Ivanova M.D.Buryat State University, Ulan-Ude, Republic of Buryatia, Russian Federation btipb@mail.ru
Subject The paper deals with environmental control, defines the nature of environmental costs, their classification and classification criteria. It describes the essence of costs and expenses and the need to develop and implement environmental policies. Objectives The aim of the study is to define the classification of environmental costs and their properties. Methods The methodological framework for the study is works of national authors, who defined the importance of environmental costs and their impact on the cost of production of organizations. Results The paper provides recommendations on classification criteria of environmental costs, defines classification of environmental costs based on various criteria, presents a detailed list of costs. Conclusions The offered classification of environmental costs will enable economic entities to independently determine the criteria of environmental costs to build an accounting system that will provide exhaustive information on actual costs of environmental activities.
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