"EME"
Wednesday, 20.09.2017, 14:09
Welcome Guest | RSS

ECONOMY MANAGEMENT ENTREPRENEURSHIP Collected papers
Volodymyr Dahl East Ukrainian National University

Main Archive of the JournalRegistrationLogin
Site menu
Section categories
Articles № 25 (II) / 2013 [33]
Articles № 25 (I) / 2013 [28]
Articles № 24 (ІI) / 2012 [25]
Articles № 24 (І) / 2012 [38]
Articles № 23 (ІІ) / 2011 [39]
Articles № 23 (І) / 2011 [38]
Articles № 22 (ІI) / 2010 [30]
Articles № 22 (І) / 2010 [27]
Statistics

Total online: 1
Guests: 1
Users: 0
Login form
Main » Articles » Articles » Articles № 25 (II) / 2013

Gavrilenko V.А., Bychkova O.V. ACCOUNTING IN COAL-MINING ENTERPRISE ECOLOGICAL ACTIVITY: COMPLEX APPROACH TO PRODUCTION

Gavrilenko V. А., Bychkova O. V.

 

ACCOUNTING IN COAL-MINING ENTERPRISE ECOLOGICAL ACTIVITY: COMPLEX APPROACH TO PRODUCTION

 

Introduction: Creation of the system of factors influencing the environment, which enables to assess and improve the ecological activity of the enterprise. Substantiation of the necessity of a complex approach to the production of a coal mining enterprise for minimizing negative effects of the enterprise on the environment. The aim of the investigation is modernization of the enterprise ecological activity. Methods: Methodological basis for this work is the following method of statistic analysis and logical generalization, method of theoretical generalization, dialectics, logics, systematic and historical-economic analysis, induction and deduction and institutionalizing analysis. Results: Factors specific for the coal mining industry and affecting the ecological activity of an enterprise have been analyzed. Influence of a complex use of raw materials on ecological activity of a coal mining enterprise has been demonstrated. Conclusions: The necessity of a complex approach to the operation of a coal mining enterprise aiming at minimizing negative effects of an enterprise on the environment has been substantiated. The system of factors influencing the environment which enables to assess them and develop recommendations for improving accounting of ecological activity has been created. Accounting directions of ecological activity of an enterprise have been analyzed.

Key words: financial result, costs, incomes, ecological activity, complex use, economic effect.

 

References

1. Pro osnovni zasady (stratehiiu) derzhavnoi ekolohichnoi polityky Ukrainy na period do 2020 roku. Zakon Ukrainy № 2818-VI vid 21.12.2010 [About main strategies of the state policy in ecology of Ukraine till 2020. Law of Ukraine No 2818-VI dated 21.12.2010]. Available at : http://zakon2.rada.gov.ua/laws/show/2818-17 (accessed January 4, 2013).

2. Tretyakov S., Averin G. (2009) Zemlya trevogi nashey. Po materialam Dokladov o sostoyanii okruzhayushchey prirodnoy sredy v Donetskoy oblasti v 2007-2008 godakh [Earth of our alarm. On materials of Reports on a condition of surrounding environment in Donetsk region in 2007-2008]. Donetsk, 124 p.

3. Gray R., Hoepner A.G.F. Please cite this: An exploratory paper on citations, impacts and the social accounting literature. Social and Environmental Accountability Journal, 2011, Vol. 31, no. 1, рр. 25-48.

4. Owen D.L., Gray R.H., Bebbington K.J. Green Accounting: Cosmetic irrelevance or radical agenda for change? Asia-Pacific Journal of Accounting, 1997, Vol. 4(2), pp. 175-198.

5. Contrafatto M., Rusconi G. Social accounting in Italy: Origins and developments. Social and Environmental Accountability Journal, 2005, Vol. 25, no. 2, рр. 3-9.

6. Richard J. Comptabilites environnementales. Paris, 2008. pp. 1–16.

7. Morozova E.V. (2008) Prirodopolzovaniye kak obyekt bukhgalterskogo ucheta [Environmental management as the object of accounting]. Almanakh sovremennoy nauki i obrazovaniya. Vol. 3, pp. 124-127. Available at : http://www.gramota.net/materials/1/2008/3/48.html (accessed January 4, 2013).

