Khomyk K. The environmental costs’ accounting and internal audit at the forestry enterprises

Object: accounting system and internal audit of environmental costs at the forestry enterprises. Methods: theoretical and methodological basis of the study are general scientific and special methods of cognition, by which studied the methodical aspects of accounting and internal audit of environmental costs. Suggested: classification of environmental costs; improvements have been made information flows the formation of environmental costs, based on primary accounting system and allows you to summarize the accumulated information according to the needs of management; the organizational principles of accounting of environmental costs have been defined, which are focused on expanding analyticity accounting for cost centers and their places of origin, using the proposed work plan accounts; Information Support of internal audit of environmental costs forestry enterprises have been formed through the use of developed and consolidated control and data storage; methodical approaches to internal auditing of environmental costs forestry enterprises, including a number of stages and control and analytical procedures are developed based on the plan, program and registers audit. Usage environment: the forestry enterprises.