Accounting for Environmental Costs in the Enterprise Management System in Conditions of Sustainable Development

Kolisnyk, Olena; Gordienko, T.A.

doi:10.31521/modecon.v19(2020)-12

Cited by 3 publications

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“…By analyzing the converted accounting costing formula, it can be found that Fourier transform integrates the original disorganized costing into a centralized accounting method [18]. Moreover, in this transformation process, based on the excellent characteristics of Fourier transform, some new progress has been made in the centralized accounting method of accounting costs.…”

Section: Centralized Accounting Of Enterprise Accounting Costsmentioning

confidence: 99%

A Centralized Accounting Method of Enterprise Accounting Cost Based on Fourier Transform Algorithm

Fan

2022

Mathematical Problems in Engineering

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With the rapid development of the economy, the challenges faced by enterprises are becoming more and more severe. In order to enhance the core competitiveness of enterprises themselves, enterprises pay more and more attention to accounting cost accounting. However, for a long time, enterprises have been using traditional accounting costing methods, which greatly hampered the development of enterprises. The Fourier transform (FT) algorithm is a commonly used information transformation method, which can simplify the complex cost accounting process. Based on this, this paper proposes a centralized cost accounting method for enterprise accounting based on FT algorithm, aiming to fundamentally change the traditional cost accounting thought. The article first analyzes and summarizes the general characteristics of cost accounting methods. Then, starting from the cost centralized accounting method, the paper optimizes the traditional cost accounting formula by using the FT algorithm and proposes a new accounting cost-centralized accounting formula based on the FT algorithm. Finally, starting from the reality and taking W company as the research object, the article focuses on analyzing the application of the centralized accounting method of accounting cost relying on the FT algorithm in the production and operation activities of the actual enterprise. After a series of experiments and analysis, we found that the centralized cost accounting method of enterprise accounting based on FT algorithm has a very high degree of fit with the actual situation, and the accuracy of cost accounting is as high as 70.01%. Moreover, in the process of enterprise cost analysis, the quality of accounting information of enterprises has been comprehensively improved by 31.9%. This fully shows that the centralized accounting method of enterprise accounting cost based on the FT algorithm can bring certain economic benefits to the enterprise and optimize the internal resource allocation of the enterprise.

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Section: Centralized Accounting Of Enterprise Accounting Costsmentioning

confidence: 99%

A Centralized Accounting Method of Enterprise Accounting Cost Based on Fourier Transform Algorithm

Fan

2022

Mathematical Problems in Engineering

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“…The need to adjust the regulatory framework to en sure the specified economic efficiency is pointed out. The ar ticle by Kolisnyk and Gordienko [8] points out the importance of systematization of costs when the enterprise maintains eco logically oriented accounting of environmental costs in the management system, which is also taken into account in this article. Storozhuk and Druzhynska [9] indicated that account ing should provide data for structures of different levels: state, region, branch and enterprise level, which requires the intro duction of a new information system.…”

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confidence: 99%

Methods for improving accounting and analytical support of enterprises in order to protect the environment

Белінська¹,

UZHVA²,

Лазарєва³

2023

Nauk. visn. nat. hirn. univ.

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Purpose. Analysis and identification of peculiarities of man-made pollution (MMP) that are not reflected in the reporting. Development of mathematical methods for their calculation. Classification of environmental costs (EC) in accounting. Development of proposals for improvement of tax reporting tools and norms, enhancement of the impact of tax instruments on the introduction of environmental protection technologies and stimulating enterprise management to use the “environmental obligations” tools. Methodology. Special and general methods of scientific knowledge were used: induction and deduction – to identify the peculiarities of technogenic pollution which are not taken into consideration in the accounting reporting; analytical method – for proposals to improve accounting and analytical support; method of analysis and synthesis – for the development of EC classification; mathematical analysis – to develop the method for calculating the peculiarities of pollution that are not taken into account in the reporting. Findings. It is proposed to strengthen the motivational value of environmental obligations. The need to take into account the synergistic and vector nature of the polluting effects on the environment is pointed out. It is proposed to introduce an information center for accounting of natural capital for analysis and consideration of environmental damage in real time. A classification of costs aimed at achieving environmental goals has been developed and purpose of each of their types is specified. This allows increasing the effectiveness of management accounting. The need to publish management reporting is substantiated to ensure public audit as well as to increase the effectiveness of the management of environmental tasks. Originality. The peculiarities of MMP, which are not reflected in the accounting reports, are established, mathematical methods for their calculation and evaluation are developed. Improvement of tax reporting tools and norms, strengthening of the impact of tax instruments, effective stimulation of enterprise management to use “environmental obligations” tools are proposed. Practical value. Methods for calculating the peculiarities of MMP and proposals for improving accounting and analytical support to increase the efficiency of management and tax activities are introduced.

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Бухгалтерський Облік В Системі Управління Екологічною Діяльністю Суб’єктів Господарювання

Колісник¹,

Томша²

2021

Економіка та суспільство

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Стаття присвячена актуальним питанням формування екологічної політики на підприємстві в системі управління екологічною діяльністю. В сучасних умовах господарювання вагому структуру ринку займають промислові підприємства, які виробляють валовий внутрішній продукт країни та експортують продукцію. Проте, всі ці підприємства забруднюють навколишнє середовище, і для запобігання екологічних катастроф, перш за все, необхідно налагодити нормальне функціонування екологічної політики всередині підприємства. Екологічна діяльність підприємства формує запобігання екологічним ризикам, за допомогою екологічного обліку вже можна дізнатися, які основні витрати необхідно здійснити для налагодження таких процесів. Не всі суб’єкти господарювання доброчесно відносяться до цього, а тому постає завдання для розробки певних заходів на впровадження контрольних заходів на таких підприємствах.

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Accounting for Environmental Costs in the Enterprise Management System in Conditions of Sustainable Development

Cited by 3 publications

References 0 publications

A Centralized Accounting Method of Enterprise Accounting Cost Based on Fourier Transform Algorithm

A Centralized Accounting Method of Enterprise Accounting Cost Based on Fourier Transform Algorithm

Methods for improving accounting and analytical support of enterprises in order to protect the environment

Бухгалтерський Облік В Системі Управління Екологічною Діяльністю Суб’єктів Господарювання

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