Methods for improving accounting and analytical support of enterprises in order to protect the environment
/ 0
- Details
- Category: Content №3 2023
- Last Updated on 27 June 2023
- Published on 30 November -0001
- Hits: 2463
Authors:
S.M.Belinska*, orcid.org/0000-0001-5826-5958, Petro Mohyla Black Sea National University, Mykolaiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
A.M.Uzhva, orcid.org/0000-0001-5239-5516, Petro Mohyla Black Sea National University, Mykolaiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
O.V.Lazarieva, orcid.org/0000-0002-1050-7118, Petro Mohyla Black Sea National University, Mykolaiv, Ukraine, e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
* Corresponding author e-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Naukovyi Visnyk Natsionalnoho Hirnychoho Universytetu. 2023, (3): 089 - 096
https://doi.org/10.33271/nvngu/2023-3/089
Abstract:
Purpose. Analysis and identification of peculiarities of man-made pollution (MMP) that are not reflected in the reporting. Development of mathematical methods for their calculation. Classification of environmental costs (EC) in accounting. Development of proposals for improvement of tax reporting tools and norms, enhancement of the impact of tax instruments on the introduction of environmental protection technologies and stimulating enterprise management to use the “environmental obligations” tools.
Methodology. Special and general methods of scientific knowledge were used: induction and deduction – to identify the peculiarities of technogenic pollution which are not taken into consideration in the accounting reporting; analytical method – for proposals to improve accounting and analytical support; method of analysis and synthesis – for the development of EC classification; mathematical analysis – to develop the method for calculating the peculiarities of pollution that are not taken into account in the reporting.
Findings. It is proposed to strengthen the motivational value of environmental obligations. The need to take into account the synergistic and vector nature of the polluting effects on the environment is pointed out. It is proposed to introduce an information center for accounting of natural capital for analysis and consideration of environmental damage in real time. A classification of costs aimed at achieving environmental goals has been developed and purpose of each of their types is specified. This allows increasing the effectiveness of management accounting. The need to publish management reporting is substantiated to ensure public audit as well as to increase the effectiveness of the management of environmental tasks.
Originality. The peculiarities of MMP, which are not reflected in the accounting reports, are established, mathematical methods for their calculation and evaluation are developed. Improvement of tax reporting tools and norms, strengthening of the impact of tax instruments, effective stimulation of enterprise management to use “environmental obligations” tools are proposed.
Practical value. Methods for calculating the peculiarities of MMP and proposals for improving accounting and analytical support to increase the efficiency of management and tax activities are introduced.
Keywords: accounting and analytical support, man-made pollution, mathematical methods of calculation, improvement of accounting
References.
1. Kelsall, C. A. (2020). Ecological Management Accounting – Taking into Account Sustainability, Does Accounting Have Far to Travel? Sustainability, 12, 8854. https://doi.org/10.3390/su12218854.
2. Tettamanzi, P., Venturini, G., & Murgolo, M. (2022). Sustainability and Financial Accounting: a Critical Review on the ESG Dynamics. Environmental Science and Pollution Research, 29, 16758-16761. https://doi.org/10.1007/s11356-022-18596-2.
3. Malikov, V., Plekan, M., & Kudlaieva, N. (2022). Ecological aspects of accounting in enterprise management. Economy and society, 44. https://doi.org/10.32782/2524-0072/2022-44-89.
4. Svynous, I., Slobodeniuk, O., Prysiazhniuk, N., Gavryk, O., & Sokolovsky, V. (2021). Тheoretical principles of ecological accounting development. Agrosvit, 15, 20-28. https://doi.org/10.32702/2306-6792.2021.15.20.
5. Slyvka, Ya. (2022). Social, ecological, economic consequences of the carbon footprint: an accounting aspect. Acta Academiae Beregsasiensis. Economics, 2, 248-256. https://doi.org/10.58423/2786-6742/2022-2-248-256.
6. Kolisnyk, O., & Tomsha, A. (2021). Accounting in the system of management of ecological activity of business entities. Economy and society, 31. https://doi.org/10.32782/2524-0072/2021-31-22.
7. Koval, V., Laktionova, O., Udovychenko, I., Olczak, P., Palii, S., & Prystupa, L. (2022). Environmental Taxation Assessment on Clean Technologies Reducing Carbon Emissions Cost-Effectively. Sustainability, 14, 14044. https://doi.org/10.3390/ su142114044.
8. Kolisnyk, O., & Gordienko, T. (2020). Accounting for Environmental Costs in the Enterprise Management System in Conditions of Sustainable Development. Modern Economics, 19(2020), 69-75. https://doi.org/10.31521/modecon.V19(2020)-12.
9. Storozhuk, T., & Druzhynska, N. (2021). Organization of environmental accounting in the context of implementation of sustainable development of the enterprise. Economy and society, 45. https://doi.org/10.32782/2524-0072/2021-25-65.
10. Hrechyn, B., Krykavskyy, Y., & Binda, J. (2021). The Development of a Model of Economic and Ecological Evaluation of Wooden Biomass Supply Chains. Energies, 14, 8574. https://doi.org/10.3390/en14248574.
11. D’Adamo, I., Falcone, P. M., & Morone, P. (2020). A new socio-economic indicator to measure the performance of bioeconomy sectors in Europe. Ecological Economics, 176, 106724. https://doi.org/10.1016/j.ecolecon.2020.106724.
