Problems and opportunities of environmental cost accounting at agricultural enterprises

¹ Kazan State Agrarian University, 65, Karl Marx str., 420015, Kazan, Russia
² Ural State University of Economics, 62, March 8th st., 610017, Yekaterinburg, Russia
³ Udmurt State Agrarian University, 11, Studencheskaya st., 426069, Izhevsk, Russia

^* Corresponding author: zakirovaar@mail.ru

Abstract

During the reporting period, information on costs, including environmental costs, is recorded on various synthetic accounts, sub- accounts, cost items, including complex cost items, as well as on analytical accounts. Meanwhile, one of the accounting tasks is to systematize disparate information and to calculate on its basis the cost price of a unit of output. In financial accounting, the task of forming a calculation with a full list of environmental costs is not feasible due to the heterogeneity of costs and regulatory restrictions. It is only possible to maximize the allocation of the nomenclature of items related to the environmental component in the composition of current costs. To solve this problem, it is necessary to abandon the “boilerplate” analytics, which contradicts the accounting of environmental costs, which, on the contrary, requires deep detailing. The article critically examines approaches to the organization of environmental cost accounting and develops recommendations for solving the problematic aspects of accounting in the application of by-process and by-order methods by enterprises specializing in crop production.