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ПРИРОДООХОРОННІ ВИТРАТИ ЯК ОБ’ЄКТ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Expenses for environment protection as an accounting object

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  • Цюга, Марина Миколаївна

    (Чернівецький національний університет ім. Юрія Федьковича)

Abstract

Critical analysis of definition of expenses for environment protection has been carried out. Interconnection of ecological, environment protection expenses and expenses for environment protection activity of an enterprise has been considered. The composition of these expenses with the purpose of reflecting them in accounting has been determined Проведено критичний аналіз дефініцій природоохоронні витрати. Обґрунтовано та уточнено його сутність. Розглянуто взаємозв’язок екологічних, природоохоронних витрат та витратна природоохоронну діяльність підприємства. Визначений склад цих витрат з метою відображення їх в бухгалтерському обліку

Suggested Citation

  • Цюга, Марина Миколаївна, 211. "ПРИРОДООХОРОННІ ВИТРАТИ ЯК ОБ’ЄКТ БУХГАЛТЕРСЬКОГО ОБЛІКУ // Expenses for environment protection as an accounting object," Вісник Житомирського державного технологічного університету. Серія: Економічні науки // THE JOURNAL OF ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS, Житомирський державний технологічний університет // ZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY, vol. 2012(1).
    • Handle: RePEc:scn:000ven:47210
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