حسابداری برای هزینه های محیطی
Abstract
Introduction
Environmental controlling
Methods of environmental controlling
Functions of environmental controlling
Instruments of environmental controlling
Accounting for environmental costs as an instrument of environmental controlling
Discussion
Conclusions
References
Abstract
Purpose: The purpose of this paper is study the peculiarities of environmental controlling in the context of the implementation of the sustainable development strategy and the systematization of methods, functions and tools, as well as consideration of the possibility of applying environmental controlling methods in the organization through the consideration of environmental costs.
Introduction
The increasing burden on the environment, the reduction in the reserves of non-renewable natural resources, the pollution of the biosphere and the progressive climate change due to anthropogenic loading lead to a reduction in the rates of economic growth of individual states and territories. Of particular importance is the economy, which focuses on sustainable development and, consequently, on the preservation of the foundations of the humankind existence. Such an economy is a prerequisite for the long-term economic growth. As part of the tightening of environmental legislation, companies are forced to introduce the environmental component in all areas of the organization: production, logistics and management. Environmental management and environmental controlling in the enterprise are designed to account for both environmental and economic assessment of changes in financial and energy flows. However, until recently such systems mainly covered the physical, quantitative aspects of the problem, without completely affecting the cost characteristics of the process of production management. Such ecological and economic management in the enterprise corresponds to the concept of sustainable development. It is aimed at implementing the principle of ecological efficiency and involves reducing the impact on the environment while increasing the profitability of production. The practice of management in the field of environmental protection and nature management is improved based on the principles of sustainable development by developing and implementing new management mechanisms aimed at achieving environmental goals and objectives and implementing projects and programs in order to improve the environmental and economic efficiency of economic activities. Currently, such innovative management tools as environmental management, environmental auditing and environmental controlling are actively developed and disseminated. Hence, there is a need for a scientific justification for environmental and economic management in an enterprise based on approaches of environmental costs accounting.