Features of nature protection activity expenses classification and accounting

Economic Annals-ХХI: Volume 140, Issue 3-4(2), Pages: 67-70

Citation information:
Rassulova, N., & Ardatieva, T. (2014). Features of nature protection activity expenses classification and accounting. Economic Annals-XXI, 3-4(2), 67-70. https://ea21journal.world/index.php/ea-v140-17/

Nadiya Rassulova
PhD (Economics),
Professor,
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
31 Shchors Str., Donetsk, 83050, Ukraine
rassulova.nadejda@yandex.ru

Tetiana Ardatieva
PhD Seeker,
Donetsk National University of Economics and Trade named after Mykhailo Tugan-Baranovsky
31 Shchors Str., Donetsk, 83050, Ukraine
ArdatievaTetiana@yandex.ru

Features of nature protection activity expenses classification and accounting

Abstract. The article is devoted to theoretical and practical study of nature protection activities accounting at the industrial enterprises, determination of their role in the decision-making process. The results of our personal investigation and questioning of 36 industrial enterprises enabled us to have a relatively objective assessment of the accounting state for nature protection activities in Donetsk and Lugansk regions. Classification of expenses and principles of the nature protection activity expenses accounting is improved on the basis of the received results. The expediency of sub-accounts opening: «The expenses on the nature protection activity» to synthetic accounts «The general production expenses», «The administrative expenses», «The distribution expenses», «The other operating expenses» is proved in the article. This provides control over the implementation of the expenses estimation, the accumulation of data on total amount of expenses for restoration of environment and their reflection in the integrated reporting of the enterprise. The forms of the administrative reporting based at the expenses accounting within the centres of responsibility are offered by the authors for the qualitative administrative decisions timely adoption. This allows providing the internal and external users of the enterprise with amount-quantitative and qualitative information of nature protection appointment. The offers proposed by the authors may result in gaining information and social effects. This will give the possibility to the industrial enterprises to occupy own ecological and economic place at the market in the competitiveness conditions.

Keywords: Accounting of Nature Protection Activities; Industrial Enterprises; Management Decisions; Classification of Nature Protection Expenses; Integrated Reporting; Quality Information

JEL Classification: M40; M41

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Received 03.03.2014