ENVIRONMENTAL ACCOUNTING AS A TOOL FOR MANAGEMENT OF ENVIRONMENTAL ACTIVITY OF THE ENTERPRISE
Abstract
Shmyhel O.Ye. ENVIRONMENTAL ACCOUNTING AS A TOOL FOR MANAGEMENT OF ENVIRONMENTAL ACTIVITY OF THE ENTERPRISE
Purpose. The aim of the article is substantiation of economic content of the use of accounting for environmental expenditures for the purposes of effective management of environmental activities of enterprises.
Methodology of research. General scientific and special methods of research are used in the process of research, in particular: the monographic method and the method of theoretical generalization are used in substantiating the nature of nature conservation costs in the economy of nature management and their importance in maintaining the quality of the environment; system and analytical method – in determining the role of environmental accounting in the implementation of an effective environmental policy of the enterprise and in substantiating the essence of the concept of “environmental costs of production”.
Findings. It is recognized that environmental costs are a fundamental notion of the economics of nature use. They are socially necessary costs for maintaining the quality of the environment, for all forms and types of economic activity, as well as for maintaining ecological balance at all levels of government.
It is revealed that one of the main obstacles to the development and implementation of an effective environmental policy of the enterprise is the lack of proper management of comprehensive, reliable and timely information on environmental activities, in particular related to environmental and economic aspects of environmental management of enterprises.
Originality. It has been determined that the environmental costs of production are a set of living and settled labor, which is spent on the reproduction of natural resources and the natural environment, prevention and elimination of environmental pollution, maintenance in the normal state and improvement of the quality of natural resources, as well as future labor, which will be spent on elimination negative economic, environmental and social consequences caused by the current pollution and irrational use of natural resources.
Practical value. The environmental accounting of the enterprise has been reflected in the general accounting system, which includes the following components: financial accounting; management accounting with environmental reporting; ecological control; environmental audit. In the complex, it provides sustainable social and economic development, at which simultaneously the growing material and spiritual needs of the population are met, rational and ecologically safe economic management and highly effective balanced use of natural resources are provided, favorable conditions for human health, the preservation and reproduction of the environment and the natural resource potential of social production, and a significant role in ensuring effective environmental protection activities of enterprises plays the level of environmental costs.
Key words: environmental costs of enterprises, ecological accounting, estimation and accounting of natural resources, management of environmental activity of enterprises, environmental controlling and audit.
Keywords
Full Text:
References
Basantsov, I.V. and Panteleichuk, O.S. (2010), “Environmental audit in Ukraine: actuality, problematic issues and directions for improvement”, Visnyk Sumskoho derzhavnoho universytetu, no. 1, pp. 38–46.
Boronos, V.M., and Mamchuk, I.V. (2006), “Environmental and economic analysis of the structuring of production figures”, Visnyk Sumskoho derzhavnoho universytetu, no. 7 (91), pp. 52–58.
Voronovska, O. (2011), “The essence and development of environmental accounting”, Halytskyi ekonomichnyi visnyk, no. 2 (31), pp. 195–200.
Havrylenko, V.A. and Bychkova, O.V. (2013), “Accounting in coal-mining enterprise ecological activity: complex approach to production”, Ekonomika. Menedzhment. Pidpryiemnytstvo, no. 25 (II), pp. 145–158.
Zamula, I.V. (2011), “Environmental income and liabilities in an accounting system”, Visnyk Universytetu bankivskoi spravy Natsionalnoho banku Ukrainy : zb. nauk. prats, iss. 1, pp. 257–259.
Zhuk, V.M. (2012), “Environmental aspects of accounting in agro-industrial production”, Ahroekolohichnyi zhurnal, no. 2, pp. 18–23.
Melnyk, L.H. and Shapochka, M.K. (eds.) (2008), “Environmental accounting, auditing and insurance at the enterprise”, Osnovy ekolohii. Ekolohichna ekonomika ta upravlinnia pryrodokorystuvanniam [Fundamentals of ecology. Ecological economics and environmental management], textbook, Universytetska knyha, Sumy, Ukraine, pp. 660–685.
Koblianska, O.I., and Tsybulnyk, M.A. (2012), “Environmental costs and liabilities in the accounting system”, Ekonomichni nauky. Seriia “Oblik i finansy”, iss. 9 (33), part. 2, pp. 93–98.
Kolisnyk, Z.B. (2014), “The increasing role of environmental responsibility in the activities of industrial companies”, Naukovyi visnyk Natsionalnoho lisotekhnichnoho universytetu Ukrainy, iss. 24.6, pp. 85–95.
Len, V. and Koliveshko, O. (2014), “Environmental losses, costs and damages: concept, content”, Bukhhalterskyi oblik i audyt, no. 2, pp. 11–18.
Maliuha, N., and Zamula, I. (2009), “Environmental costs: classification and reflection accounting”, Bukhhalterskyi oblik i audyt : nauk. zhurnal, no. 5, pp. 35-41.
Pelyno, L.M. and Maksymiv, L.I. (2006), “The role of forest and the problem of accounting of the forest resources of Ukraine”, Nauk. visnyk NLTUU: Zb. nauk.-tekhn. prats, pp. 145-149.
Tretiak, A.M. and Zhuka, V.M. (eds.), (2005), “Recommendations on the organization of accounting and land evaluation at enterprises of agro industrial complex”, Oblik i finansy APK, no. 3, pp. 135–206.
Sakhno, L.A. (2009), “Environmental accounting and audit in the reform of the traditional accounting system in the enterprise”, Oblik i finansy APK, no. 1, pp. 89-92.
Refbacks
- There are currently no refbacks.
INNOVATIVE ECONOMY 2006 - 2024