An approach to generation of informational background for ecological and economical decision making

Аuthors

Borodin A. I.

Higher School of Economics, 20, Myasnitskaya str., Moscow, 101000, Russia

e-mail: aib-2004@yandex.ru

Abstract

An information background is needed for decision making with the purpose of effective ecological and economical management. It is proposed to form a special ecological account subsystem within traditional general purpose accounting system as well as to introduce suitable procedures into practice of accounting policy. A necessity of these actions follows from relationships between business accounts, charges, risks, liabilities and ecological policy of enterprises. A set of recommendations are developed to improve registration, evaluation and accounting of ecological costs.