Internal cost control on the ecological quality of products
Journal Title: Проблеми теорії та методології бухгалтерського обліку, контролю і аналізу: міжнародний збірник наукових праць - Year 2018, Vol 39, Issue 1
Abstract
To improve the environmental quality of products due attention should be paid to control the processes related to environmental quality input of the product. The results of the study help to state the purpose and objectives of the control, also to define objects for internal control of operations cost of environmental quality. So, we believe that the main purpose of internal cost control on the ecological quality of products is the establishment of the correctness and legality of business operations, prevention of violations and abuses in the expenditure of natural, labour, material and financial resources to ensure the minimization of negative impact on the health of consumers and the environment. The basic objectives of internal control of expenditure are brought forward, but it should be noted that they can vary and depend on the size, structure, spheres and types of economic activity of the enterprise, the requirements of management personnel. In the process of identifying the objects of control of environmental quality it should be noted that this list is not exhaustive, but it is most relevant to highlight objects such as genetically modified organisms and waste production. Also the subjects of cost control to environmental quality, their functions and the information base for monitoring are determined. Proper organization of the process of internal cost control on the ecological quality of products would benefit from a clear documentation of transactions, timely and complete registration of accounting data in the registers, the true reflection of information in managerial financial reporting and ensure reduction of the negative impact on the health of consumers and the environment.
Authors and Affiliations
N. P. Syroid
Keywords
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