ENVIRONMENTAL-ORIENTED SYSTEM
 OF MANAGEMENT COST ACCOUNTING FORESTRY PRODUCTION

Abstract

In modern conditions, characterized by increasing instability of the state of the natural environment, exacerbation
 of climate problems, and an increase in the likelihood of adverse events in forestry production, it becomes advisable to
 organize an environmentally oriented management accounting system as a system for managing environmental costs and
 environmental risks. Environmental costs are forestry costs of a commercial nature, control over the accounting and
 distribution of which can be ensured in the management accounting system.
 The article substantiates the feasibility of organizing an environmentally-oriented system of management accounting
 for environmental costs and environmental risks; It is proposed to allocate an independent position as part of current
 environmental expenses: “The probable amount of costs associated with the implementation of environmental risk (environmental
 risk costs)”; correspondence of accounts for accounting for environmental costs, as well as preparation of
 management reporting to reflect the environmental indicators of the sustainable development of the organization.