Environmental Safety of Agricultural Business in Ukraine: Accounting and Analytical Support

Abstract

Delimitation of the environmental component of national and corporate economic activity is one of the ways to present information on environmental activities in the accounting and reporting system. An important problem of this system of accounting for natural resource and environmental indicators is the lack of methods for the formation of such business transactions. Only if environmental indicators are taken into account in the economic activities of enterprises, an objective assessment can be given and a competitive agricultural business can be formed. The purpose of the study is to find out the importance of environmental safety of the agrarian business of Ukraine and its accounting and analytical support. It is determined that the primary role in the process of environmental management is designed to perform accounting as a system that reflects the events of economic life, including the impact of the enterprise on the environment. The article discloses the role of accounting in ensuring environmental safety of business. The volume of expenses of business entities for the implementation of environmental measures, including waste management, is investigated. The costs of environmental protection of agriculture, forestry and fisheries in Ukraine are analysed. It is revealed that the main objects of accounting for environmental activities are assets, liabilities and results of the enterprise. The article reveals the essence and methodology of environmental accounting of these objects: natural resource potential, production waste, non-current assets of environmental purpose, environmental liabilities, environmental costs, environmental income and financial results from the environmental activities of the business entity.