Problems of Accounting Environmental Costs of Cement Enterprises

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Problems of Accounting Environmental Costs of Cement Enterprises

Mikhail Kudin

(about the author)

Kudin Mikhail Mikhaylovich – Postgraduate Student, Chair of Accounting, Saratov State Social and Economic University

Published in:
Russian Journal of Entrepreneurship
– № 7-2 / July, 2010

Keywords: bulldozer-and-excavator works, cement enterprise, cost accounting, crushing-and-sortingcomplex, environmental investments, environmentalcosts, mining production

Citation:
Mikhail Kudin (2010). Problems of Accounting Environmental Costs of Cement Enterprises. Russian Journal of Entrepreneurship, 11(7), 117-122. — url: http://bgscience.ru/com/lib/2358

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Abstract:

The article considers the problem of organizing capital and current accounting of environmental costs. The author suggests a procedure for the creation and use of the reserve for environmental investments.

References:
1. Alimov S.A. Upravlencheskiy uchet i analiz ekologicheskikh zatrat promyshlennyh predpriyatiy: avtoreferat dis... kand. ekon. nauk: 08.00.12. – Orel: RGB, 2006. – 24 s.
2. Saenko K.S. Uchet ekologicheskikh zatrat. – M.: Finansy i statistika, 2005. – 367 s.

Problems of Accounting Environmental Costs of Cement Enterprises

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