{"id":13267,"date":"2020-03-19T15:52:39","date_gmt":"2020-03-19T13:52:39","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=13267"},"modified":"2020-03-19T16:05:09","modified_gmt":"2020-03-19T14:05:09","slug":"accounting-for-environmental-costs-in","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/accounting-for-environmental-costs-in\/","title":{"rendered":"Kolisnyk Olena, Gordienko Tatiana. Accounting for Environmental Costs in the Enterprise Management System in Conditions of Sustainable Development"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n
JEL Classification<\/strong>: \u041c 41.<\/span><\/td>\nDOI<\/b>: https:\/\/doi.org\/10.31521\/modecon.V19(2020)-12<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

[\/vc_column_text][vc_column_text]<\/p>\n

Kolisnyk\u00a0Olena<\/strong>, PhD (Economics), Associate Professor of the Department of Accounting, University of the State Fiscal Service of Ukraine, Irpin, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0003-1755-5638<\/a>
\ne-mail<\/strong>: kolesnik_l09@ukr.net<\/a><\/p>\n

Gordienko\u00a0Tatiana<\/strong>, Student of higher education of the first (bachelor level), University of the State Fiscal Service of Ukraine, Irpin, Ukraine<\/p>\n

ORCID ID<\/strong>: 0000-0001-7848-5675<\/a>
\ne-mail<\/strong>: gordienko_1998@ukr.net<\/a><\/p>\n

Accounting for Environmental Costs in the Enterprise Management System in Conditions of Sustainable Development<\/h2>\n

 <\/p>\n

Abstract<\/strong>. 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 \u00abaccount of ecological costs\u00bb. 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.<\/p>\n

Purpose<\/strong>. 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.<\/p>\n

Results<\/strong>. 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.<\/p>\n

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.<\/p>\n

Conclusions<\/strong>. A subject has in subsequent prospects of research in direction of improvement of account of ecological costs with the purpose of effective management.<\/p>\n

Keywords<\/strong>: ecological activity; steady development; ecological account; costs; ecological costs; classification of costs; accounting policy; control system by an enterprise; guard of environment.<\/p>\n

