methods for assessing the financial condition of enterprises in the forestry sector. It substantiates the need to combine traditional financial analysis tools with highly specialized sectoral approaches, given the specific characteristics of the timber industry. The article analyzes the possibilities of horizontal and vertical analysis, as well as the system of financial ratios, with a focus on their sectoral interpretation. Special attention is paid to specialized assessment methods: factor analysis, simulation modeling of interaction with exchange platforms, as well as modern approaches that integrate the value of ecosystem services and the assessment of forest resources based on cost and rent methods. The results of this study can be used to improve financial monitoring and strategic planning methods in forestry organizations.
financial analysis, forestry enterprises, traditional methods, industry methods, factor analysis, simulation modeling, stock exchange quotations, ecosystem services, forest rent, management accounting
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