Ecological quality of production: accounting approach on sustainable development
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2016, Vol 35, Issue 2
Abstract
The specific weight of resource and power consuming technologies that is typical for Ukrainian economy, the absence of effective legal, administrative and economic mechanisms of management of nature and the low level of ecological society consciousness have led to the significant deterioration of environment state in Ukraine, excessive pollution of waters, air, and soil, accumulation of a large number of waste products. Besides, the produce as a result of such enterprises’ production affects consumers’ health badly. This causes the need to develop theory and methodology of production ecological quality accounting. The problem of quality is the most important factor of 509 increasing of life level, economic, social and ecological security in market economy. This, the current research aims to formulate the essence of concept “ecological quality of production” The research determines that ecological quality is characterized by the following main 6 aspects: social, technical, legal, economic, aesthetic and ecological. If one of these six aspects does not work, we cannot speak about ecological quality of a certain commodity. Many various factors influence upon the level of ecological quality of products and services. According to their contents and directions, they can be united into the following main 6 groups: technical, organizational, economic and social, ecological and aesthetic and legal. The article determines the directions of production ecological quality increasing.
Authors and Affiliations
N. P. Syroid
Keywords
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