Formation of an information base for management of circular economy implementation in agricultural enterprises

Анотація

Agricultural enterprises are characterized by significant amounts of waste generation, which requires an effective accounting system. The introduction of a clear accounting methodology will help to ensure control over the movement of waste at all stages of the production process, minimize the negative impact of waste on the environment, optimize costs associated with the disposal and reuse of raw materials. Qualitative accounting plays a strategic role in shaping the financial results of the enterprise. The proposed methodology should include the development of a clear classification of waste generated in the process of the enterprise’s activities, the introduction of special accounts for accounting for waste transactions, the application of sound methods for assessing waste and their reflection in financial reporting, the integration of environmental aspects into accounting for the implementation of the principles of the circular economy. The purpose of the study is to form an information base for managing the implementation of a circular economy in agricultural enterprises in accordance with the concept of a circular economy and the Sustainable Development Goals of Ukraine by 2030. Considering the specifics of agricultural waste generation, the organizational and methodological support of accounting has been improved in terms of accounting policy provisions, the working chart of accounts, the development of details of the primary accounting document for waste accounting, as well as the outline of the data that management reporting on waste generation and management should contain. The implementation of the proposed improvements will contribute to improving accounting in agricultural enterprises in accordance with the concept of a circular economy. Thus, an effective methodology for accounting for waste operations in agriculture is an important factor in the sustainable development of enterprises, which contributes to increasing their competitiveness, financial efficiency and environmental responsibility.

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