Accounting, audit i аnalysis environmental activities enterprices: concept, state and development trends

Abstract

Introduction. In the system of environmental management activities prominence given to accounting, auditing and analysis. Unfortunately, now they do not play the role that they should in the process of protecting and restoring natural resources used by businesses. Thus, the theme of the research is relevant.

The subject of the study is theoretical, methodological and organizational approaches to accounting, auditing and analysis of environmental performance of enterprises in the early twenty-first century.

The article aims to clarify the concepts of accounting, auditing and analysis in the context of environmental companies, the disclosure of their situation and problems in the implementation of accounting, auditing and analysis of operating enterprises to develop ideas for the leading areas of accounting, auditing and analysis environmental activities in Ukraine in the next decade.

Methods. The study used the following methods: a theory - Copyright definitions for "environmental activities", "environmental audit" and "Analysis of environmental activities"; analysis and synthesis - to study the content and major scientific publications of legal acts of Ukraine, their critical analysis and development of individual theses devoted to environmental activities.

Results. Sending their own definitions of "environmental activities of the company", "environmental audit" and "analysis of environmental performance" and conducted a critical analysis and summarizes the views of scientists on accounting, auditing and analysis. The text of Accounting Standard 15 "Revenue" invited to supplement paragraphs of environmental and social income and Plan of Accounts for assets, capital, liabilities and business operations of enterprises and organizations - separate account 87 "social costs." Specified on reserves, which will help increase the efficiency of use of natural resources, which is closely related to environmental activities.

Scope results. Results of the study can be used employees working enterprises, public organizations and private individuals that deal with environmental performance.