FINANCIAL CONTROL AND AUDIT OF ENVIRONMENTAL ASPECTS OF PRODUCTION ENTERPRISES

Main Article Content

Yuldasheva Saodat Xalmurzaevna, Ganiev Shakhriddin Vakhidovich, Bakhronov Bakhtiyar Razzakovich, Mamatov Khabibullo Mamatovich

Abstract

The article presents the results of the development of a methodology for financial control and audit of environmental aspects of the activities of industrial enterprises. The main problems associated with the formation, removal and disposal of solid household and industrial waste are described. Brief conclusions are presented based on the results of the study of scientific literature and regulatory documentation on the stated topic. The measures taken to reduce and control the export of solid domestic and industrial waste are described. The methods of economic regulation of the activities of enterprises in the field of environmental protection are presented, the requirements for organizing the accounting of environmental payments, and the formation of statistical reporting are described. The author's method of financial control and audit of environmental aspects of the activities of industrial enterprises is presented on the example of transport organizations involved in the removal of solid domestic and industrial waste.
Object of the article: Development of scientific proposals and practical recommendations for improving accounting and auditing of environmental costs in industrial enterprises.
Objectives of the research:
-substantiation of the main directions of development of the information base of accounting environmental accounting in the management system of economic entities of industries;
- formation of a system for assessing analytical and synthetic accounting of environmental costs at industrial enterprises;


- development of proposals for drawing up a detailed list of procedures for studying the internal control system at the preliminary stage of environmental audit;
- development of recommendations for drawing up a general plan and an audit program, taking into account the environmental aspects of the activities of economic entities.
Methods of the research. In the process of research, methods were used: observation, comparison, grouping, comparative and statistical analyses, and the theoretical provisions of accounting environmental accounting are concretized, methodological principles, indicators and the structure of the information base of this type of accounting in a market economy are argued;
Findings. The study of works [1-7] allows us to draw the following conclusions:


Currently, there are four main groups of technological disposal of MSW - these are burial, incineration, composting plus digestion and recycling. Waste disposal also refers to recycling, regeneration, recovery. These methods of technological utilization, along with the advantages, also have serious negative aspects of the impact on the environmental situation in the world; Today, the issues of reducing household and industrial waste and their disposal are very complex and difficult to solve, since they include economic, social and organizational aspects at the same time. At the same time, in countries where technical control of the economic activity of enterprises and the life of the population is skillfully combined with economic measures of impact on the environment (“environmental” taxes, payments and fines for exceeding the maximum allowable standards for emissions and discharges of polluted waters, etc.), the probability of successfully solving this problem is quite good;


in the EU and the USA, for quite a long time, careful sorting of waste and extraction of a useful component has been carried out, which is later introduced into production cycles, while in Russia this procedure is in its infancy, with the exception of the developed scheme for processing secondary raw materials (waste paper, ferrous and non-ferrous metals );
the level of recycling in European countries is different. Most of the waste (from 30% to 50% or more) is recycled in Sweden, Denmark, Switzerland, Germany, Belgium, Norway, Austria and the Netherlands. The UK, Iceland, Portugal and Greece recycle the least (up to 15%). In Russia today, about 2% of waste is recycled; The following projects are actively used to fight for waste reduction in the EU and the USA: transition to waste-free production;
replacement of obsolete waste disposal technologies with new, more promising ones; determination of the composition and quality of the resulting material; involvement of waste in economic circulation and achievement of a zero level of burial; processing of low-grade aluminum scrap with a high content of impurities into new high-quality raw materials suitable for creating pure aluminum alloys, etc.

Article Details

Section
Articles