The accounting improvement of ecological activity and agroecosystems conservation
V.M. Zhuk, S.I. Vasylishyn, K.O. Utenkova, O.V. Kovalova, V.V. Yarova, I.V. Skolotiy, L.Yu. Kiryushina
The growth of environmental threats, deterioration of agroecosystems, and the increase of environmental loading on natural resources are a consequence of unsystematic ecological management and lack of scientifically sound rational models of accounting for ecological activity as the only source of meeting information requests of stakeholders. The role of accounting in ensuring the environmental safety of agrarian business is significantly underestimated; as a result, the existing methodological approaches and a set of financial reporting indicators cannot fully satisfy the information requests of the key stakeholders. The article is devoted to substantiating theoretical and methodological bases of ecological activity accounting and development of directions of its improvement to preserve agroecosystems. The conceptual vision of the accounting model of ecological activity as a factor of agroecosystem preservation is grounded in the article. The authors' definition of ecological expenses in the accounting system is given. The article provides the adaptive model of accounting and analytical provision of ecological management, which is based on the improvement of understanding and accounting of ecological expenses. The elements and structure of environmental protection expenditures by types of economic activity in Ukraine during 2017-2019 are analyzed. The necessity of improving the synthetic ecological expenses accounting by introducing separate analytical accounts to the subaccounts of class 8 "Expenses by elements" with the corresponding list of analytical accounts of the first and second-order, is proved. The practical value of the proposals lies in achieving a qualitatively new understanding of the Institute of Accounting in terms of preserving ecosystems and providing users of financial statements with appropriate, relevant, and accurate information about the possible impact of agricultural production on the environment that will ultimately increase ecological and social responsibility of the agrarian business.
Keywords: accounting, ecological activity, agroecosystem, ecological expenses, environment, accounting and analytical provision
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