Аңдатпа
This article examines one of the most pressing contemporary issues: the integration of environmental and economic factors into the operational activities of enterprises and the mechanisms for making informed management decisions. Analyzing the dynamics of environmental protection expenditures in the Republic of Kazakhstan, the author highlights a significant upward trend between 2020 and 2023, with costs increasing by 37% in the final year alone. As production growth intensifies the burden on the natural environment, establishing an effective system for accounting for environmental costs has become a strategic necessity for modern enterprises. The core of the research lies in defining the role of management accounting within environmental protection activities. The article reveals that management accounting is not merely a tool for recording expenses but is essential for monitoring environmental liabilities, forecasting risks, and unlocking new market opportunities through the production of eco-friendly products. Furthermore, the study analyzes the factors of uncertainty associated with accounting for environmental obligations, particularly their long-term nature and technical complexity. The author argues that the proper organization of primary accounting at the enterprise level is the fundamental source of high-quality reporting. The article proposes a nine-step algorithm for managerial decision-making, spanning from the analysis of primary documentation to the management of financial flows and ecological risks. In conclusion, it is determined that integrating environmental parameters into the accounting system enhances a business entity's investment attractiveness and strengthens its social responsibility. This study serves as a practical guide for maintaining a balance between economic efficiency and environmental safety.