ENVIRONMENTAL-ORIENTED SYSTEM OF MANAGEMENT COST ACCOUNTING FORESTRY PRODUCTION

Abstract

In modern conditions, characterized by increasing instability of the state of the natural environment, exacerbation of climate problems, and an increase in the likelihood of adverse events in forestry production, it becomes advisable to organize an environmentally oriented management accounting system as a system for managing environmental costs and environmental risks. Environmental costs are forestry costs of a commercial nature, control over the accounting and distribution of which can be ensured in the management accounting system.

The article substantiates the feasibility of organizing an environmentally-oriented system of management accounting for environmental costs and environmental risks; It is proposed to allocate an independent position as part of current environmental expenses: “The probable amount of costs associated with the implementation of environmental risk (environmental risk costs)”; correspondence of accounts for accounting for environmental costs, as well as preparation of management reporting to reflect the environmental indicators of the sustainable development of the organization.