DEVELOPMENT OF ORGANIZATIONAL AND METHODOLOGICAL ASPECTS OF MANAGEMENT ACCOUNTING OF ECO-ORIENTED ENTERPRISES OF THE HOSPITALITY INDUSTRY

Currently, the organizational and economic conditions for the greening of the hospitality industry are supported by the National Security Strategy of the Russian Federation and the Strategy for the Development of Tourism in the Russian Federation until 2030. However, during the period of growing greening of the modern world order, there is a lack of unity of views of scientists and practitioners regarding the place of environmental accounting in the system of types of accounting; besides, the lack of a “standard of accounting and reporting” for maintaining and organizing environmental management accounting leads to unreliability of the information and analytical database of socio-environmental reporting of eco-oriented enterprises of the hospitality industry. The reliability of accounting indicators is extremely important for environmental management and for financial sector structures. In the article, the authors propose an analytical system for differentiating the current costs of greening, universally applicable for the formation of socially-oriented environmental accounting of hospitality industry enterprises, ensuring the complexity of accounting for environmental income and expenses. The author argues that management accounting for greening should provide for the expected risks from possible negative environmental consequences from commercial activities, as well as the consequences of the introduction of innovative and technological eco-developments. For these purposes, the organizational and methodological aspects of the formation of an estimated environmental-oriented obligation are disclosed, a formula for calculating the amount of the estimated obligation in accordance with PBU 21/2008 “Changes in estimated values” adjusted for the discount rate, as well as correspondence of analytical accounts are proposed. All recommendations will fully ensure the reliability of determining the effectiveness and efficiency of the environmental activities carried out, obtaining the status of an “eco-hotel” by the hotel complex and will increase its attractiveness in the market of services for potential consumers in conditions of competition and the development of green economy.

costs, reporting, greening, methodology, classification, management accounting, accounting, analytical accounts, estimated obligations, hotel complex, hospitality industry, social and environmental responsibility

Tokareva E. V. Development of organizational and methodological aspects of management accounting of eco-oriented enterprises of the hospitality industry. Business. Education. Law, 2022, no. 3, pp. 158—163. DOI: 10.25683/VOLBI.2022.60.357.