Environmental Accounting and Cost Audit in Foundry Production: Digitalization and the Use of Artificial Intelligence

Abstract

The article examines modern approaches to environmental accounting and cost auditing in foundry production under the conditions of active digitalization of the economy and the transition to sustainable development. The necessity of integrating environmental accounting into the overall system of managerial and financial accounting of metallurgical enterprises is revealed. Special attention is paid to the specifics of foundry production, characterized by high energy intensity, significant levels of emissions, and industrial waste generation, which determines the need for accurate identification and analysis of environmental costs.

The key environmental aspects of the production cycle of foundry enterprises are analyzed, including pollutant emissions, energy consumption, waste utilization, and water use. The role of digitalization and the introduction of artificial intelligence (AI) technologies in improving accounting and auditing systems that ensure transparency and reliability of data on the environmental impact of production is substantiated.

Based on system and comparative analysis, a conceptual model of environmental auditing using AI tools is proposed. The model includes automation of environmental cost calculation, pollution risk forecasting, and evaluation of the effectiveness of environmental protection measures. The main directions for applying intelligent algorithms to process large volumes of production data, monitor emissions, and optimize technological processes are presented.

The research results show that the digitalization of accounting and the application of AI contribute to improving the accuracy of analytical calculations, reducing the human factor, and enhancing the manageability of environmental and economic performance indicators of foundry enterprises, which overall increases their competitiveness and sustainability.