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.
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ta derzhava – Economy and the State, 5, 11-19. URL: http://www.economy.in.ua/pdf/5_ 2015 / 4.pdf
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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
