ORGANIZATION OF ACCOUNTING AND CONTROL OF WASTE OF PRODUCTION AS A PRECONDITION FOR THEIR EFFECTIVE USE

Abstract

Purpose. Definition of approaches to improving the organization of accounting and control of waste of production and operations with them for information provision of the process of environmental and economic management by an industrial enterprise. Methodology of research. To achieve the goal in the research process, the following methods have been used: observation (for studying the state of accounting and control of waste products); theoretical generalization and comparison (for the disclosure of the essence of waste products); analysis and synthesis (when studying the effect of generated waste production on the results of the enterprise); grouping and detailing (to improve the classification of waste products). Findings. The necessity of proper control of the occurrence of waste was grounded in order to meet the needs of consumers and obtain an economic effect. It was disclosed the essence of directions of improvement of the organization of accounting and control of waste of production, which allows to improve the quality of information support for the adoption of effective management decisions. Originality. Practical recommendations, which in aggregate will provide solution at the theoretical and applied levels of a complex of tasks related to the improvement of the organization and methods of recording and control of waste of production and operations with them for the purpose of ecological and economic management, were proposed. Practical value. The results of the research can be used in the formation of accounting information on waste production and operations with them, improving the methodology of their accounting and control, which provides optimization of management decisions by internal users and enables an objective assessment of ecological and economic work in the enterprise and its structural divisions.