Kolisnyk Olena, PhD (Economics), Associate Professor of the Department of Accounting, University of the State Fiscal Service of Ukraine, Irpin, Ukraine

ORCID ID: 0000-0003-1755-5638
e-mail: kolesnik_l09@ukr.net

Gordienko Tatiana, Student of higher education of the first (bachelor level), University of the State Fiscal Service of Ukraine, Irpin, Ukraine

ORCID ID: 0000-0001-7848-5675
e-mail: gordienko_1998@ukr.net

Accounting for Environmental Costs in the Enterprise Management System in Conditions of Sustainable Development

Abstract. The article is devoted the problem of ecological costs in control system by an enterprise during a period of steady development. A domestic legislation is not given by interpretation of concept «account of ecological costs». Taking into account it a serious polemic is conducted between research workers and specialists-practices in relation to the necessity of selection of account of ecological costs and reflection of him in composition book-keeping. Consequently, a question is actual and requires research and fixing of theoretical bases and introduction of practice of conduct of account of ecological costs.

Purpose. The purpose of the article is to determine the ecological costs and classification, necessity of conduct of their account, in control system by an enterprise during a period of steady development.

Results. Classification of ecological costs has an important value, as their correct grouping is provided by a clear reflection in the accounts of an organization. There is plenty of signs after which group ecological costs, basic from them is: costs are after the types of activity; costs are after directions of realization; costs are after character of influence on a natural environment; costs are on sourcing. Thus, classification of ecological costs is instrumental in their working out in detail with the purpose of providing of high-quality registration-analytical to information about their kinds and amount. Subsequent generalization of ecological costs allows to form accounting and give its users, with the purpose of estimation of influence of production activity of enterprise on an environment. Defined task the account of ecological costs.

The scientific novelty of the got results consists in the grant of suggestions in relation to the improvement of theoretical bases of account of ecological costs. The practical value of the got results consists in possibility of the use of suggestions in relation to classification of charges at the conduct of account of ecological costs in control system by an enterprise.

Conclusions. A subject has in subsequent prospects of research in direction of improvement of account of ecological costs with the purpose of effective management.

Keywords: ecological activity; steady development; ecological account; costs; ecological costs; classification of costs; accounting policy; control system by an enterprise; guard of environment.

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