The result of the analysis accounting for environmental performance of a number of enterprises often identifies the main shortcomings and problems faced by the existing system of accounting:
1) the inconsistency value to pay for the use of environmental resources and the nature of the damage that is applied to the environment;
2) the lack of reliable data about the assets area of environmental management in the existing system of accounting;
3) the accounting at the enterprise distorting the real value of enterprise as a result of the use of valuation techniques do not take into account environmental factors;
4) the complexity of the calculation of the environmental tax.
To overcome the above problems, consider the following actions to improve the basics of accounting:
1. For forming the initial value of environmental assets use of natural resources would be appropriate to open additional sub-accounts to the accounts:
A) Investments in non - current assets- Investments in non-current assets capital environmental protection
B) the Material Assets of the sphere of nature management - to account for biological assets and waste production;
C) Primary production - Expenses related to environmental conservation.
The Organisation of accounting in the enterprise with regard to its environmental activities will be more effective if to use a new method of accounting for hazardous waste production and obligations for their disposal.
2. To review the main techniques and procedures of evaluation of stimulirovanie: comparative, income and cost. For example, if the enterprise 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 activities of enterprises, which distorts their real value. Organization of accounting in the enterprise for the solution of this problem should provide for the possibility of correction of the magnitude of the income and expenses used in the calculation of the net asset value approach to value environmental factors. The result is a new the formula for calculating net assets.
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3. Organization of accounting in the enterprise to simplify the calculation of the environmental tax may provide for the calculation of environmental charges as a percentage of cost of goods manufactured. The percentage should depend on the activity of the enterprise. To encourage enterprises to carry out environmental activities, it would be appropriate to provide exemption for environmental tax at double the rate for every ruble spent on these activities implementation.
The Organisation of accounting in the enterprise with regard to the environmental activities needs to take into account the aspects of material stimulation of workers. Now, as a rule, to stimulate workers apply a traditional and important supplements such as for the complexity, for the work during the holidays, tension, etc. However, in current economic conditions in the order and pay the appropriate inclusion of additional bonuses, taking into account the practical economic contribution of each employee in the environmental targets of the company.
However, it often happens, when the existing terms of remuneration do not include activities related to the environmental aspect of the company, and based only on the existing environment, which, in turn, is limited to legislative rules that have the contradictory interpretation that significantly affects financial results and taxation.
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