ANALYSIS AND ESTIMATION OF PRODUCTION COSTS ON THE EXAMPLE OF A TRAINING AND PRODUCTION POLYGON JSC BABAEVSKY LESPROMKHOZ

The article provides a comprehensive analysis of production costs and profitability from economic activities at the training and production site of JSC Babaevsky Lespromkhoz. The results show a high share of depreciation in the cost structure and identify key factors affecting the cost of various types of farming. The overall profitability of production is confirmed by the calculation of profitability, which indicates the economic efficiency of an intensive model of using forest resources, provided that costs are further optimized, primarily for the maintenance of fixed assets.