文章基本信息

标题：Concept of costs management with environmental protection functions
本地全文：下载
作者：Larisa Gerasimova ; Dmitriy Silka
期刊名称：E3S Web of Conferences
印刷版ISSN：2267-1242
电子版ISSN：2267-1242
出版年度：2019
卷号：110
页码：1-7
DOI：10.1051/e3sconf/201911002014
出版社：EDP Sciences
摘要：The article analyzes a number of possible negative factors arising in the process of realization of environmental and economic risks associated with violations of environmental legislation. The main directions of the cost of environmental activities are determined. The functional groups of expenses of an ecological orientation are allocated and characterized. Developed methodology for the functional and process accounting of environmental protection costs allowed identification of costs by the processes and functional blocks and ensuring the creation of high-quality accounting information on the formation of environmental protection costs and their results.
其他摘要：The article analyzes a number of possible negative factors arising in the process of realization of environmental and economic risks associated with violations of environmental legislation. The main directions of the cost of environmental activities are determined. The functional groups of expenses of an ecological orientation are allocated and characterized. Developed methodology for the functional and process accounting of environmental protection costs allowed identification of costs by the processes and functional blocks and ensuring the creation of high-quality accounting information on the formation of environmental protection costs and their results.