Mosolova  N. A.

The article is devoted to the consideration of forest resources as objects of economic assessment. The article presents a classification of forest resources, each of which categories is compared with existing approaches to assessment. Special attention is paid to the peculiarities of the application of existing approaches to assessment, taking into account the specifics of forestry. As part of the study, at the first stage, the widest list of forest resources was determined, presented in the form of a developed classification. It should be noted that at the moment, the rental approach to the assessment of forest resources is most widely used. However, in order to obtain the most accurate estimate, the rental approach has been supplemented with methods related in their pure form to the cost, income or comparative approaches. Thus, each of the groups of forest resources was considered from the perspective of the three designated approaches, taking into account their characteristics and the specifics of forestry. Goal. Improvement of approaches to the definition of objects of economic assessment in relation to forest resources, based on their developed classification. Methodology. Methods of logical and comparative analysis of cost, income and comparative approaches in the assessment of forest resources, taking into account the peculiarities of forestry. Results and conclusions. As part of the study, a classification of forest resources was developed, including two enlarged groups «economic forest resources» and «non-economic forest resources» and a sub-classification of their respective subgroups. Based on the classification obtained, approaches to the assessment of each classification group of forest resources were justified, taking into account the advantages and disadvantages of costly, profitable and comparative approaches to assessing forest resources. Scope of application. The field of forestry at the macro level.