Concept of costs management with environmental protection functions

Larisa Gerasimova,Dmitriy Silka

doi:10.1051/e3sconf/201911002014

Larisa Gerasimova, Dmitriy Silka

Open Access

https://doi.org/10.1051/e3sconf/201911002014

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Abstract

The article analyzes a number of possible negative factors arising in the process of realization of environmental and economic risks associated with violations of environmental legislation. The main directions of the cost of environmental activities are determined. The functional groups of expenses of an ecological orientation are allocated and characterized. Developed methodology for the functional and process accounting of environmental protection costs allowed identification of costs by the processes and functional blocks and ensuring the creation of high-quality accounting information on the formation of environmental protection costs and their results.

Highlights

It is quite obvious today that any social and economic problems should be solved taking into account the requirements of the external environment.It the same time, any desire to get only economic profit from the activity, without taking into account the possible environmental consequences, leads to rather harmful effects on the natural environment and has a negative impact on human health.Seeing that construction activity is heavily tied to human intervention into the natural environment, it is necessary to make reasonable architectural and construction and other solutions important for the preservation of ecological balance in nature and its protection.All persons which are directly involved in construction have to be involved in process of protection of the external environment
The designer should develop the project of future construction based on the current ecological legislation; the customer is obliged to approve the specification for the designer, obtaining necessary permissions for construction belongs to its duties; the contractor is obliged to perform all construction works based on the project documentation and statutory requirements in the sphere of protection of the natural environment [1,2,3,4,5,6,7,8,9,10]
Government agencies regulate the protection of the natural environment, and obligate manufacturing companies to be fully responsible for the environmental cleanness of their production by compensating of damage caused from their own funds

Summary

Introduction

It is quite obvious today that any social and economic problems should be solved taking into account the requirements of the external environment. It the same time, any desire to get only economic profit from the activity, without taking into account the possible environmental consequences, leads to rather harmful effects on the natural environment and has a negative impact on human health. As a consequence of this, construction companies incur significant costs in cases of repairing the damage, restoring the natural environment. Government agencies regulate the protection of the natural environment, and obligate manufacturing companies to be fully responsible for the environmental cleanness of their production by compensating of damage caused from their own funds

Methods and materials

Results

Introduction and development of environmental technologies

Discussions

Conclusion