ECOLOGICAL COSTS, THEIR ECONOMIC NATURE AND CONDITION
Journal Title: Економічний часопис Східноєвропейського національного університету імені Лесі Українки - Year 2019, Vol 1, Issue
Abstract
The article considers the economic concept of «environmental costs», various interpretations of his domestic and foreign scientists. The changes of the normative-legal legislation concerning expenses on protection of the environment in the modern conditions are investigated. Conducting an analysis of the costs of protecting the environment. The problems of reflection in the accounting and reporting of environmental costs are investigated. The purpose of the article. The purpose of the article. Investigation of the essence, content and role of environmental costs in economic activity, studying the state of expenses on environmental protection in Ukraine. The method (methodology). In this paper we have used the following methods: the method of comparison,method of analysis, method of synthesis, method of abstraction, theoretical method, method of historical and logical generalization. The dialectical method of investigation has become the methodological basis of the research. Results. The essence of the economic concept «ecological costs» and their reflection on the legislative and normative basis are revealed. The analysis of expenses on environmental protection at the expense of own funds of enterprises, organizations, institutions by types of environmental measures in actual prices has been carried out. The dynamics of capital investments on environmental protection and capital repairs of the main means of environmental protection at the expense of own funds of enterprises, organizations and institutions are researched. The dynamics of current expenses for environmental protection at the expense of own funds of enterprises, organizations, institutions and environmental expenditures by sources of financing in 2017 are considered. The problem of displaying environmental costs in accounting and financial reporting is highlighted. Further research seems appropriate to focus on the location of environmental costs in management accounting.
Authors and Affiliations
Nadiya Bukalo
Keywords
Related Articles
- EP ID EP507248
- DOI 10.29038/2411-4014-2019-01-128-137
- Views 141
- Downloads 0
Reporting on Sustainable Development: Perspective for Stakeholders’ Decision Making and Problem for Presentation in an Integrated Format
The article deals with key prospects and challenges in compiling and reporting on sustainable development, describing trends in its distribution. The author summarizes the key benefits of reporting on sustainable develop...
Stages of Formation of Oil and Gas Industry in Ukraine
In the article the author studies the process of formation, development, achievements, prospects and scientific-technical potential of the oil and gas industry in Ukraine. Determined that the implementation of a signific...
About the Investment Component of Corporate Financial Reporting
The combination of reporting and their information requests is considered. The sphere of influence and interest’s conflict between the participants of corporations are established. Satisfying the information needs and ma...
ENVIRONMENTAL SECURITY IN THE SYSTEM MANAGEMENT OF THE ENTERPRISE
The article examines the existing approaches to the definition of the essence of environmental safety. Further development got the approaches to meaningful filling of ecological safety of the enterprise as a condition of...
Applying the Concept of Public Utility in Petrol Stations Placing: Geo-Marketing Approach
The problems of reasoning of placing the petrol stations with the help of the concept of public utility by means of geo-marketing analysis are studied in the article. The theoretical basis of defining and interpretation...