Organizational and methodical fundamentals of an enterprise environmental costs accounting

Abstract

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.