v. 8 n. 20 (2019)
Articles

Features of environmental cost management

pdf (English)
  • Larisa Nikolaevna Gerasimova,
  • Tatiana Martemyanova Mezentseva,
  • Natalya Nikolaevna Parasotskaya,
  • Vera Valeryevna Dvoretskaya
Larisa Nikolaevna Gerasimova
Moscow State University of Civil Engineering (National Research University) (MGSU), Moscow, Russia
Biografia do Autor

Moscow State University of Civil Engineering (National Research University) (MGSU), Moscow, Russia

Tatiana Martemyanova Mezentseva
Financial University under the Government of the Russian Federation, Moscow, Russia
Biografia do Autor

Financial University under the Government of the Russian Federation, Moscow, Russia

Natalya Nikolaevna Parasotskaya
Institute of Economics and business of the Professional education and investment Fund of the chamber of Commerce and industry of Russia, Moscow, Russia
Biografia do Autor

Institute of Economics and business of the Professional education and investment Fund of the chamber of Commerce and industry of Russia, Moscow, Russia

Vera Valeryevna Dvoretskaya
Financial University under the Government of the Russian Federation, Moscow, Russia
Biografia do Autor

Financial University under the Government of the Russian Federation, Moscow, Russia

Publicado 2019-06-25

Palavras-chave

  • Costs intended for nature protection purposes, management, construction works, business process, function blocks.

Como Citar

Gerasimova, L. N., Mezentseva, T. M., Parasotskaya, N. N., & Dvoretskaya, V. V. (2019). Features of environmental cost management. Amazonia Investiga, 8(20), 609–615. Recuperado de https://www.amazoniainvestiga.info/index.php/amazonia/article/view/192

Resumo

The article shows the essence of environmental protection costs, related to the environmental protection of a number of construction companies, as well as the need to form and implement an effective environmental strategy. The article examines the approaches of management accounting to the value and quantitative assessment of environmental protection costs. A cost management mechanism has been developed in the framework of the “business – process – function” categories, based on the acquisition of certain functions by costs at the intersection of functions and business processes, including the conditions necessary for accounting: accuracy, efficiency and quality of accounting data. The developed methodology for the functional and process accounting of environmental protection costs makes it possible to identify the costs by processes and functional blocks and ensure the creation of high-quality accounting information on the formation of environmental protection costs and their results.

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