ОБЛІКОВО-ІНФОРМАЦІЙНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ПРИРОДНИМИ РЕСУРСАМИ: КОНЦЕПТУАЛЬНИЙ ПІДХІД
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2016, Vol 1, Issue 1
Abstract
O.A. Kushnirenko, Ye.S. Vlasov. Accounting and information management of natural resources: a conceptual approach. The ecological situation in Ukraine and the human influence on the environment and its processes have been investigated. The necessity to rethink the accounting system as an instrument of managing these processes has been justified, which has led to the conclusion that the natural resources are the essential components of the environment, which are used in agriculture as household products to satisfy the needs of the society and are one of the main accounting objects. The land, water and air-climate natural resources have been singled out in agriculture, which are directly used in the production process. The current methodology of displaying and accounting of natural resources in the sphere of agriculture has been evaluated and analyzed; therefore there is a difference of information on the natural resources in accounting and accounts. In order to systematically accumulate information and control the natural resources disposal and their quality properties considering the ownership rights, their classification from the point of view of accounting display and management has been specified. As a result, country-wide (national), oblast (regional), district (local), of private ownership and (or) rented natural resources have been identified. Having studied the ecological situation of natural resources of agriculture enterprises, their critical condition has been defined. It has been determined that the disposal and protection of natural resources are declared as a priority area of the state policy in environmental management, ecological safety and environmental protection. However, it has a declarative character in reality and does not promote the balanced economic and social development. Therefore, the necessity to conduct the ecological accounting in enterprises as a component of the single accounting system has been defined. The results of the investigation allow singling out ecological, social and economic aspects of the accounting system development. Key words: natural resources, accounting, information system, management, accounts, agriculture.
Authors and Affiliations
Олександр Кушніренко, Є Власов
Keywords
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