ORGANIZATIONAL AND METHODOLOGICAL BASES OF ENVIRONMENTAL COSTS ACCOUNTING FOR ENTERPRISES OF UKRAINE IN THE CONDITIONS OF EURO INTEGRATION

Rational organization of environmental costs accounting is a system of elements and tools for optimal construction of the accounting process in order to receive and provide reliable, operational, analytical and qualitative information for managing of environmental costs and controling over the used resources in the field of environmental protection. Thanks to the rational organization of environmental costs accounting an information base for a comprehensive analysis of environmental costs, effective management of environmental costs and environmental activities, reliable statistical indicators of the activities of enterprises in the field of environmental protection, is formed. In this work there have been considered the need of implementatuion of theoretical, regulatory and practical aspects of environmental costs accounting, organization of environmental costs accounting at the Ukrainian enterprises in the conditions of euro integration.