8. Borodin A.I. (2005) Sistema ekologicheskogo bukhgalterskogo ucheta [System of ecological accounting], Vestnik Stavropolskogo gosudarstvennogo universiteta, Vol. 41, pp. 123-132.

9. Muruyeva E.K. (2009) Razvitiye ekologicheskogo ucheta (na primere lesnogo sektora ekonomiki) [Development of the ecological accounting (on the example of forest sector of economics)]. Saint-Petersburg: St.-Petersburg Academy of management and economics Publishing, 212 р.

10. Butynets F.F. (2007) Alfa i omeha bukhhalterskoho obliku abo moia bolisna ne spovid [Alfa and Omega of Accounting or my painful confession which was not made]. Zhytomyr: Ruta, 328 p.

11. Zamula I.V (2010) Bukhhalterskyi oblik ekolohichnoi diialnosti u zabezpechenni stiikoho rozvytku ekonomiky [Accounting of ecological activity in providing stable economic development]. Zhytomyr: ZhDTU, 440 p.

12. Zhyhlei I.V. (2009) Stanovlennia i rozvytok bukhhalterskoho obliku yak znachymoi dlia suspilstva nauky: analiz anhlomovnoi periodychnoi literatury [Forming and development of accounting as significant social science: Analysis of English papers and magazines]. Mizhnarodnyi zbirnyk naukovykh prats [International compilation of scientific works], Vol. 3(15), pp. 126-137.

13. Kirsanova T.A., Kirsanova Ye.V., Lukyanikhin V.A. (2004) Ekologicheskiy kontrolling: instrument ekomenedzhmenta [Ecological controlling: Instrument of ecomanagement]. Sumy: Kozatskiy val, 222 p.

14. Melnyk L.H., Karintseva O.I. (2004) Metody otsinky ekolohichnykh vtrat [Methods of ecological costs estimation]. Sumy: Universytetska knyha Publ., 288 p.

15. Balatskiy O.F., Kislyy V.N., Shvindina A.A. (2010) Metody resheniya ekologicheskikh problem [Methods of solving ecological problems. Edited by Melnik L.G., Shkarlupa Ye.V.]. Sumy: SumGU Publ., 663 p.

16. Fedoseev S.V. (2003) Strategicheskiy potentsial bazovykh otrasley promyshlennosti [Strategic potential of key branches of the industry]. Apatity: KNTs RAN, 268 p.

17. Obshchestvennaya otsenka ekologicheskoy politiki v Ukraine (2003) [Public assessment of ecological policy in Ukraine], Kyiv, 130 p.

18. Dovkillia Ukrainy 2011. Statystychnyi zbirnyk [Environment of Ukraine. Statistical selection]. Kyiv, 2010, 201 p.

19. Larionova N. Utilizatsiya metana: frantsuzam v Donetske dali gazu (2010) [Methane utilization: French in Donetsk given gas]. Available at : http://www.ugmk.info/art/utilizacija-metana-francuzam-v-donecke-dali-gazu.html (accessed January 21, 2013)

 

Information about the authors:

 

Gavrilenko V. А. Doctor of economic sciences, professor, head of Department Accounting and audit Donetsk National Technical University, Donetsk, Ukraine.

Bychkova O. V. Postgraduate of Department Accounting and audit Donetsk National Technical University, Donetsk, Ukraine.  bychkova_ev@ukr.net

 

Full article 

Category: Articles № 25 (II) / 2013 | Added by: EME (20.02.2014) | Author: EME
Views: 166 | Rating: 0.0/0
Total comments: 0
Name *:
Email *:
Code *:
Shopping Cart
Search
Partner journals


MESTE
  Faculty of Business and Industrial Management, Belgrade, Serbia 


Management and Economic Security Department, Volodymyr Dahl East Ukrainian National University (Luhansk)


Economic Internet-Conferences

Copyright Volodymyr Dahl East Ukrainian National University© 2017
Free website builderuCoz