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:
Full article
| 
Main 
