Purpose The purpose of this paper is study the peculiarities of environmental controlling in the context of the implementation of the sustainable development strategy and the systematization of methods, functions and tools, as well as consideration of the possibility of applying environmental controlling methods in the organization through the consideration of environmental costs. Design/methodology/approach The authors solved the following problems. The authors defined the essence of the concept of “environmental controlling;” conducted an analysis of methods, functions and instruments of environmental controlling; investigated the possibility of accounting for environmental costs as an instrument of environmental controlling; and systematized approaches of using the tool of accounting for environmental costs at enterprises. Findings The approaches to accounting for environmental costs differ in the degree of integration into the existing accounting system and in the frequency of accounts handling (one-time or regular). One-time solutions to accounting for environmental costs (e.g. environmental design calculations) are calculations conducted independently of traditional accounting. Their advantage lies in the fact that they can be formed and used without affecting the existing cost accounting system. However, they generate additional costs and generally receive less recognition than integrated solutions. Accounting for environmental costs is an integrated part of the existing and regularly conducted accounting system. Research limitations/implications Accounting of environmental costs has broad prospects for use in enterprises as an environmental controlling instrument for the improvement of management efficiency and quality. Originality/value Accounting for environmental costs is necessary as an instrument of environmental controlling in order to obtain information on the enterprise interdependencies between costs, revenues, consumption of raw materials and energy as well as environmental protection measures. In addition, the consideration of environmental costs can serve companies as a source for the identification of the potential to reduce the cost of output products.

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Б а с р е д а к т о р фил. ғ. докторы, проф., ҚР ҰҒА корр. мүшесі Қажыбек Е.З.Р е д а к ц и я а л қ а с ы:

Various variations of the synthesis of ZnSe quantum dots are investigated. The influence of temperature, the concentration of precursors and the time of synthesis of quantum dots was taken into account. Aliquot absorption spectra is measured for various time intervals and the dynamics of the growth of ZnSe quantum dots is estimated. Luminescence and absorption spectra were obtained for purified quantum dots. Based on the experimental data, the nucleation time of quantum dots, optimal methods of synthesis and growth control is determent. HRTEM images showed the average size of ZnSe quantum dot, the calculated band gap is 2.84 eV.