ORGANIZATION OF ACCOUNTING OF ENVIRONMENTAL COSTS

Abstract

Introduction. Enterprise expenses, from the point of view of their management, are a complex multi-layered category. The effectiveness of the organization of cost accounting in the enterprise has a significant impact on financial results and other indicators of financial reporting. For successful development in modern business conditions, it is necessary to take into account the environmental side of their activities, as a result of which new accounting objects arise, in particular, environmental costs. These expenses will differ in content from others in their social significance. Therefore, when accounting for them, slightly different approaches should be applied than for ordinary operating expenses. Accordingly, it is important to single out a group of environmental costs when developing approaches to organizing their accounting.

Materials and methods. Finding out the nature of environmental costs is a key issue for their proper organization. A number of scientists describe environmental costs as compensation for the opportunity to use natural resources. This is a very precise definition for explaining their economic nature, but from the point of view of accounting organization, it is necessary to define this category in the context of current accounting standards. In addition, for the proper organization of accounting for environmental costs, it is necessary to develop their classification, accounting nomenclatures and methods for accounting and distributing such costs.

Results and discussion. A reorientation of the approach to determining environmental costs is required, since they are carried out not only in the interests of the enterprise itself, but are also beneficial to society as a whole. Therefore, it is important to amend the accounting standards in terms of supplementing them with definitions of environmental accounting objects.

Environmental costs as an accounting object represent a decrease in economic benefits in the form of a decrease in assets or an increase in liabilities in order to optimize the processes of environmental management at an enterprise and eliminate the consequences of the negative impact of its activities on the environment. Under the optimization of environmental management is understood the optimal ratio of business benefits and harm to the environment, focus on resource-saving and energy-efficient technologies.

Conclusions. Introduction into the theory and practice of accounting for the category of environmental costs, as well as granting them a separate status at the legislative level, will make it possible to better control the environmental activities of an enterprise and greener business process management.

  Materials and methods. Finding out the nature of environmental costs is a key issue for their proper organization.  A number of scientists describe environmental costs as compensation for the opportunity to use natural resources.  This is a very precise definition for explaining their economic nature, but from the point of view of accounting organization, it is necessary to define this category in the context of current accounting standards.  In addition, for the proper organization of accounting for environmental costs, it is necessary to develop their classification, accounting nomenclatures and methods for accounting and distributing such costs.

  Results and discussion.  A reorientation of the approach to determining environmental costs is required, since they are carried out not only in the interests of the enterprise itself, but are also beneficial to society as a whole.  Therefore, it is important to amend the accounting standards in terms of supplementing them with definitions of environmental accounting objects.

  Environmental costs as an accounting object represent a decrease in economic benefits in the form of a decrease in assets or an increase in liabilities in order to optimize the processes of environmental management at an enterprise and eliminate the consequences of the negative impact of its activities on the environment.  Under the optimization of environmental management is understood the optimal ratio of business benefits and harm to the environment, focus on resource-saving and energy-efficient technologies.

  Conclusions.  Introduction into the theory and practice of accounting for the category of environmental costs, as well as granting them a separate status at the legislative level, will make it possible to better control the environmental activities of an enterprise and greener business process management.

  Key words.  Organization of accounting, environmental costs, production environmental costs, capitalized environmental costs.