ACCOUNTING SUPPORT FOR FORMATION OF ENVIRONMENTAL COSTS
PRAVDIUK Nataliia – Doctor of Economic Sciences, Professor of Accounting Department, Vinnytsia National Agrarian University (21008, 3, Sonyachna St., Vinnytsia, e-mail: firstname.lastname@example.org).
The article substantiates the importance of taking into account environmental costs in the agricultural sector. The author's interpretation of the essence of accounting support of management on environmental costs is given, is reduced to the process of choosing means of influencing payments for improving product quality, preserving the natural environment, improving the efficiency of using natural resources in order to achieve strategic goals of activities with the greatest environmental effect at all levels of the hierarchy. The essence of current accounting and reporting on environmental costs is disclosed. A system of information support for environmental costs management has been formed, the tasks of accounting for environmental costs and the formation of accounting policies. On the example of the Vinnitsa region, a grounded approach to the structure of information support for making environmentally oriented management decisions based on certain accounting objects. A constructive scheme of information support for the management of environmental costs of agricultural enterprises has been developed and on its basis - the concept of ensuring the management of environmental costs of an agricultural enterprise. It has been suggested that the obligation to maintain environmental accounting and reporting will help to increase the overall efficiency of the agricultural sector, optimize costs, and improve product quality in accordance with international requirements. The use of the developed proposals will improve the level of environmental cost management based on accounting support. Prospects for further research are to determine the methodology for the formation of the order of reflection of accounting information to ensure the management of environmental costs, environmental activities and environmental reporting for various agricultural enterprises.
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