Rudenko O. Accounting and Audit of Production Wastes and Operations with them at Mining-Enriching Enterprises

The dissertation is devoted to the methods and practice improvement problems of accounting ad audit of production wastes and operations with them with the purpose of ecologic-economic management at mining-enriching enterprises of Ukraine. It's grounded that the problem's decision of production wastes in the system of ecologic-economic management should result from their estimation of both resource source and ecologically dangerous factor on the basis of accounting data and audit results. For the rational construction of the production wastes accounting the following is done: the economic essence of production wastes as an object of accounting, audit and ecologic management is determined; the classification of production wastes, according to the decision tasks' characteristics is improved; the blocks of ecologically- and economically-relevant information are defined; the methodic approaches to the enrichment wastes' estimation, the calculation contents at the enrichment re-division, the forms of the internal reporting on wastes are improved; the contents of F. 5 "The Notes to the Annual Financial Report" is added by the information about potential reserves of the enterprise's mineral resources. To increase the resultiveness of ecologic-economic management at actual operations with wastes, it's recommended to use the financial and ecologic audit.