Issue №: 3 (53)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
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: npravduyk@gmail.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.
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
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
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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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.
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- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
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- 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”.
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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”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
