Environmental costs and their classification

Abstract

Environmental accounting is designed to evaluate environmental factors and environmental reporting of accounting prescribed form and content. A specific feature of environmental account is the achievement of main goal of any production with minimal harmful effects on the environment. This is accomplished first of all by transfer of external negative externalities in the internal manufacturer’s costs. In this connection it is necessary to develop a system of accounting in the formation of environmental costs and cost parameters environment linkages and the economy to assess the environmental factors .The article discusses the basics concepts of costs in the context of environmental accounting and their classification in the interpretation of different authors.