Open AccessPROBLEMS OF ENVIRONMENTAL MANAGEMENT ACCOUNTING OF COSTS OF ENTERPRISES
Author(s) -
A.A. Korzhengulova,
K.S. Madieva
Publication year - 2022
Publication title -
statistika, učet i audit
Language(s) - English
Resource type - Journals
ISSN - 1563-2415
DOI - 10.51579/1563-2415.2022-2.02
Subject(s) - environmental full cost accounting , business , environmental accounting , cost accounting , natural resource , risk analysis (engineering) , environmental resource management , natural resource economics , environmental economics , environmental planning , accounting information system , throughput accounting , economics , accounting , environmental science , accounting management , ecology , biology
In modern conditions, among the many socio-economic problems of the progress of states, there is a particularly urgent problem of restoring and preserving the environment, as well as natural resources to meet the needs of all mankind and its next generation. Therefore, it is impossible to abandon the problems of environmental accounting at the present time, since the situation is very complex and every year it becomes more difficult to solve the problems that arise. To date, the entire range of information on environmental protection is far behind its demand, which hinders the improvement of the existing mechanism of environmental management in the future. There is no doubt that the effectiveness of environmental protection measures requires a clear and consistent accounting of environmental costs.