UNIFIATION OF SYSTEMS OF FINANCIAL AND MANAGEMENT ACCOUNTS: COHERENT-KOGEZYNY MODIFICATION OF THE ENERGY SAVINGS PROGRAM OF THE ENTERPRISE
DOI:
https://doi.org/10.15330/apred.1.14.142-147Keywords:
energy saving, financial accounting, cohesionAbstract
The problems of unification of managerial and financial accounting on the basis of the concept of integrated reporting through the principle of the integrity of the economic and analytical support of the implementation of energy saving programs of the enterprise are investigated. It is determined that one of the main factors that has a significant impact on the level of efficiency of the energy saving management system of the enterprise is economic and analytical support. The coherent-cohesive model of economical and analytical provision of the energy saving management system at the enterprise is presented, which will provide an opportunity to create a common information space for stakeholders.
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3. International Design Consultancy Project, www. ir.org.ru/attachments/article/13/23.11.12 – Consultation Draft of the International Framework-Russian. pdf. Accessed 4 Apr. 2018.
4. Mahurenko, G. S. “Methodological bases of project activity.” Upravlinnia proektamy ta rozvytok vyrobnytstva. Zbirnyk naukovyh prats, no.3(9), 2004, pp.98-108.
5. “International Standard for Integrated Reporting.” PWC, www.pwc.ru. Accessed 4 Apr. 2018.
6. Muhsynova, L. H. “Priority directions for the sustainable development of the world energy.”Vestnik OGU, no.12 (161), 2013.
7. Nemish, P. D. “The essence, estimation and directions of increase of efficiency of the mechanism of energy saving of agrarian and industrial complex.” Innovaciina ekonomika, no.7, 2013, pp. 46-53.
8. Ponomariov, S. V. “Estimation of efficiency of investments in energy saving at enterprises of the fuel and energy complex.” Energosberezheniie. Energetika. Energoaudit, no. 12 (106), 2012, pp. 36-42.
9. “On Approval of the Concept for the Implementation of Mechanisms for Sustainable Financing of Energy Efficiency Measures. Order of the Cabinet of Ministers of Ukraine of 13.07.2016 № 489-r. ” Сabinet of Ministers of Ukraine, www.kmu.gov.ua/control/uk/cardnpd?docid=249189954. Accessed 9 Apr. 2018.
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14. “Towards Integrated Reporting – Communicating Value in the 21st Century.” Integrated reporting, www. ir.org.ru /attachments/article-IR Discussion Paper-2011.pdf. Accessed 4 Apr. 2018.
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Published
2018-04-26
How to Cite
Klimchuk , M. (2018). UNIFIATION OF SYSTEMS OF FINANCIAL AND MANAGEMENT ACCOUNTS: COHERENT-KOGEZYNY MODIFICATION OF THE ENERGY SAVINGS PROGRAM OF THE ENTERPRISE. The Actual Problems of Regional Economy Development, 1(14), 142–147. https://doi.org/10.15330/apred.1.14.142-147
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Research of development of domestic business
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