Kondratyuk O. Accounting and analysis of ecologic costs of industrial enterprises

Ecological costs of the industrial enterprises of Ukraine. The grounding of theoretical and practical positions; the elaboration of the recommendations concerning the improvement of accounting and analysis of ecological costs of the industrial enterprises and their practical use in the acceptance process of administrative decisions on the protection of nature environment are elaborated. Methods: supervision, comparison, analysis and synthesis, induction and deduction, analogy and concrete definition, grouping and detailed elaboration, modeling. The informational importance of ecologic costs, the necessity of rational organization and the methods of accounting and analysis of ecological costs for maintaining the effective management of ecological costs and nature-protecting activity of the industrial enterprises are grounded. The notions essence of "summary ecologic costs" as an object of accounting and analysis is revealed. The classification is improved, and the grouping of ecologic costs, according to the task of their accounting and analysis, is made. The recommendations of the methodic-organizational measures improvement and the practice of ecologic costs, accounting of the industrial enterprises are proposed. The demonstration necessity of information on ecological costs of an enterprise in the financial statements in order to meet the informational needs of users, has been grounded. The essence of ecologic costs' effectiveness is investigated and the technique of its calculation is specified. The complex analysis technology of ecological costs of the industrial enterprises via the separation of its stages and directions, the research of the indicators' system, and the usage of the strategic analysis' elements are developed. The industrial enterprises of Ukraine, educational process.