Keyword: «pulp and paper industry»

MANAGEMENT OF COSTS ON THE ENTERPRISE AND THEIR MUTUAL RELATIONSHIP WITH THE SYSTEM OF MEASURES FOR THE PROTECTION OF THE ENVIRONMENT IN THE PULP AND PAPER INDUSTRY

Authors:

Lidiya Dmitrieva,

Oksana Shalopanova

The article discusses the problems of cost management and environmental impact of the production of pulp and paper from natural and secondary raw materials, methods of accounting and cost analysis for the system of direct costing, end-to-end system of budgets. We study the formation of production costs and circulation. Presents the main ways of transition to environmentally friendly production. Examples are given of solving the problem of reducing the negative impact of pulp and paper mills on the environment.

Keywords: cost management, pulp and paper industry, costing items, cost classification, environmental protection activities