DEVELOPMENT OF TOOLS TO MEASURE INDICATORS OF ENVIRONMENTAL ACCOUNTING OF THE ORGANIZATION

РАЗРАБОТКА ИНСТРУМЕНТАРИЯ ОЦЕНКИ ПОКАЗАТЕЛЕЙ ЭКОЛОГИЧЕСКОГО УЧЕТА ОРГАНИЗАЦИИ

Aziz, Mohammed Shirin (Азиз, Мохаммед Ширин)
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Aziz, Mohammed Shirin (Азиз, Мохаммед Ширин): Southern Federal University

State and Municipal Management Scholar Notes, 2019, vol. 3, 248-253

Abstract: To ensure a comprehensive analysis, quantitative assessment, reflecting the impact of the organization's activities on natural resources, it is necessary to develop an environmental accounting model, the results of which should be a mandatory addition to the financial reports and audits characterizing the economic activity of the entity. This article presents a model of environmental accounting, the main purpose of which is to reflect the balance relations between the environmental and economic components of the organization’s commercial activities.

Keywords: ecological account; nature protection expenses; situational and matrix modeling; ecological assets; ecological obligations; management decision; ecological capital objects; environmental monitoring; non-current assets (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:rnp:smmscn:s19342

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