METHODICAL ASPECTS OF ECONOMIC ANALYSIS OF ENVIRONMENTAL PROTECTION WITH REGARD TO SUSTAINABLE DEVELOPMENT OF ENTERPRISES
The paper explores the issues of methodological support for the analysis of environmental performance of enterprises in their transition to the international principles of sustainable development in order to develop general and specific goals and objectives of the analysis, definition of its subject matter and defining information base for holding the analysis. To achieve these objectives the author studies the methodology of economic analysis, it's debatable and problematic aspects as well as the development of the methodology in contemporary conditions. In the course of the study the author formulates specific analytical problems and their solutions, a classification of environmental costs, specific indicators of environmental and economic progress in the implementation of environmental measures, develops models of analytical tables in order to assess the implementation of the Environmental Action Plan and to analyze the reasons for its failures, identifies the task of separation of environmental costs in the accounting system in order to improve enterprise analytic accounting information. The results of this study can be used in scientific research methodology of economic analysis, analysis of environmental protection activity during all cycles of management, training courses on economic analysis.