2. Study of structure of expenses when applying the existing technologies (including foreign experience)
A vast amount of material is collected on productivity of diverse equipment, taking into consideration natural and climatic conditions of different regions. A practical and analytical material is collected on the degree of availability, functioning capacity coefficient and maintainability of domestically produced and western equipment. It was, particularly, brought to light that for western-produced timber-felling equipment costs for petroleum products, technical maintenance and spare parts per 10,0 thousands of motor-hours (which are for a timber-carrying truck equivalent to 400,0 thousands kilometers run) are approximately equal to the value of equipment. For domestic equipment of the same functionality mentioned costs exceed value by 3-5 times.
Salary and connected payments account on around 60% of existing cost price of logging. At the same time amortization of equipment makes a sufficiently large part of the prime cost abroad. Because of erroneous account of amortization and expenses on technical renewal leads to the situation, when an enterprise with the positive balance profit has negative profitability from investors’ point of view.
Many logging enterprises have clearly defined seasonality of production cycle. In these conditions, selection of accounting period for financial analysis of expenses in order to avoid mistakes must include logging season wholly.