دانلود رایگان مقاله انگلیسی حسابداری برای هزینه های محیطی به عنوان یک ابزار کنترل محیطی در شرکت - امرالد 2018

Abstract

Purpose – The purpose of this paper is study the peculiarities of environmental controlling in the context of the implementation of the sustainable development strategy and the systematization of methods, functions and tools, as well as consideration of the possibility of applying environmental controlling methods in the organization through the consideration of environmental costs. Design/methodology/approach – The authors solved the following problems. The authors defined the essence of the concept of “environmental controlling;” conducted an analysis of methods, functions and instruments of environmental controlling; investigated the possibility of accounting for environmental costs as an instrument of environmental controlling; and systematized approaches of using the tool of accounting for environmental costs at enterprises. Findings – The approaches to accounting for environmental costs differ in the degree of integration into the existing accounting system and in the frequency of accounts handling (one-time or regular). One-time solutions to accounting for environmental costs (e.g. environmental design calculations) are calculations conducted independently of traditional accounting. Their advantage lies in the fact that they can be formed and used without affecting the existing cost accounting system. However, they generate additional costs and generally receive less recognition than integrated solutions. Accounting for environmental costs is an integrated part of the existing and regularly conducted accounting system. Research limitations/implications – Accounting of environmental costs has broad prospects for use in enterprises as an environmental controlling instrument for the improvement of management efficiency and quality. Originality/value – Accounting for environmental costs is necessary as an instrument of environmental controlling in order to obtain information on the enterprise interdependencies between costs, revenues, consumption of raw materials and energy as well as environmental protection measures. In addition, the consideration of environmental costs can serve companies as a source for the identification of the potential to reduce the cost of output products.

Conclusions

To implement the goals and objectives of environmental management for the improvement of environmental performance of the company, it is possible to use environmental controlling. Environmental controlling (in a broad sense – environmental management) of the company is focused on general production and/or specific environmental instruments, depending on the requirements, conditions or the initial situation in the enterprise. Accounting for environmental costs, as an instrument of environmental controlling, is necessary to obtain information on the enterprise interdependencies between costs, revenues, consumption of raw materials and energy, as well as environmental protection measures. In addition, the consideration of environmental costs can serve companies as a source to identify the potential for reducing the cost of output products. The conducted analysis of the existing approaches to accounting for environmental costs in the enterprise shows that the choice of approach depends on the individual requirements of a particular enterprise. The task of creating a specific system of environmental management and controlling tailored to the needs of the enterprise can be interpreted either as a chance or as a challenge. The analysis also shows that accounting of environmental costs has broad prospects for use in enterprises as an environmental controlling instrument to improve management efficiency and quality.