Development of a Mechanism for the Identification and Recognition of Waste in Accounting
Journal Title: Бізнес Інформ - Year 2015, Vol 8, Issue 0
Abstract
The article is aimed at substantiation and elaboration of a new mechanism for the identification and recognition of waste in accounting, which could take into account their economic and physical properties, thus allowing to create an information field for control over the economic-ecological security of industrial enterprises. Usage of interdisciplinary methods of knowledge (analysis and synthesis, grouping and theoretical generalization) made it possible to determine the place of waste in the system of economic management of industrial enterprises and identify their individual kinds in terms of business processes, as well as to determine their place in the inter-household processes in the context of the relationship industrial enterprise - company-recycler / utilizer. Method of modeling was used to develop a mechanism for identifying and recognizing of waste in accounting as part of the management of economic-environmental security. The mechanism for identification and recognition of waste in accounting is the basis for generating information on the influence of enterprise on the environment and its economic impacts as a constituent part of the economic-environmental security. A scientific novelty lies therein that the proposed mechanism for identification and recognition of waste of industrial enterprises takes into account their both economic and physical properties, all this allows to manage the economic-environmental consequences of the economic activity of industrial enterprises.
Authors and Affiliations
Dymytrii Grytsyshen
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