Issue №: 8 (48)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
ORGANIZATIONAL AND METHODICAL FUNDAMENTALS OF AN ENTERPRISE ENVIRONMENTAL COSTS ACCOUNTING
LEPETAN Іnna – PhD in Economics, Associate Professor, Associate Professor of Accounting
Department, Vinnytsia National Agrarian University, e-mail: lepetan_inna@i.ua
A rational organization of accounting for environmental costs is a system of elements and means of
optimal construction of the accounting process in order to obtain and provide reliable, operational,
analytical and qualitative information for the management of environmental costs and control of the
resources used in the field of environmental protection. Due to the rational organization of accounting of
environmental costs, an information base is formed for a comprehensive analysis of environmental costs,
effective management of environmental costs and environmental activities, reliable statistical indicators
of the activities of enterprises in the field of environmental protection.
The article deals with the economic concept of "environmental costs", and its interpretation by
various domestic and foreign scientists. The nature of the origin of environmental costs has been
investigated. The cost of environmental protection in the total volume and at the own funds of enterprises,
organizations and institutions is analyzed. The environmental costs of sources of funding in 2017 are
examined. The problems of image in accounting and reporting of environmental costs are considered.
1. Bryliev, A.N. (1983). Puti sovershenstvovanija ucheta i analiza zatrat na ohranu okruzhajushhej
sredy [Ways to improve accounting and analysis of environmental costs] : Extended abstract of candidate’s
thesis. Lviv [in Ukrainian].
2. Davydyuk, T.V. (2009). Ekolohichnyj, intelektual'nyj ta liuds'kyj kapital v teorii
bukhhalters'koho obliku [Environmental, intellectual and human capital in the accounting theory].
Zhytomyr [in Ukrainian].
3. Drahan, I.V. (2012). Formuvannia rehional'noi systemy upravlinnia pryrodokorystuvanniam na
innovatsijnij osnovi [Formation of regional system of nature management control on innovative basis].
Ekolohichnyj visnyk – Ecological Bulletin. 1, 9-10 [in Ukrainian].
4. Kondratyuk, O.M. (2008). Oblik i analiz ekolohichnykh vytrat promyslovykh pidpryiemstv
[Accounting and analysis of environmental costs of industrial enterprises]. Extended abstract of
candidate’s thesis. Kyiv [in Ukrainian].
5. 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].
6. Makar, S.V. (1997). Osnovy jekonomiki prirodopol'zovanija [Fundamentals of nature
management economics]. Moscow: Finance and Statistics [in Russian]
7. Pelinho, L.M. (2008). Mistse ekolohichnoho obliku v suchasnij systemi bukhhalters'koho obliku
ta joho vazhlyve znachennia v sferi okhorony dovkillia [The place of ecological accounting in the modern
accounting system and its importance in the field of environmental protection]. Naukovyj visnyk NLTU
Ukrainy – Scientific Bulletin of NLTU of Ukraine, 18.2, 70-75 [in Ukrainian].
8. Savchenko, O.F., Datsii, O.I., Baida, A.A., Zyma, G.I. (2015). Ekolohichni vytraty: problemy
prava, obliku ta opodatkuvannia [Ecological costs: problems of law, accounting and taxation]. Ekonomika
ta derzhava – Economy and the State, 5, 11-19. URL: http://www.economy.in.ua/pdf/5_ 2015 / 4.pdf
9. Sovyk, M.I. (2018). Orhanizatsijno-metodychni zasady bukhhalters'koho obliku ekolohichnykh
vytrat pidpryiemstv Ukrainy v umovakh ievrointehratsii [Organizational and methodological principles of
accounting for environmental costs of Ukrainian enterprises in the context of European integration].
Molodyj vchenyj – Young scientist. 8, 217-222 [in Ukrainian].
10. Statystychnyj zbirnyk. Dovkillia Ukrainy za 2018 rik [Statistical Collection “Ukraine's
Environment” for 2018]. Kyiv: URL: http://www. http://ukrstat.gov.ua/ druk/publicat/kat_u/ 2019/zb/
11/Zb_dovk_2018.pdf
11. Zamula, I.V. (2010). Bukhhalters'kyj oblik ekolohichnoi diial'nosti u zabezpechenni stijkoho rozvytku
ekonomiky [Environmental accounting in sustainable economic development]. Zhitomir [in Ukrainian].
12. Zamula, I.V. (2013). Ekolohichni dokhody ta zobov'iazannia v systemi bukhhalters'koho obliku
[Environmental Incomes and Liabilities in the Accounting System]. Visnyk Universytetu bankivs'koi
spravy Natsional'noho banku Ukrainy – Bulletin of the Banking University of National Bank of Ukraine,
1 (16). 257-259 [in Ukrainian].
13. Zhuk, P.V. (2011). Rehional'ni pryrodno-tekhnohenni zahrozy v systemi natsional'noi bezpeky
[Regional natural and technogenic threats in the national security system]. Rehional'na ekonomika –
Regional economy. 4, 210-216 [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
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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”.
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. "
