ACCOUNTING IN THE SYSTEM OF MANAGEMENT OF ECOLOGICAL ACTIVITY OF BUSINESS ENTITIES

Abstract

In today's environment, society is concerned about environmental issues such as climate change, ozone holes, air and water pollution, soil depletion and pollution, deforestation, destruction of the environment's ability to self-clean and self-healing, and therefore against these problems there is a need to study accounting accounting in the management system of environmental activities of economic entities. Environmental costs are attributed to specific products and reflected separately, only if they are part of direct costs. Detailed accounting of the costs associated with environmental measures for certain types of products requires the distribution of total costs by place of origin. Such environmental costs arise when borrowing funds for efficient business activities and prevention of environmental consequences, as well as the management of environmental activities at the enterprise. Therefore, the main tasks of the need to streamline the accounting of environmental activities of the entity are the implementation of operations related to the environmental activities of the entity, as well as analysis of their impact on financial results, analysis of indicators of waste and environmental factors, formation and preparation of environmental reports and its subsequent publication. In Ukraine, there are powerful manufacturing enterprises that form the gross domestic product, export a significant part of domestic products or goods, occupy certain positions in the world market. Many such companies or organizations focus their activities on maximizing profits, forgetting that they pose a threat to the environment when they do not rationally destroy waste. Not only water bodies, soils, but also the population suffer from such activity. To ensure the management of environmental activities for the manifestations of environmental risks, it is necessary to anticipate the potential environmental consequences of any type of activity of manufacturing products or goods, as well as to take measures to prevent such situations. Therefore, making effective management decisions, first of all, depends on the accounting of the enterprise to manage the environmental activities of the enterprise or organization.