INDICATORS OF ENVIRONMENTAL EFFICIENCY OF AGRICULTURAL ORGANIZATIONS
The article deals with methods of indicators formation for assessing environmental effectiveness of organizations, including “environmental costs” and the costs of voluntarily provided environmental services. The difference between them consists in separating the legally stipulated costs of environmental protection and voluntarily cost incurred for protection from harmful impact and to restore the environment. In organizations' reports, it is proposed to show separately incomes from environmental services and revenue from sales of products (works, services) and other incomes. It is stated that incomes from environmental services of agro-industrial organizations will be formed from local or regional budget and payments from organizations purchasing their services. Expenditures for environmental activities should be shown separately. Income from ecological services minus expenditures for voluntarily provided environmental services and penalties for violation of environmental legislation will give information about increase (outflow) of environmental capital of the organization for the reporting period. The ratio of the increase in environmental capital to the value of assets in the environmental sphere will demonstrate the environmental efficiency of assets.