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: email@example.com).
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.
1. Honcharuk, I.V. & Tomashuk, I.V. (2017). Vplyv ekoloho-ekonomichnoho faktoru na osoblyvosti orhanizatsiino-ekonomichnoho mekhanizmu vykorystannia resursnoho potentsialu silskykh terytorii. [The influence of the ecological and economic factor on the features of the organizational and economic mechanism of using the resource potential of rural areas]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: Topical issues of sciense and practical activity, 4, 52-62 [in Ukrainian].
2. Dopovid pro stan navkolyshnoho pryrodnoho seredovyshcha u Vinnytskii oblasti (2018 rik). [Report on the state of the environment in the Vinnytsia region (2018)]. Retrieved from: http://www.vin.gov.ua/images/doc/vin/departament-apk/doc/OperMonitor/ Dopov/VinnDopov2019.pdf (data zvernennia: 19.06.2020) [in Ukrainian].
3. Zhuk, V. M. (2012). Ekolohichni aspekty bukhhalterskoho obliku v ahropromyslovomu vyrobnytstvi. [Environmental aspects of accounting in agricultural production]. Ahroekolohichnyi zhurnal - Agroecological journal, 2, 18–23 [in Ukrainian].
4. Zamula, I.V. & Shyghun, M.M. (2009). Analitychna modelj bukhghaltersjkogho obliku ekologhichnoji dijaljnosti [Analytical model of accounting for environmental activities]. Visnyk nacionaljnogho universytetu “Ljvivsjka politekhnika” – Bulletin of the National University "Lviv Polytechnic", 647, 337-343 [in Ukraine].
5. Kaletnik, G.M. & Klymchuk, O. V. (2013). Ekolohichna enerhetyka – osnova rozvytku ekonomiky derzhavy [Environmental energy - the basis for the development of the state economy]. Zbalansovane pryrodokorystuvannia – Balanced use of natural resources, 2-3 [in Ukrainian].
6. Kaletnik, G. M. & Pryshliak, N. V. (2016). Efficiency of state support as the basis of sustainable agriculture. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: Topical issues of sciense and practical activity, 5, 7–23 [in Ukrainian].
7. Kaminsjka, M.B. (2017). Ekonomichni ta oblikovi aspekty ekologhobezpechnogho rozvytku aghrarnykh pidpryjemstv [Economic and accounting aspects of ecological and safe development of agricultural enterprises]. “Molodyj vchenyj” – “Young Scientist”, 4(44), 662-665 [in Ukraine].
8. Kostyshyn, N. (2014). Ekolohichnyi audyt yak instrument systemy intehrovanoho informatsiinoho zabezpechennia. [Environmental audit as a tool of the integrated information support system]. Visnyk Lvivskoho natsionalnoho ahrarnoho universytetu – Bulletin of Lviv National Agrarian University, 11-18 [in Ukrainian].
9. Len, V. & Koliveshko, O. (2014). Ekolohichni zbytky, vytraty ta vtraty: poniattia, zmist [Environmental damages, costs and losses: concepts, content]. Bukhhalters'kyj oblik i audyt – Accounting and Auditing. 2, 11-18 [in Ukrainian].
10. Lepetan, I. M. (2019). Bukhhalterskyi oblik aktyviv pidpryiemstva: ekolohichnyi vektor. [Accounting accounting of enterprise assets: environmental vector]. Ahrosvit – Agromir,12, 28-38 [in Ukrainian].
11. Mulyk, T. (2020). Otsinka vplyvu silskoho hospodarstva na dovkillia: rehionalnyi aspekt [Assessment of the impact of agriculture on the environment: regional aspect]. Elektronne naukove fakhove vydannia z ekonomichnykh nauk «Modern Economics» – Electronic scientific specialized publication on economic sciences "Modern Economics", 9, 135-142 [in Ukrainian].
12. Plakhtii, T. F. & Drachuk, V. Yu. (2019). Ekolohichnyi podatok: poriadok opodatkuvannia ta vidobrazhennia v systemi bukhhalterskoho obliku. [Environmental tax: the order of taxation and reflection in the accounting system]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: Topical issues of sciense and practical activity, 5, 143-158 [in Ukrainian].
13. Pravdyuk, A.L., Prutska, T.Yu. & Pravdyuk, M.V. (2019). Informatsiine zabezpechennia upravlinnia pidpryiemnytskoiu diialnistiu na zasadakh instytutsionalizmu. [Information support for the management of entrepreneurial activity on the basis of institutionalism]. Kyiv : Tsentr uchbovoi literatury, 360 p. [in Ukrainian].
14. Pravdyuk, A.L. & Pravdyuk, N.L. (2018). Posylennia yakosti oblikovoi informatsii ta yii roli v upravlinni zemelnymy resursamy [Strengthening the standards of accounting information quality and its role in land management]. Ekonomіka APK – Economy of APK, 10, 26-39 [in Ukrainian].
15. Prokopyshyn, O. S. & Hnatyshyn, L. B. (2016). Modeliuvannia bukhhalterskoho vidobrazhennia ekolohichnoi diialnosti v systemi obliku silskohospodarskykh pidpryiemstv. [Modeling accounting reflection of environmental activities in the accounting system of agricultural enterprises.]. Naukovi pratsi [Chornomorskoho derzhavnoho universytetu imeni Petra Mohyly kompleksu "Kyievo-Mohylianska akademiia"]. Seriia : Ekonomika Scientific works - Scientific works [of the Black Sea State University named after Peter Mohyla complex "Kiev-Mohyla Academy"]. Series: Economics, 275, V.263. 78-83 [in Ukrainian].
16. Savchenko, O.F. (2011). Ekonomika, orhanizatsiia i upravlinnia ratsionalnym pryrodokorystuvanniam na mikrorivni. [Economics, organization and management of rational environmental management at the micro level]. Poltava: RVV PUET, Ch. 1, 242 s. [in Ukrainian].
17. Ocheretko, L. M. & Druhakova, A. S. (2018). Udoskonalennia obliku vytrat ekolohichnoi diialnosti. [Improving the accounting of environmental costs]. Ekonomika ta derzhava - Economy that power, 1, 50-54 [in Ukrainian].
18. Stehnei, M.I. (2016). Mekhanizm ekolohichno staloho rozvytku silskykh terytorii: sutnist, skladovi ta funktsii. [The mechanism of environmentally sustainable development of rural areas: essence, warehouses and functions]. Ekonomichnyi visnyk Zaporizkoi derzhavnoi inzhenernoi akademii - Economic Bulletin of the Zaporozhye State Engineering Academy, 1, 36-42 [in Ukrainian].
19. Gutsalenko, L., Wasilewski, M., Mulyk, T., Marchuk, U. & Mulyk, Y. (2018). Accounting control of capital investment management: realities of Ukraine and Poland. Economic Annals-XXI, 3-4, 79-84.
21. Glachant, M. (2002). Implementing European Environmental Policy in the European Union. Cheltenham: Edward Elgar, 214 p.
071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "