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Електронний архів Житомирського державного технологічного університету
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| Title |
???????? ??????????????? ?????? ??????????? ?????? ?? ????????????? ????????????????????? ??????
Problems of accounting of environmental costs in ore mining industry enterprises |
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| Creator |
?????????, ?.?.
?????????, ?.?. Lagovska, O.A. Maximova, V.F. |
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| Subject |
?????????????? ?????
?????????? ??????? ???????????????????? ???????????? accounting environmental costs mountain-concentrating company |
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| Description |
????????? ???????????? ? ?????????, ?????????? ? ??????????? ???????????? ? ??????? ?????????? ?????????????? ???????? ????????? ??????????? ???????? ?? ?? ?????????????? ??????, ?? ?????????? ??????? ?? ?????????????? ????????????, ?????????? ???? ??????????. ?? ???????? ???????????? ??????????? ??????? ??????????????? ??????, ?? ??????? ????????????? ??????? ?????????? ??????????? ???????? ?????????? ????????????. ? ??????? ? ??? ????????? ??????? ????????????? ??????????????? ?????? ??????????? ?????? ?? ????????????? ????????????????????? ?????? ?????????? ?? ????????????? ??????? ?? ???????? ??????????? ????????? ?????????? ???? ????? ???????? ? ??????????? ??????????? ?? ?????? ???????????? ???????????? ?????????. ???????? ????? ??????????? ?????? ?? ????????????? ????????????????????? ?????? ?? ????????? ?????????? ?????? ?? ?????????? ???????, ???????? ?? ????? ???????. ?????????, ?? ?????????? ??????????? ????? ?????? ???????????????? ?????????? ???????? ???????????? ??????. ? ??????? ? ??? ???????? ???? ??????? ??????????? ?????? ?????????????? ?????, ?????????? ???? ?????? ???? ??? ??????? ????????????, ??? ??????? ?????? ???????????? ?? ?????????? ??????? ?? ??????.
The interaction of the company with natural, social and economic environment is the basis for institutional interest of economic agents and their institutional query that performs the corresponding impact on the company, its financial performance. This makes it necessary to adapt the accounting system, which provides environmental information space management direction of the company. In this regard, the directions of transformation accounting of environmental costs in ore mining industry enterprises in accordance with institutional requests eliminate the limitations of accounting information to describe real and potential opportunities and threats of the ecological character of the enterprise. We highlight environmental costs in ore mining industry enterprises for directions to affect air, land and water resources. It was determined that the activities of enterprises in the industry are characterized by a high degree of an environmental risk. In this regard, emphasis is given to the conventional types of environmental facts of economic life, the consequences of which can be either real commitment or real assets, and costs and revenues. |
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| Date |
2016-04-12T06:32:07Z
2016-04-12T06:32:07Z 2014 |
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| Type |
Article
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| Identifier |
http://eztuir.ztu.edu.ua/123456789/2728
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| Language |
uk
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| Relation |
???????? ?????? ?? ??????????? ??????????????? ??????, ???????? ? ???????: ??????. ??????? ???????? ?????;3(30)
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| Publisher |
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