References:<\/strong><\/p>\n

    \n
  1. Deriy, V. A. (2015). Accounting, audit and analysis of environmental performance of enterprises: the concept, status and directions of development. <\/em>Ekonomichnyj analiz<\/em>, 19(2), 193-200 [in Ukrainian].<\/li>\n
  2. Verkhovna Rada of Ukraine (1999). On accounting and financial reporting in Ukraine (Law of Ukrain No. 996-XIV, July 16). Retrieved from https:\/\/zakon.rada.gov.ua\/laws\/show\/996-14 [in Ukrainian].<\/li>\n
  3. Voronovskaya, O. V. (2011). The essence and development of environmental accounting. Halyts’kyj ekonomichnyj visnyk, <\/em>2(31), 195\u00ad200 [in Ukrainian].<\/li>\n
  4. Kirsanova, T. A., Kirsanova, E. V. & Lukyanikhin, V. A. (2004). Jekologicheskij kontrolling \u2013 \u0456nstrument ekomenedzhmenta<\/em>. Sumy: Cossack shaft [in Ukrainian].<\/li>\n
  5. Gritsenko, O. I. (2016). Environmental accounting: defining the perspectives and main principles of implementation. Ekonomika i suspil’stvo<\/em>, 2, 678-683 [in Ukrainian].<\/li>\n
  6. Zamula, I. V. (2010). Environmental accounting: theory and methodology <\/em>(doctoral \u0422hesis). \u0410ccounting, analysis and audit. <\/em>Zhytomyr: State Technological University [in Ukrainian].<\/li>\n
  7. Peligno, L. M. (2008). The place of ecological accounting in the modern accounting system and its importance in the field of environmental protection. Naukovyj visnyk Ukr. Derzhavnyj lisotekhnichnyj universytet Ukrainy, <\/em>18(2), 70-75 [in Ukrainian].<\/li>\n
  8. Savchenko, O., Datsiy, O., Baida, A. & Winter, G. (2015). Environmental costs: problems of law, accounting and taxation. Ekonomika ta derzhava,<\/em> 5, 11-19.<\/li>\n
  9. Ministry of Finance of Ukraine (1999). Accounting Standard (Cost) Regulation 16 “Expenses” (Order No. 318, December 31). Retrieved from: https:\/\/zakon.rada.gov.ua\/laws\/show\/z0027-00 [in Ukrainian].<\/li>\n
  10. Verkhoglyadova, N. I., Shilo, V. P. & Ilyina, S. B. (2010). Bukhhalters’kyj finansovyj oblik: teoriia ta praktyka. Kyiv: Center for Educational Literature [in Ukrainian].<\/li>\n
  11. Gusakovskaya, E. G. (2010). Accounting for environmental costs. Buhgalterskij uchet<\/em>, 22, 22-26 [in Ukrainian].<\/li>\n
  12. Zamula, I. V. (2010). Bukhhalters’kyj oblik ekolohichnoi diial’nosti u zabezpechenni stijkoho rozvytku ekonomiky.<\/em> Zhytomyr: State Technological University [in Ukrainian].<\/li>\n
  13. Len V. & Koliveshko O. (2014). Environmental losses, costs and losses: concept, content. Bukhhalters’kyj oblik i audyt<\/em>, 2, 11-18 [in Ukrainian].<\/li>\n
  14. Maksimov, L. I. (2005). Trends in the development of environmentally oriented accounting. Naukovyj zhurnal bukhhalters’kyj oblik i audyt, <\/em>5, 18-23 [in Ukrainian].<\/li>\n
  15. Morozova, E. V. (2007). Classification of environmental costs and environmental protection. Sovremennye naukoemkie tehnologii, <\/em>9, 40-41 [in Ukrainian].<\/li>\n
  16. Slyusarchuk, R. I. (2003). Classification of environmental costs and sources of their occurrence in woodworking enterprises. Naukovyj visnyk Ukr. Derzhavnyj lisotekhnichnyj universytet Ukrainy,<\/em> 13(4), 234\u2013238 [in Ukrainian].<\/li>\n
  17. Sovik, M. I. (2018). The need to introduce environmental costs in environmental performance in line with the sustainable development concept. Naukovyj visnyk Uzhhorods’koho natsional’noho universytetu<\/em>, 19(3), 61-64 [in Ukrainian].<\/li>\n
  18. Savchenko, O. F., Artukh, O. V. & Milka, A. I. (2011). Ekolohichna ekonomika. Poltava: University of Economics and Trade [in Ukrainian].<\/li>\n
  19. Savchenko, O. F., Datsiy, O. I., Baida, A. A, & Winter, G. I. (2015). Environmental costs: problems of law, accounting and taxation. Ekonomika ta derzhava. Ekonomichna nauka<\/em>, 5, 11-19 [in Ukrainian].<\/li>\n
  20. Kireytseva, G. V. (2012). The essence and classification of environmental costs for operations with atmospheric air. Visnyk Zhytomyrs’koho derzhavnoho tekhnolohichnoho universytetu<\/em>, 3(61), 67-73 [in Ukrainian].<\/li>\n
  21. Sadovskaya, I. B. (2014). Classification of environmental costs for management accounting purposes. Ekonomichni nauky, <\/em>11(41), 223-234 [in Ukrainian].<\/li>\n
  22. Zhulavsky, A. Y. (2011). Management of environmental costs. Visnyk L’vivs’koi komertsijnoi akademii<\/em>, 36, 142-145 [in Ukrainian].<\/li>\n
  23. Ocheretko, M. L. & Druhakova, A. S. (2018). Improvement of cost accounting of environmental activities. Ekonomichna nauka. Ekonomika ta derzhava<\/em>, 1, 50-54 [in Ukrainian].<\/li>\n
  24. Sakhno, L. A. (2009). Environmental accounting and audit in reforming the traditional enterprise accounting system. Oblik i finansy APK: bukhhalters’kyj portal<\/em>, 1, 89-92.<\/li>\n<\/ol>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]Received:<\/strong> 16 February 2020<\/p>\n

    \"kolisnyk.pdf\"<\/div>
    kolisnyk.pdf<\/div><\/div>
    <\/div>
    <\/div>
    Size: <\/span>0.51 Mb<\/span><\/div>
    Download Now!<\/a><\/span>731<\/span> Downloads<\/span><\/span><\/div><\/div>
    <\/div>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n\n\n\n\n
    \n

    How to quote this article?<\/p>\n<\/td>\n<\/tr>\n

    Kolisnyk, O. & Gordienko, T. (2020). Accounting for Environmental Costs in the Enterprise Management System in Conditions of Sustainable Development. Modern Economics<\/em>, 19(2020), 69-75. DOI: https:\/\/doi.org\/10.31521\/modecon.V19(2020)-12.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    [\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<< Back to contents<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n

    <\/div>\n

    <\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text] JEL Classification: \u041c 41. DOI: https:\/\/doi.org\/10.31521\/modecon.V19(2020)-12 [\/vc_column_text][vc_column_text] Kolisnyk\u00a0Olena, 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\u00a0Tatiana, Student of higher education of the first (bachelor level), University of the State Fiscal Service of Ukraine, Irpin, Ukraine ORCID ID:
    Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[127],"tags":[128],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/13267"}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=13267"}],"version-history":[{"count":0,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/13267\/revisions"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=13267"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=13267"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=13267"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}