Ardatieva T. Accounting of expenses for nature protection activity: organization and methodology

The aim of the thesis is the generalization of theoretical positions, development of methodical approaches and practical recommendations on improvement of organizational-methodical bases of accounting expenses on environmental activities. Object of research is the process of organizing and conducting accounting of the company expenses on environmental activities. The subject of research is the combination of theoretical, methodological and practical foundations of accounting expenses on environmental activities and integrated assessment of the level of its quality. Research methods: analysis and synthesis, theoretical synthesis, comparison, grouping, questionnaire, graphical method of the description of the algorithm, induction, deduction, expert assessments, qualimedicde method. Scientific novelty of the results is to deepen theoretical positions, development of methodological approaches and practical recommendations on improvement of accounting of the company expenses on environmental activities and assessment of the level of its quality. For the first time: a scientific-methodical approach to integrated assessment of the quality of accounting of expenses for nature protection activity that involves building models for their calculation, which is based on a system of parameters and criteria. Implementation of the model are the basis for the development of appropriate regulatory and helps ensure validity of administrative decisions in the sphere of nature protection activity of the enterprise. Improved: modern documentary provision accounting of expenses on environmental activities; methodical approach to accounting of expenses on environmental activities;organizational-methodological approach to the formation of the "Program of measures to improve the quality of accounting of expenses for nature protection activity". Received further development: theoretical substantiation of economic the essence of expenses for nature protection activity of enterprises; the classification of expenses for nature protection activity, which is the specification of a number of signs; scientific approach to the assessment of modern state of the organization and methods of accounting of expenses on environmental activities of enterprises; the definition of "quality accounting of expenses on environmental protection" as a set of parameters of accounting cost method of formation of research-based principles in detail centers of occurrence of expenses on environmental activities. The results of the study implemented in activities: state enterprise "Makeevugol" (D. No. 05/4607, 09.06.2011), OP "mine "Russia" SE "SelidovUgol" (D. No. 04/3407, 24.09.2012), OP Management suppression, prevention of heaps and land reclamation" of the state enterprise "Makeevugol" (D. no 7/11-446, 04.10.2012) and in the scientific process of Donetsk national University Economics and trade named after m.tugan-Baranovsky (doctor№ 02.01/2345, 22.11.2013).