Features of environmental cost management

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
Tatiana Martemyanova Mezentseva 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
Vera Valeryevna Dvoretskaya Financial University under the Government of the Russian Federation, Moscow, Russia

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

Abstract

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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Author Biographies

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

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

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

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

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

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