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Features of the Organization of Accountance for Elements of Natural Capital
Lopin A. O.

Lopin, Andriy O. (2020) “Features of the Organization of Accountance for Elements of Natural Capital.” Business Inform 3:269–276.
https://doi.org/10.32983/2222-4459-2020-3-269-276

Section: Accounting and Auditing

Article is written in Ukrainian
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UDC 657.37:658.14

Abstract:
The article is aimed at developing scientific and methodical approaches to the organization of accountance for natural capital. It is proved that in the context of a significant increase in the anthropogenic impact on nature, one of the adequate and efficient ways to solve the problem of interaction between economic entities and the entire economy with the environment is the introduction of elements of accounting for natural capital in the enterprises of the food industry of Ukraine. It is substantiated that certain ecological aspects of economic activity are quite complex in terms of their observation, evaluation and fixation in the primary documents. The article analyzes the types and forms of the organization of accountance that are inherent in domestic food industry entities, through a survey of 57 enterprises in the city of Kharkiv and Kharkiv region. According to the results of survey, it turns out that in general, according to the sample, more than half of the food industry enterprises have an internal accounting service with a full accounting cycle. In order to effectively organize the accountance for elements of natural capital, the enterprise has developed a conceptual model, which allocates specific elements of accounting as an information system, defines the relationship between them and substantiates the composition and structure of internal regulations for documenting economic operations related to the environmental activities of the food industry enterprises. In the system of internal regulations of the natural capital accounting organization, it is proposed to allocate four blocks of documents, which are grouped into two classes: 1. Regulation of the organization and accounting for protection of environment; 2. Regulation of the organization and accounting for environmental management.

Keywords: natural capital, ecological aspects of activities, organization of accountance, documentation, internal regulations, food industry enterprises.

Fig.: 3. Tabl.: 3. Bibl.: 11.

Lopin Andriy O. – Applicant, Department of Finance and Accounting, Kharkiv State University of Food Technology and Trade (333 Klochkіvska Str., Kharkіv, 61051, Ukraine)
Email: [email protected]

List of references in article

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“What is natural capital?“ http://naturalcapitalforum.com/about/
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Ciuhureanu, A.-T. “Study on Accounting Organization: Options and Influence Factors“. Knowledge-Based Organization : International conference, vol. XXIV, no. 2 (2018): 31-36. DOI: https://doi.org/10.1515/kbo-2018-0062
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Kulyk, V. A., and Liubymov, M. O. “Orhanizatsiia obliku na pidpryiemstvakh Ukrainy: rozrobka vnutrishnikh rehlamentiv“ [Organization of Accounting at Ukrainian Enterprises: Development of Internal Regulations]. Bukhhalterskyi oblik i audyt, no. 6 (2013): 12-18.

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