ECONOMIC ACCESSIBILITY OF FOREST RESOURCES AND THE COSTS OF REFORESTATION
The development of the lease should include improving the system of payments for forest resources, including through the use of such tools as the assessment of the economic accessibility of forest resources. Current practice provides funding of forestry activities due to the tenants of forest plots. Tenant considers the cost of reproduction, conservation and protection of forests as additional costs, which are accounted by him/her in making decisions about the scope and structure of forest use. These costs act as one of the most important factors in assessing the economic availability of forests, the criterion of which is equality or exceeding the value of forest rent of value of the standard cost of reproduction, and protection of forests. Assessing the economic accessibility of forest resources requires an adequate amount of expenses on the establishment of reproduction, conservation and protection of forests, which is expedient to establish by regulatory method for the following nomenclature: · Raw materials and supplies. · Main and additional wages of production workers. · Charges for salaries. · The costs of maintenance and operation of machinery and equipment. · Other general production costs. · General Expenses. · Deductions for risk insurance. The cost of implementation of forest management activities per cubic meter of harvested wood is from 42.5 to 248.1 rubles for the conditions of the Arkhangelsk region, depending on the method of reforestation with operational stocks of plantations 170 m <sup>3</sup>/ha, which may largely limit economic accessibility of forest resources. Lack of tenants economic motivation to perform forest management activities under conditions where the cost of their implementation are not provided with any economic incentives from the state, lead to non-compliance of forest plans and forest management plans. Formation of a new financial mechanism, providing on the one hand building a system of payments for forest resources on the basis of forest rent, on the other hand the payment for forest products, may contribute to the change of the situation.