| Issue |
E3S Web Conf.
Volume 110, 2019
International Science Conference SPbWOSCE-2018 “Business Technologies for Sustainable Urban Development”
|
|
|---|---|---|
| Article Number | 02014 | |
| Number of page(s) | 7 | |
| Section | Environmental Management and Economics | |
| DOI | https://doi.org/10.1051/e3sconf/201911002014 | |
| Published online | 09 August 2019 | |
Concept of costs management with environmental protection functions
Moscow State University of Civil Engineering (National Research University) (MGSU)
* Corresponding author: 22969@mail.ru
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.
© The Authors, published by EDP Sciences, 2019
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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