Бухгалтерський облік природного капіталу в системі управління підприємствами харчової індустрії: автореф. дис. на здобуття наук. ступеня канд. екон. наук: 08.00.09 – Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)

Abstract

Дисертація присвячена науковому обґрунтуванню теоретичних положень та розробці організаційно-методичних рекомендацій щодо бухгалтерського обліку природного капіталу в системі управління підприємствами харчової індустрії. В роботі проведено аналіз діяльності підприємств харчової галузі, детально проаналізовано глобальні та національні Цілі сталого розвитку, пов’язані з природним капіталом. Визначено етапи еволюції дефініції «природний капітал», запропоновано авторське визначення дефініції «природний капітал». Проаналізовано вітчизняне та міжнародне нормативно правове забезпечення обліку та відображення у звітності елементів природного капіталу. Розроблено фасетну класифікацію природного капіталу та методичні аспекти формування облікової політики елементів природного капіталу, які базуються на дослідженні принципів, методів і процедур, що використовуються підприємством для ведення бухгалтерського обліку природного капіталу та відображення інформації про нього в обов’язковій та добровільній звітності. Розроблено робочий план рахунків природного капіталу підприємств харчової індустрії та концептуальну модель організації бухгалтерського обліку природного капіталу Детально проаналізовано особливості подання та наведено характеристику статистичної, фінансової, податкової звітності та звіту про управління в частині розкриття інформації про природний капітал. Запропоновано модель процесу автоматизації обліку природного капіталу.

The dissertation is devoted to the scientific substantiation of theoretical issues and development of organizational and methodical recommendations concerning accounting of natural capital in the food industry enterprises management system. Food industry enterprises activity analysis is carried out in the paper, global and national Sustainable Development Goals related to natural capital are analyzed in detail. The stages of evolution of the definition of "natural capital" are determined, the author's definition of "natural capital" is offered. The national and international regulatory legal framework for accounting and reporting in the elements of natural capital are analyzed in order to improve the methodological foundations of the accounting and reporting system of food industry enterprises. The legal framework for the state's environmental policy formation is developed for Ukraine, which takes into account the UN recommendations and includes four levels of normative documents. Normative acts provisions for the natural capital elements accounting organization are grouped according to the following levels: international, interstate, state, enterprise. Methodological aspects of the accounting policy for the natural capital elements forming are developed, which are based on the study of principles, methods and procedures used by the enterprise for accounting of natural capital and disclosure its elements it in the mandatory and voluntary reporting. Natural capital accounting principles are gathered into four groups. It is proposed to introduce the item "Ecologically oriented activity" in the Order on accounting policy at the food industry in which the interests of all interested parties (owners of the entity, employees, contractors, society, the state as a whole) should be taken into account, principles of the natural capital accounting policy adhered, and main methods of its assessment and accounting disclosed. It is substantiated that in the regulatory document on accounting policy of the food industry it should be specified: disposal of stocks estimating methods; accounting of transport and procurement costs; method of the fixed and intangible assets depreciation for nature protection purpose; periodicity and inventory. Procedural accounting policy issues have been identified for the natural capital accounting organization at food processing enterprises, which include: development of a working plan of accounts for the natural capital accounting and relevant primary documents forms; drawing up workflow schedules for accounting for environmental aspects of business; description of the material liability organization for environmental standards violation; determination of accounting and environmental reporting formation procedures. The working plan of accounts for the food industry enterprises natural capital accounting was developed, which is based on the proposed facet classification of environmental aspects of activity. In order to form a voluntary report on the achievement of the Sustainable Development Goals of the ecological sphere, free balance codes are suggested for the food industry enterprises in accordance with the current accounting practice and specifics of their activity. Natural resources economic evaluation methods are analyzed. Conceptual model of organization of the natural capital accounting is developed in which specific elements of accounting as information system are allocated, interconnections between them are defined and structure of documentation of economic operations related to environmental protection internal regulations for the food industry enterprises is substantiated.. Within the system of internal regulations of the natural capital accounting organization it is proposed to allocate four blocks of documents which are grouped into two classes: 1. Regulation of organization and accounting of environmental protection; 2. Regulation of the organization and accounting of environmental management. In order to establish an effective system of documentation for each type of organic production, direction of environmental measures, and environmentally oriented economic operations it is proposed to form an analytical map of the capital components used in the economic activity of the food industry in the areas of such activity. Environmental reporting system is divided into reporting entities (state and economic entities), and reporting requirements (mandatory and optional). Peculiarities of the presentation are analyzed in detail and characteristics of statistical, financial, tax reporting and management report regarding the disclosure of natural capital are presented. Official financial statements and voluntary sustainable development reporting users are grouped according to the level of financial interest. In order to improve the accounting system in terms of forming an information provisions for environmental management and to develop a mechanism for transferring information from financial statements to voluntary recommendations were prepared on filling the items of financial statements with indicators of natural capital, taking into account the proposed natural capital facet classification and natural capital accounts. The influence of information technologies on the food industry enterprises accounting process is investigated. In order to increase the efficiency of collecting, processing, systematizing and generalizing information on the food processing enterprises natural capital a model of the natural capital accounting automation is proposed, which includes interfaces for import and export of data; provides automation of all stages of accounting process; maintains directories of the natural capital elements, accounts, constants, forms of accounting registers and reports.