№ 1/2017

Fìnansi Ukr. 2017 (1): 90–110

ACCOUNTING AND AUDIT

GRYTSYSHEN Dymytrii ¹

¹Zhytomyr State Technological University

Accounting information system of management of actions for prevention and liquidation of economic and ecological consequences of emergency situations

Abstract. The study aims to design and develop organizational and methodological provisions of accounting measures to prevent and overcome economic and environmental emergency consequences. These provisions should lay the basis for the removal of information uncertainty in the management of economic and environmental security of industrial enterprises. To overcome this uncertainty it is proposed to improve organizational and methodological principles of accounting measures for preventing and eliminating economic and environmental consequences of emergencies, which can have both capital and current character. In particular, a classifier of the defined measures is designed as well as capital and operating costs associated with them are structured; the accounting model of capital expenditures, the order of formation of information on preventive measures of the current nature on accounting accounts; amendments to the Instruction on application of the chart of accounts of financial accounting regarding account 97 “Other expenses” and the order of accounting record of expenses on elimination of economic and ecological consequences are provided. Implementing these proposals will help improve the quality of information management for targeting economic and environmental security of the enterprise in emergency.

Keywords:emergencies, economic and environmental impact, accounting, management, preventive measures.

JEL: M11, M41, Q51.

Grytsyshen D. . Accounting information system of management of actions for prevention and liquidation of economic and ecological consequences of emergency situations / D. Grytsyshen // Фінанси України. - 2017. - № 1. - C. 90-110.

Article original in Ukrainian (pp. 90 - 110)

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