An analysis of the environmental performance of the accounting of some enterprises often identify major shortcomings and problems faced by the existing accounting system:
1) disparity values of the payment for the use of environmental resources and the nature of the damage, which in this case is applied to the environment;
2) the lack of reliable data on the area of natural resources assets in existing accounting system;
3) enterprise accounting, distorting the real value of enterprises through the use of valuation techniques does not take into account environmental factors;
4) the complexity and the complexity of calculating the ecological tax.
To overcome the above problems, is it appropriate that the following measures to improve the framework of accounting organization:
1. To form the initial cost of environmental assets to use natural resources would be appropriate to open additional sub-accounts to the accounts:
a) Investments in non-current assets - Investmentsin fixed assets capital nature conservation
b) Materials - The assets of the sphere of nature - to account for the biological assets and production waste;
c) The main production - environmental protection costs.
organization of accounting in the company in view of its environmental activities will be more effective if you apply a new way of reflection in the accounting of hazardous waste production and disposal obligations.
2. If possible, review the basic techniques and procedures for assessing stoimostikompanii: comparative, income and cost.For example, if a company can only be realized as a property complex, in practice most often used the cost method.However, it does not take into account the environmental component of enterprises that distort their real value.Organization of accounting in the enterprise to solve the problem must be possible to correct the value of income and expenses used in the calculation of net asset value cost method, the magnitude of environmental factors.The result will be a new formula for calculating the net asset value.
3. Organization of accounting in the enterprise to facilitate the calculation of the environmental tax could provide for the calculation of environmental charges as a percentage of the actual cost of goods manufactured.The percentage of allocations should depend on the type of the company.In order to encourage enterprises to carry out environmental protection measures, it would be appropriate to provide benefits for environmental taxes at double the rate for each ruble of funds spent on the implementation of these measures.
organization of accounting in the company, taking into account environmental performance shall take into account the aspects of material incentives for workers.Now, as a rule, to encourage employees to apply traditional and significant additional cost, such as for complexity, for work on public holidays, for their hard work, etc.However, in the current economic conditions in the order and pay the feasibility of introducing additional bonuses, based on practical economic contribution of each employee to the solution of environmental problems of the enterprise.
However, often when there is a wage conditions do not include activities that take into account the environmental aspect of the company, and are based only on the current economic conditions, which, in turn, limited the rules of law, having ambiguous, which significantly affects theFinancial results and taxation.
