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International Accounting

Arrangements for environmental costs analytical accounting at crop production enterprises

Vol. 27, Iss. 4, APRIL 2024

Received: 12 February 2024

Received in revised form: 4 March 2024

Accepted: 21 March 2024

Available online: 15 April 2024


JEL Classification: М41

Pages: 465–482


El'mir A. GALLYAMOV Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation


Subject. This article analyzes the approaches to the arrangements for analytical accounting of environmental costs in the application of process and job-order methods of cost accounting by enterprises specializing in the production of crop products.
Objectives. The article aims to systematize and summarize knowledge about the problems and possibilities of analytical accounting of environmental costs at crop production enterprises.
Methods. For the study, I used a dialectical approach, observation, synthesis and analysis, and the elements of accounting methods such as calculation, accounts etc.
Results. The article formulates that the accounting of environmental costs requires greater detailing, which contradicts the essence of absorption costing analytics, and that the grouping of costs by individual order for the cultivation of environmentally friendly products does not guarantee the elimination of absorption costing approaches in accounting. The article proposes to include in the Methodological Recommendations of the Ministry of Agriculture of Russia information on absorption costing analytics with a detailed disclosure of the shortcomings of this approach in the context of job-order and process methods used at enterprises growing crop products.
Conclusions. In financial accounting, the task of generating a calculation with a complete list of environmental costs is not feasible due to the heterogeneity of costs and regulatory constraints. To solve this problem, it is necessary to abandon absorption costing analytics, which contradicts the accounting of environmental costs, which, on the contrary, requires deeper detailing. The use of the job-order method in crop production does not solve the problem of absorption costing analytics.

Keywords: ecology, costs, accounts, analytics, crop production, 1C, absorption costing method


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