ECOLOGICAL ACCOUNT: BACKGROUND AND NECESSARY IMPLEMENTATION ON ENTERPRISES OF UKRAINE
DOI:
https://doi.org/10.33730/2310-4678.3.2018.190375Keywords:
sustainable development, ecological accounting, environmental activity, environmental information, accounting, management accounting, environmental control, environmental reportingAbstract
The article is devoted to the study of issues of environmental accounting, the need for its implementation
in the accounting and analytical practice of domestic enterprises. The research establishes that for
today enterprises are concerned with the conservation of the natural environment, rational use of nature,
reducing the negative impact on nature. The scale of ecological problems and the merging of pollution of
the environment require the direction of the enterprises to eliminate them and encourage the search for
instruments of ecological and economic self-improvement based on the principles of sustainable development.
At the same time, one of the main obstacles to the development and implementation of an effective
environmental policy of the company is the lack of proper management of comprehensive, accurate and
timely information on environmental activities.
The study found that environmental information should be an integral part of the compilation of clear
and reliable reports of those enterprises whose activities affect the environment. Currently, traditional
environmental analysis tools do not allow managers to reliably determine how effective environmental
policies are and how environmental policies affect the environment. Thus, environmental accounting is
an essential tool for implementing the concept of sustainable development.
The article describes the principles of development of theoretical and methodological provisions of
environmental accounting in the enterprise management system. The primary problems of implementation
of environmental accounting at Ukrainian enterprises are investigated. Approaches to accounting
environmental accounting in the managerial and financial context are considered. The results of the study
made it possible to establish that the introduction of environmentally-oriented accounting at enterprises will help to form an optimal accounting and analytical system, to take effective management decisions taking into account economic efficiency, environmental integrity.
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