Опис документа

Introduction. The management of economic and environmental security of industrial enterprises in emergencies is important in the current economic conditions. The control system of economic and environmental security should include the impact of enterprises' activity on the environment under usual conditions and in emergency situations. Both economic and environmental consequences can be the effects of emergencies. Moreover, they have an impact on the economic activity of industrial enterprises, and, therefore, should be considered in accounting. In accounting, this necessitates a study of ecological and economic consequences, in relation to a complex object management and account mapping. Purpose of the article is to study the impact of emergencies oneconomic activity and determine their influence over the system of accounting objects. Methods. The study was carried out on the basis of both general and special methods. In particular, we used statistical methods to foresee emergencies in Ukraine and assess their impact on economic activity. To justify the essence of emergencies, hazardous events and their interrelation with groups of objects we used accounting methods of analysis and synthesis, theoretical synthesis, methods of induction and deduction. Results. The study has proved the interrelation between hazardous events in emergencies and both internal and external environment of industrial enterprises. On the basis of the proposed classification of emergencies we have structured accounting facilities depending on the types of emergencies which lead to dangerous events concerning functioning of internal and external environment of industrial enterprises. All objects are grouped into three categories: economic and environmental impacts, preventive measures and measures to overcome the consequences of emergencies. Conclusion. The given approach is the basis of organizational and methodological provisions of the economic security and management of industrial enterprises in emergency situations. In particular, the identified areas of accounting facilities represent a qualitively new approach to the development of accounting giving a tool for managing enterprises in emergencies.

У статті обгрунтовано взаємозв"язок між поняттями "подія" та "ситуація", "небезпечна подія" та "надзвичайна ситуація", а також визначено їх місце у внутрішньому й зовнішньому середовищах функціонування промислового підприємства. На основі вивчення класифікації надзвичайних ситуацій було запропоновано структуризацію об"єктів бухгалтерського обліку залежно від видів надзвичайних ситуацій, до яких призвели небезпечні події внутрішнього та зовнішнього середовищ функціонування промислового підприємства. Здійснено поділ усіх об"єктів на три групи: економіко-екологічні наслідки, заходи превентивного характеру та заходи з подолання наслідків.