As a result of the analysis of accounting for the environmental activities of a number of enterprises, the main shortcomings and problems encountered by the existing accounting system are often identified:
1) the discrepancy between the amount of payment for the use of environmental resources and nature to the damage that is caused to the environment;
2) the lack of reliable data on the assets of the nature management zone in the existing accounting system;
3) accounting at the enterprise, distorting the real value of enterprises due to the use of valuation methods that do not take into account environmental factors;
4) the complexity and complexity of the calculation of the environmental tax.
To overcome the above problems, it will be advisable to carry out the following measures to improve the basis of the organization of accounting:
1. To form the initial cost of environmental assets for the use of natural resources, it will be advisable to open additional sub-accounts to the accounts:
a) Investments in non-current assets - Investments in non-current assets of a capital environmental nature
b) Materials - Assets in the field of environmental management - to account for biological assets and production wastes ;
c) Main production - Environmental costs.
Organization of accounting at an enterprise, taking into account its environmental activities, will be more effective if a new way of reflecting hazardous production waste and obligations for their disposal in accounting is applied.
2. If possible, revise the basic technologies and procedures for evaluating the cost of a company: comparative, profitable and costly. For example, if an enterprise can be sold only as a property complex, in practice the most expensive method is used. However, it does not take into account the environmental component of enterprises, which distorts their real value. Organization of accounting at the enterprise to solve this problem should provide for the possibility of correcting the amount of income and expenses used in calculating the value of net assets using the cost-effective method by the amount of environmental factors. As a result, a new formula for calculating net assets will be obtained .
3. Organization of accounting at the enterprise to simplify the calculation of the environmental tax may include the calculation of environmental payments as a percentage of the actual cost of production. In this case, the percentage of deductions should depend on the type of activity of the enterprise. In order to stimulate enterprises to carry out environmental measures, it will be advisable to provide an environmental tax allowance in the amount of double for each ruble of funds spent on these measures.
The organization of accounting at the enterprise, taking into account environmental activities, should also take into account aspects of material incentives for employees. Now, as a rule, traditional and significant surcharges are applied to stimulate workers, such as for complexity, for work on holidays, for work intensity, etc. Nevertheless, in the current management environment, it is advisable to include additional bonuses in the order and remuneration, taking into account the practical economic contribution of each employee in solving the environmental problems of the enterprise.
Nevertheless, it often happens when the existing conditions of remuneration do not include measures that take into account the environmental aspect of the company’s activity, but are based only on current business conditions, which, in turn, are limited by legislative norms that have an ambiguous interpretation, which significantly affects financial results and taxation.