Lopin A. Natural capital accounting in the food industry enterprise management system

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0420U101497

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

01-10-2020

Specialized Academic Board

Д 64.088.02

Kharkiv State University of Food Technology and Trade

Essay

Object - the process of accounting for natural capital of the food industry; methods - general scientific and specific; results - theoretical generalization and solution of scientific and practical problem, which consists in the development of theoretical provisions and development of organizational and methodological recommendations for the accounting of natural capital in the management system of the food industry; novelty - classification of elements of natural capital of food industry enterprises, accounting policy of natural capital of food industry enterprises, methodological principles of assessment defined in the developed classification of natural capital elements of food industry enterprises, methodical approach to disclosure of articles of voluntary reporting of food industry enterprises, theoretical accounting period evolution of the economic definition of "natural capital", organizational provisions of accounting for natural capital of food industry enterprises, methodological aspects of environmental reporting

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