ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ЕКОНОМІКО-ЕКОЛОГІЧНОЮ БЕЗПЕКОЮ ПІДПРИЄМСТВ

Грицишен, Димитрій Олександрович; Grytsyshen, D.O.

ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ЕКОНОМІКО-ЕКОЛОГІЧНОЮ БЕЗПЕКОЮ ПІДПРИЄМСТВ

Грицишен, Димитрій Олександрович; Grytsyshen, D.O.

URI: http://eztuir.ztu.edu.ua/123456789/1654

Date: 2016-02-27

Abstract (ukr):

У дисертації розвинуто теорію та розроблено організаційно-методологічні положення бухгалтерського обліку та економічного аналізу в системі управління економіко- екологічною безпекою в контексті положень сталого розвитку. В результаті дослідження передумов формування та розвитку систем бухгалтерського обліку як інформаційної моделі взаємодії підприємства з навколишнім природним середовищем розроблена його теоретико-методологічна конструкція, яка передбачає вивчення господарської діяльності як соціально-еколого-економічної системи. Це дозволило значно розширити бухгалтерське теоретичне знання та сформувати напрями трансформації методології, на основі чого розробленні методологічні положення бухгалтерського обліку відходів та операцій поводження з ним та вирішено методологічну проблему облікового забезпечення управління господарською діяльністю в умовах НС. Розроблено теоретико-методологічні положення еколого-економічного аналізу.

Abstract (eng):

economic analysis in the system of management of economic and ecological safety of large industrial enterprises have been worked out in the context of the theory of sustainable development. The sustainable development as a priority theory in forming of modern economic concepts has been grounded. The influence of human economic activity on the environment through the prism of geological development as well as technocratic and economic transformation of society, serving the economic agent, needs and motives of which are changing to transformation of economic systems, has been determined. The components of management system in terms of transformation of the economic systems from unsustainable to sustainable development through identification of the role of sustainable development in classification of the theories of transformation of social relations have been determined, in result the directions of modification of structural elements of accounting and analytical support (extension of objects, harmonization of policies, adaptive system of countermeasures to threats) have been outlined. The mechanism of modification of the system of accounting and analytical support of management of ecological and economic security through the system of principles of international reporting regulation models for sustainable development has been proposed. The theoretical and methodological construction of accounting as the basis of information space for management of economic and ecological security of industrial enterprise, which economic activity is a socio-ecological-economic system that is characterized by the coexistence of natural and organized relations, has been worked out. Natural and organized relations in economic activity occur in the system of management and accounting objects and determine the level of safe and continuous functioning of the industrial enterprise. The composition of accounting objects in the system of management of economic and ecological security via grounding of composition of the priority objects of economic and ecological character, recognition criteria of which are: risk, materiality, effectiveness, relations among disciplines, legal form, has been grounded. The ways of modification of accounting tasks, via the grounding of basic task – the formation of information on the state of socio-ecological-economic system of industrial enterprise and derivative tasks – the tasks of accounting information which are proposed to group as the tasks of economic and ecological, economic and social as well as social and ecological characters, have been determined; and its occurrence in the light of socio-economic relations of enterprise and enterprise-state has been determined. The system of accounting principles has been improved by its modification in the direction of providing of information with inherent properties that characterize the economic and ecological security for sustainable development. The mechanism for identification and recognition of waste and handling transactions in the accounting system has been worked out through the development of algorithm for identification on physical and economic characteristics of waste, clarification of the content of the recognition criteria for waste as asset and handling transactions. The organizational and methodological accounting provisions for creation of waste of industrial enterprises have been proposed in part of elements of method: documentation; evaluation; accounts; double entry. This enables to provide the complex of information requests regarding of waste management for compliance with legislation and increasing of efficiency of use of primary and secondary material resources. The order of accounting reflection of transactions of waste management has been proposed by developing of models of accounting, taking into account all possible ways of use of waste (processing, realization, utilization) and the procedure for calculation of the value of assets created as a result of recycling of waste by own powers and with the involvement of external entities (enterprises-processors / utilizers). The complex of organizational and methodological accounting provisions for economic and environmental consequences of emergencies has been worked out, that include: the identification mechanism with the objects of accounting in accordance with the types of emergencies; the order of reflection of preventive measures and measures to overcome the economic and environmental consequences; the development of elements of method of accounting to reflect the economic, social and environmental consequences; the order of accounting reflection of economic and environmental consequences as a result of war actions and occupation of state areas. The proposed provisions are complex and allow avoiding the fragmentation in the formation of information space for management of economic and environmental security and allowing to obtain the economic information, which has social and environmental orientation. The objects of accounting and analytical support of economic and environmental security of industrial enterprises in emergencies have been structured, which provide its identification by three groups: economic and environmental consequences, preventive measures, measures to eliminate the consequences. The accounting reflection of preventive measures and measures to eliminate the economic and environmental consequences of emergencies has been improved through the grounding as an integrated object of accounting, in result was proposed: its structure in terms of business processes; model of accounting for capital and operating costs related to the preventive measures and order of accounting reflection of actions to eliminate the consequences in terms of its types (social, economic and ecological). The methodical provisions of accounting reflection of the property of industrial enterprises and its transactions on the temporarily occupied territories have been grounded, which define different reflection order depending on access to property, recognition of loss of property, sale, preservation and transportation, that is an information basis for making decisions on activity of enterprise on the temporarily occupied territories. The methodical accounting provisions for economic and ecological consequences of war actions for enterprises, that in full extent or partly operate on the territory of war actions, have been proposed. The theoretical and methodological construction of ecological and economic analysis has been worked out as part of accounting and analytical support for system of economic and ecological security via grounding of its characteristics, mechanism of forming of tasks, identification of object, systematization of principles and formalization of types. The analytical support for the management system of economic and ecological security has been improved by developing of analytical procedures for evaluating of the effectiveness of management of priority objects.

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