УКР ENG

Search:


Email:  
Password:  

 REGISTRATION CERTIFICATE

KV #19905-9705 PR dated 02.04.2013.

 FOUNDERS

RESEARCH CENTRE FOR INDUSTRIAL DEVELOPMENT PROBLEMS of NAS (KHARKIV, UKRAINE)

According to the decision No. 802 of the National Council of Television and Radio Broadcasting of Ukraine dated 14.03.2024, is registered as a subject in the field of print media.
ID R30-03156

 PUBLISHER

Liburkina L. M.

 SITE SECTIONS

Main page

Editorial staff

Editorial policy

Annotated catalogue (2011)

Annotated catalogue (2012)

Annotated catalogue (2013)

Annotated catalogue (2014)

Annotated catalogue (2015)

Annotated catalogue (2016)

Annotated catalogue (2017)

Annotated catalogue (2018)

Annotated catalogue (2019)

Annotated catalogue (2020)

Annotated catalogue (2021)

Annotated catalogue (2022)

Annotated catalogue (2023)

Annotated catalogue (2024)

Thematic sections of the journal

Proceedings of scientific conferences


Features of the Organization of Accountance for Elements of Natural Capital
Lopin A. O.

Lopin, Andriy O. (2020) “Features of the Organization of Accountance for Elements of Natural Capital.” Business Inform 3:269–276.
https://doi.org/10.32983/2222-4459-2020-3-269-276

Section: Accounting and Auditing

Article is written in Ukrainian
Downloads/views: 0

Download article (pdf) -

UDC 657.37:658.14

Abstract:
The article is aimed at developing scientific and methodical approaches to the organization of accountance for natural capital. It is proved that in the context of a significant increase in the anthropogenic impact on nature, one of the adequate and efficient ways to solve the problem of interaction between economic entities and the entire economy with the environment is the introduction of elements of accounting for natural capital in the enterprises of the food industry of Ukraine. It is substantiated that certain ecological aspects of economic activity are quite complex in terms of their observation, evaluation and fixation in the primary documents. The article analyzes the types and forms of the organization of accountance that are inherent in domestic food industry entities, through a survey of 57 enterprises in the city of Kharkiv and Kharkiv region. According to the results of survey, it turns out that in general, according to the sample, more than half of the food industry enterprises have an internal accounting service with a full accounting cycle. In order to effectively organize the accountance for elements of natural capital, the enterprise has developed a conceptual model, which allocates specific elements of accounting as an information system, defines the relationship between them and substantiates the composition and structure of internal regulations for documenting economic operations related to the environmental activities of the food industry enterprises. In the system of internal regulations of the natural capital accounting organization, it is proposed to allocate four blocks of documents, which are grouped into two classes: 1. Regulation of the organization and accounting for protection of environment; 2. Regulation of the organization and accounting for environmental management.

Keywords: natural capital, ecological aspects of activities, organization of accountance, documentation, internal regulations, food industry enterprises.

Fig.: 3. Tabl.: 3. Bibl.: 11.

Lopin Andriy O. – Applicant, Department of Finance and Accounting, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

List of references in article

[Legal Act of Ukraine] (1999). https://zakon.rada.gov.ua/laws/show/996-14
Informatsiino-analitychnyi portal APK Ukrainy. https://agro.me.gov.ua/ua/napryamki/prodovolstvo/pidsumki-diyalnosti-pidpriyemstv-harchovoyi-ta-pererobnoyi-promislovosti/rozvitok-harchovoyi-pererobnoyi-promislovosti-za-2018-rik
“What is natural capital?“ http://naturalcapitalforum.com/about/
“Zhivaya planeta 2012 - kratkoye soderzhaniye“ [Living Planet 2012 - Summary]. http://www.footprintnetwork.org/content/images/uploads/LPR_2012_Russian_sum.pdf
Nesterenko, O. O. Intehrovana zvitnist: teoriia, metodolohiia, praktyka [Integrated Reporting: Theory, Methodology, Practice]. Kharkiv: Vydavets Ivanchenko I. S., 2018.
Hrytsenko, O. I. “Ekolohichnyi oblik: vyznachennia perspektyv ta osnovnykh zasad uprovadzhennia“ [Environmental Accounting: Identification of Prospects and Basic Principles of the Implementation]. Ekonomika ta suspilstvo. 2016. https://essuir.sumdu.edu.ua/bitstream-download/123456789/71458/5/Grytsenko.pdf
Lepetan, I. M. “Peredumovy vynyknennia ta vedennia ekolohichnoho obliku“ [Background and Accounting of Environmental Accounting]. Ahrosvit. 2018. http://repository.vsau.org/getfile.php/16764.pdf
Ciuhureanu, A.-T. “Study on Accounting Organization: Options and Influence Factors“. Knowledge-Based Organization : International conference, vol. XXIV, no. 2 (2018): 31-36. DOI: https://doi.org/10.1515/kbo-2018-0062
Butynets, F. F. et al. Orhanizatsiia bukhhalterskoho obliku [Organization of Accounting]. Zhytomyr: PP «Ruta», 2002.
Kundria-Vysotska, O. P., Moskalenko, O. V., and Sulyma, O. M. Orhanizatsiia bukhhalterskoho obliku [Organization of Accounting]. Kyiv: UBS NBU, 2015.
Kulyk, V. A., and Liubymov, M. O. “Orhanizatsiia obliku na pidpryiemstvakh Ukrainy: rozrobka vnutrishnikh rehlamentiv“ [Organization of Accounting at Ukrainian Enterprises: Development of Internal Regulations]. Bukhhalterskyi oblik i audyt, no. 6 (2013): 12-18.

 FOR AUTHORS

License Contract

Conditions of Publication

Article Requirements

Regulations on Peer-Reviewing

Publication Contract

Current Issue

Frequently asked questions

 INFORMATION

The Plan of Scientific Conferences


 OUR PARTNERS


Journal «The Problems of Economy»

  © Business Inform, 1992 - 2024 The site and its metadata are licensed under CC BY-SA. Write to webmaster