Negative environmental implications of economic activities of enterprises' have renewed the problems of industrial ecology and environmental responsibility of business, particularly, in the sphere of waste management. The absence of the focus on management of inverse material flows due to underestimated potential economic benefits and insufficient environmental motivation caused the absence of a methodological approach to providing information support to this type of management. The purpose of the study is to determine the place of waste management of inverse material flows in implementing the tasks of waste disposal, to build the system of accounting and information support to all areas of managing inverse material flows of waste at the facility. In this paper, by analyzing the statistical data and the works of Russian and foreign scientists, I identified trends in waste generation and areas of waste management in Russia, Ukraine, the USA and Europe. I researched the practice of industrial enterprises and trends in waste management, identified the areas of management decisions on inverse material flows of waste, and outlined a number of information sources for their support. I conclude about the role of accounting in the information support to management decision-making processes in the sphere of waste management as part of material flows at enterprises. The paper includes recommendations on using disclosed information sources in each area of such management.
Keywords: inverse, material flows, waste, management, accounting support
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