THEORY OF DEVELOPMENT OF ECOLOGICAL ACCOUNTING AT AN INDUSTRIAL ENTERPRISE IN THE CONDITIONS OF FORMING AN INNOVATIVE ECONOMY

Abstract

Currently, the market economy is characterized by high uncertainty, rapid development and variability of the business environment, which creates the need
for enterprises to adapt to the dynamic market environment, and therefore the issues of developing mechanisms for managing the competitiveness of an economic entity come to the fore. Innovative technologies are one of the important factors of the competitiveness of enterprises. Of course, these circumstances must be reflected in the accounting process of the enterprise, which determines the relevance of studying accounting and analytical support for making management decisions in the field of innovations. The main tasks of the successful transition of the economy of Uzbekistan to innovative development, outlined in the concept of long-term socio-economic development until 2030, include the effective and rational use of natural resources, the
reserves of which are being depleted, and these measures require more careful monitoring and development of measures to improve environmental indicators. Among the problems that hinder innovative growth, it is necessary to highlight, first of all, the influence of the ecological factor. The current system of environmental accounting at the enterprise has not been sufficiently studied. The purpose of this work is to develop theoretical rules for environmental
accounting, expand the conceptual understanding of it, as well as increase the flexibility and adaptability of the information space formed in the accounting and analytical system of industrial enterprises. The approaches of various foreign and domestic researchers to defining the concept of "environmental accounting", the directions characterizing the terminological sphere of competitiveness are analyzed. Problems in the field of environmental accounting are
formulated. The need to improve the environmental accounting system for the purpose of innovative development is substantiated. The results of the study are of practical importance, as they help to better inform management decisions at enterprises.