Some aspects of the analysis of raw material losses and use of the woodworking industries waste

This paper focuses on the problem of the elimination of losses and the mostefficient use of wood waste. In particular, the author pays special attention to the issues of reducingcosts of raw wood materials and more efficient use of secondary materials. The influence ofmethods of waste while wood processing on increasing the use of forestry return waste is described.A sample of classification factors affecting the losses of wood and waste use is set. The scheme ofmovement of raw-material resources and companies’ wood waste is described within the effectivewaste control in the industry under consideration. The distribution of wood industry wastesaccording to the economic content is proposed. The system of synthetic and analytical accountingof production waste within the general plan of accounts and itemization of the production wastecost used as secondary raw material in the reports is proposed for their proper accountingtreatment.