Abstract
Topicality of research is grounded by objective character and demand of processes of greening of domestic enterprises activity and need of accounting such processes to form objective and adequate information about measure of enterprise activity greening. Aim of the article is to make suggestions about summarizing in accounting information about costs for enterprise activity greening using existing accounting records and some instruments of costs accounting. To get research results legislative method, monograph analysis, scenario analysis, visualization have been used. Necessity of fastest solving issues of providing domestic enterprises activity greening has been grounded. Notions of greening, production greening, consumption greening have been considered. Notion of costs for enterprise activity greening has been detailed. Analysis of existing approaches to account information about enterprise activity greening has been made. Difference between costs for enterprise activity greening and ecological costs has been shown. Directions of usage of information about costs for enterprise activity greening for different contact groups have been suggested. Economical value of information about costs for enterprise activity greening has been proved. Analysis of ability to use existing account records to summarize information about costs for enterprise activity greening has been made. Contradictions in usage existing methodology of accounting while accounting costs for enterprise activity greening have been considered. Ideas concerning summarizing information about enterprise activity greening in accounting have been considered made. Forms of managerial reporting about costs for enterprise activity greening are suggested. Results of research are suggestions about accounting costs for enterprise activity greening. Scientific novelty and practical value of research contain making variants of harmonizing accounting costs for enterprise activity greening with common according to SSA accounting, made suggestions about summarizing information about costs for enterprise activity greening in accounting and internal managerial reports of the enterprise.
Keywords
accounting, greening, costs for activity greening, ecological costs, Life cycle costing, managerial reporting.