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: email@example.com
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.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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