№1-2018 — 29

Melgui A. E., Ermakova L. V., Kovalev A.F., Kovaleva N. N., Kovalev A. F.
Topical issues of environmental cost accounting
The article reveals the essence of environmental cost accounting. Currently, environmental cost accounting is a developing and promising direction in the evolution of financial accounting. One of the problems of environmental accounting is the insufficiently developed method of accounting for environmental costs, which in some cases leads to their loss in the structure of expenses of the organization. Information about the ecological costs contained on accounts financial accounting, but it is difficult to identify, as it dissolves in the General information flows and are often not allocated to separate subaccounts, or in the analytical accounting registers. This significantly reduces the information content of financial statements. At the same time, environmental costs are quite diverse and information about them is contained in almost all accounting accounts, accumulating information about the costs of the economic entity.
Keywords: environmental accounting; system of sub-accounts, accumulating information on environmental costs; environmental reporting; environmental analysis; accounting and analytical support; classification of environmental costs; management; financing of environmental activities.