MANAGERIAL ACCOUNTING OF ECOLOGICAL-ECONOMIC CONSEQUENCES OF THE CHERNOBYL DISASTER AT THE ENTERPRISES

Abstract

Abstract. Comprehensive assessment of the economic consequences of the Chernobyl disaster and its impact on economic activity of enterprises requires information providing which could be carried out by the methods of managerial accounting. The author proposed the approach to organization of managerial accounting of additional costs arising in companies that conduct business activity in the zone of enhanced radiation and ecological control, using the tools of regulatory accounting. Determined that the organization of accounting by the regulatory costs involves the formation of costs for creating objects of activity in terms of: regulatory costs; actual costs; deviation between actual and regulatory costs; additional costs associated with economic conditions in the zone of the Chernobyl accident. Different possible options for accounting the objects of economic activity of the enterprise by regulatory costs are considered.