ACCOUNTING AND AUDIT OF ENVIRONMENTAL ACTIVITIES

Анотація

The article summarizes the theoretical provisions and practical recommendations for improving the system of accounting and audit of environmental costs in the enterprises of agricultural production in the conditions of greening of social production. The concept of accounting and audit in the context of environmental activities is clarified. The main reasons for the need for accounting and audit of environmental activities in agricultural enterprises are formulated. Characterization of the costs of operating activities in the ADS for the possibility of isolation of environmental costs in them, with the purpose of reflecting in accounting and the possibility of analyzing the efficiency of their use is given. It is proposed to allocate an independent calculation article to reflect the cost of production of environmental costs. In order to integrate accounting and analytical support in the context of an environmental crisis, it is proposed to supplement the accounting system with appropriate accounts and subaccounts that would reflect this area of activity of the economic entity. The issues of clarification and development of conceptual approaches to disclosure of the nature of the environmental audit are considered, the necessary steps for improvement and the preconditions for the implementation and dissemination of the environmental audit are outlined.

Класифікація

Ідентифікатори

Схожі роботи