Облік витрат в промисловості на охорону навколишнього середовища та покращення техноекологічної ситуації

Abstract

В роботі розкривається зв'язок екології з економічними дисциплінами, зокрема обліком, аудитом, аналізом в плані контролю і обліку витрат, пов’язаних з охороною і покращенням зовнішнього середовища з метою зменшення факторів забруднення довкілля. Значна увага у статті звернута на особливості відображення в бухгалтерському обліку господарських операцій, що пов’язані з екологією та охороною і покращенням зовнішнього середовища. Ключові слова: екологія, облік, довкілля, витрати, фінансування, промисловість, фактори, технологія, рахунки, звітність, стандарти.

The paper reveals the relationship of ecology with economic disciplines, including accounting, auditing, analysis in terms of control and accounting expenses related to the protection and improvement of the environment in order to reduce environmental pollution factors. Much attention in the paper is paid to the peculiarities of reflection of business transactions related to the protection and improvement of the environment in the accounting. The driving force of the mankind history has always been the production of wealth, because society exists and develops through continuous renewal and repetition of different industrial or social processes. At first stages of human development primitive material production almost did not bring any harm to the environment. With the development of the ancient civilizations of Egypt, Babylon, Judea, ancient Greece and Rome almost there were also no changes in the organization of production in terms of its technical perfection and harm to the environment. Although to a certain extent the scope of human presence and impact on the environment gradually began to expand. Beginning of environmental tragedy brought the industrial revolution of the late eighteenth and early nineteenth century. It opened a new era in the development of theory and practice of management and production, but forgot about the environment. The invention of the steam engine by James Watt in 1764 provided a source of energy for industrial enterprises and transportation. The era of the atmosphere and hydrosphere pollution has begun. It was beginning of reflection on such property of ancestors who absolutely did not think about descendants. Scientists became interested in this problem in the nineteenth century. 150 years ago in 1866 the German biologist Ernst Hekelen for the first time proposed the term ecology. He grounded directly proportional dependence of the negative impact of human activities in its area. Today the situation has become of catastrophic proportions. Everything that was accumulated by generations can lead to planetary collapse. The international community in the course of time is more worried for the environment, safety, health and lives of future generations, although the situation is still not controlled. One of the most important environmental initiatives was the system of MS ISO 14000, which emerged in 1996 and aims to reduce harmful impacts on the environment through improved environmental "behavior" of firms, creation of state environmental policy, clarifying the terms of international trade. The system of standards is oriented on environmental management, the use of certain tools of environmental monitoring and evaluation of the company, in evaluating the environmental impacts of products at all stages of its life cycle. The EU announced its intention to allow entrance of products to their market of only those companies that are certified by ISO 14000 International Standard. Ecology as science and practice, should act as expediter in conjunction of science on which it is based as a theoretical discipline and in conjunction of spheres of human activity on protection and preservation of the environment. This is referred in this article. If philosophy, mathematics - the fundamental science, on which all others are based, Ecology exactly the same as the economy - applied science, which constantly are under improvement, enrichment and development, absorbing the necessary elements of both fundamental and applied sciences, in constant relationship to the needs of society. Keywords: ecology, accounting, audit, economic analysis, environmental costs, industry factors, accounts, practical ecology, environmental trends, reporting standards.