ACCOUNTING OF ENVIRONMENTAL COSTS IN AQUACULTURE FARMS

Abstract

Author(s): Cengiz GNEY Hamdi AYDIN

According to the data of 2014, there are 2377 aquacultural work facilities in Turkey. 1950 of those facilities are situated in internal water and the rest of 2377 are presented in sea. Their total project capacity is 479.280. Taking into consideration facilities number and their projected manufacturing capacity, it is clear that there is a need to know possible effect of aquacultural activities to enviroments and follow up those implemented activities in order to reduce these negative impacts. The expenditures that is bore by facilities with a view to protecting enviroment and sustaining natural life is defined as enviromental costs. The accountancy aspect of enviromental costs is vitally important in terms of enviromental future plan as well as accounting correctly of fair value of reared products. This study examines on aquaculural works by giving various information about aquaculture and their causing problems on enviroments. On the other hand, it is given informations regarding aquacultural work facilities’ enviromental costs and examples on accounting records for better understanding the situation.

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