Syroid N. Accounting for and control of costs to ensure the ecological quality of products

The thesis is devoted to the substantiation of the theoretical statements as well as development of the recommendations for improving accounting for and control of costs for ensuring ecological quality of products in order to fulfill the goals of sustainable development. The object of research is the costs for ensuring ecological quality of products. The subject of the study is a set of theoretical as well as organizational and methodological provisions of accounting for and internal control of the costs for ensuring ecological quality of products. In connection with the rapid development of organic production in our country, we believe that there is a need to introduce a new concept of «ecological quality», which is characterized by six main aspects: social, technical, legal, aesthetic, economic and ecological. On the basis of six characteristics, the content of the concept of «ecological quality of products» is formulated, i.e., a set of product properties, the production of which involves compliance with standards, specifications, does not contradict regulatory documents that are able to meet the needs of consumers and have no negative impact on the health of consumers and the state of environment. On the basis of the conducted research, a classification of costs for ensuring ecological quality of products for management purposes has been developed, in particular, they include material costs, labor costs, deductions for social measures, depreciation and other operating expenses. This will enable them to construct a methodology for their accounting reflection as well as will formulate complete and reliable information on the volumes of production and sales of products that do not contain genetically modified organisms and the costs incurred for providing ecologically qualitative products