12. Wang, S., Wang, H., & Wang, J. (2019). Exploring the effects of institutional pressures on the implementation of environmental management accounting: Do top management support and perceived benefit work? Business Strategy and the Environment, 28, 233-243. https://doi.org/10.1002/bse.2252.
13. Tran, T., & Herzig, C. (2020). Material flow cost accounting in developing countries: A systematic review. Sustainability, 12, 5413. https://doi.org/10.3390/su12135413.
14. Ghasemi, R., Habibi, H. R., Ghasemlo, M., & Karami, M. (2019). The effectiveness of management accounting systems: Evidence from financial organizations in Iran. Journal of Accounting in Emerging Economies, 9(2), 182-207. https://doi.org/10.1108/JAEE-02-2017-0013.
15. Tilt, C. A. (2018). Making social and environmental accounting research relevant in developing countries: A matter of context? Social and Environmental Accountability Journal, 38, 145-150. https://doi.org/10.1080/0969160X.2018.1489296.
16. Burritt, R. L., Herzig, C., Schaltegger, S., & Viere, T. (2019). Diffusion of environmental management accounting for cleaner production: Evidence from some case studies. Journal of Cleaner Production, 224, 479-491. https://doi.org/10.1016/j.jclepro.2019.03.227.
17. Mikhno, I., Koval, V., Shvets, G., Garmatiuk, O., & Tamošiūnienė, R. (2021). Discussion: Green Economy in Sustainable Development and Improvement of Resource Efficiency. Central European Business Review, 10(XX), 115. https://doi.org/10.18267/j.cebr.252.
18. Zayed, N. M., Mohamed, I. S., Islam, K. M. A., Perevozova, I., Nitsenko, V., & Morozova, O. (2022). Factors Influencing the Financial Situation and Management of Small and Medium Enterprises. Journal of Risk and Financial Management, 15, 554. https://doi.org/10.3390/jrfm15120554.
19. Spilnyk, I., & Palukh, M. (2019). Accounting in the digital econo-my conditions. International scientific journal, (1-2), 83-96. https://doi.org/10.35774/ibo2019.01.083.
20. Verkhovna Rada of Ukraine. Legislation of Ukraine (n.d.). State sanitary rules for the protection of atmospheric air in populated areas (against pollution by chemical and biological substances) (DSP-201-97) (1997). Approved by the order of the Ministry of Health of Ukraine dated July 9, 1997, No. 201. Retrieved from https://zakon.rada.gov.ua/rada/show/v0201282-97#Text.
21. National Ambient Air Quality Standards (2023). Retrieved from https://ww2.arb.ca.gov/resources/national-ambient-air-quality-standards.
22. State Statistics Service of Ukraine (2023). Retrieved from https://www.ukrstat.gov.ua.
23. Rahman, M., Chowdhury, S., Mohammad Zayed, N., Ali Imran, M., Hanzhurenko, I., & Nitsenko, V. (2022). Does Globalization Trigger an Ecological Footprint? Rocznik Ochrona Środowiska, 24, 141-162. https://doi.org/10.54740/ros.2022.011.
Newer news items:
- Development of collective intelligence in the enterprises’ digital transformation - 27/06/2023 03:35
- Fundamental imperatives of eliminating uncertainty on the basis of monitoring the activity of the iron ore enterprise - 27/06/2023 03:35
- Experimental research on muffle furnace dynamic properties - 27/06/2023 03:35
- Evaluation and control of data relevance in information systems of the transport industry management - 27/06/2023 03:35
- Optimization of track distribution of industrial railway stations between car designations - 27/06/2023 03:35
- Methodology for assessing the influence of external and internal factors on the development of the digital economy - 27/06/2023 03:35
- Homomorphic filtering in digital multichannel image processing - 27/06/2023 03:35
- Economic aspects of assessment and marketing of carbon emissions by enterprises based on the principles of sustainable development - 27/06/2023 03:35
- Problem issues regarding legal liability for environmental offenses in Ukraine - 27/06/2023 03:35
- Mathematical model of air flow movement in a motorized filter respirator - 27/06/2023 03:35
Older news items:
- Assessment of the risk to human health from the accumulation of heavy metals in and around the “2 July” neighborhood (Mitrovica-Kosovo, Kosovo) - 27/06/2023 03:35
- Assessing the accuracy of modeling the tubbing erector manipulator mechanism in solidworks motion program - 27/06/2023 03:35
- Long-term thermal productivity of polystyrene concrete in a new composite wall in a fixed formwork - 27/06/2023 03:35
- Design of double-shoulder threaded joints of drilling string elements - 27/06/2023 03:35
- Microstructures and mechanical properties of cold rolled pipes with increased small deformation - 27/06/2023 03:35
- Converting Slovianska TPP with the central coal pulverizing plant from anthracite to sub-bituminous coal - 27/06/2023 03:35
- Determination of steel arch support distance for roadways under the open-pit mine: a case study at the Mong Duong Coal Mine (Vietnam) - 27/06/2023 03:35
- Study on explosion in different cross-sectional shape charge cavity in tensile stress field - 27/06/2023 03:35
- Optimization of technological parameters of airlift operation when drilling water wells - 27/06/2023 03:35
- Influence of polymer solution concentration and media permeability on the residual resistance factor - 27/06/2023 03:35
Archive