Objects of accounting concerning production ecological quality ensuring
Journal: THE JOURNALZHYTOMYR STATE TECHNOLOGICAL UNIVERSITY. SERIES: ECONOMICS (Vol.4, No. 78)Publication Date: 2016-10-31
Authors : N.P. Syroid;
Page : 102-109
Keywords : quality; ecologically clean production; genetically modified organisms; waste products;
Abstract
In market globalization conditions the problem of quality is actual for every country, branch, establishment and organization. Wisdom in management at all levels is to ensure the necessary quality of production as only high quality production can be competitive. Nowadays, one of the main consumers' demands to the consumption objects is their safety, that is. production shouldn't influence badly on consumers' health, and surroundings, it should possess ecological quality. It is necessary to examine elements of expenses that make ecological quality of production and to determine the objects of ecological quality accounting. We consider that the expenses forming ecological quality should be group as technical, material, social and ecological. The object of accounting for the technical group is the main means, such as the expenses for their purchase, installation, modernization and others. The main object of accounting for the material group is genetically modified organisms. The social group of expenses can include stimulating, compensatory and penalty payments to workers. Ecological group is made of the expenses for utilization of waste products and penalty for pollution of water, soil, forest and other resources.
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