Improving the Methodology for Calculating the Cost of Production of Environmentally Friendly Products

Abstract

This article discusses the importance and content of cost accounting for ensuring environmental quality of products. On the basis of the conducted research of practice, it is established that there are no methodological recommendations for accounting for the costs of quality of enterprises and the need for its formulation is scientifically justified. The definitions of scientists-economists on accounting for the costs of quality assurance are investigated. Proposals and recommendations on the procedure for accounting for the costs of producing environmentally friendly products have been developed. The study scientifically proved that the calculation of the cost of ensuring the quality of the environment, taking into account the complexity, is high, but its use will lead to the fact that the accounting system will have more information. It is also explained in detail that the determination of the cost of ensuring the environmental quality of products allows the management staff to make adjustments to the activities of the enterprise in order to increase its profitability.