Please use this identifier to cite or link to this item: https://elib.psu.by/handle/123456789/23848
Title: ACCOUNTING DEVELOPMENT OF NATURAL RESOURCES IN ORGANIZATIONS CARRYING OUT THE DISPOSAL OF MUNICIPAL WASTE AND BIOGAS EXTRACTION IN THE CONTEXT OF THE "GREEN" ECONOMY
Authors: Vegera, S.
Malei, A.
Trubovich, R.
Other Titles: Учет развития природных ресурсов в организациях, осуществляющих утилизацию бытовых отходов и добычу биогаза в контексте «зеленой» экономики
Issue Date: 2018
Publisher: Entrepreneurship and Sustainability Center
Citation: Vegera, S.; Malei, A.; Trubovich, R. 2018. Accounting development of natural resources in organizations carrying out the disposal of municipal waste and biogas extraction in the context of the "green" economy, Entrepreneurship and Sustainability Issues 6(1): 211-225. https://doi.org/10.9770/jesi.2018.6.1(14)
Abstract: Since the end of the 20th century, in the context of developing rational consumption of natural resources, energy efficiency and solving environmental problems related to the management and burial of municipal waste, there is a need to take into account the consumption of natural capital, its degradation, as well as to determine the growth of gaseous energy resources in assessing economic growth in both the whole country, and in a separate organization that buries municipal waste and extract biogas. Therefore, the authors set forward the objective of the research: to develop the account of gaseous resources stocks (biogas) and assimilation resource as elements of natural capital. For the purpose of the achievement of aim, the authors apply generally accepted economic research methods. The article considers the economic essence of assimilation and gaseous energy resources of municipal waste as new objects of accounting. Both accounting objects are considered as long-term assets. The authors propose an accounting model for natural resources, which provides with information on the consumption of ecosystem capital and its degradation. It is proposed to estimate the assimilation potential of the environment at fair value (according to the current market) in the presented accounting model. As a result of the study on the possibilities of applying parallel accounting for long-term natural resources, we propose to account the gaseous resources in two assessments: on the one hand, based on actual costs associated with investing in the formation and attraction of alternative technogenic energy resources in economic activity, on the other hand - at the fair value (current market value) of the methane stocks.
Keywords: Государственный рубрикатор НТИ - ВИНИТИ::ОБЩЕСТВЕННЫЕ НАУКИ::Экономика и экономические науки
Municipal waste
Biogas
Technogenic energy resource
Mineral resource
Natural capital
Assimilation resource
Assimilative potential
Assimilative capacity
URI: https://elib.psu.by/handle/123456789/23848
metadata.dc.identifier.doi: 10.9770/jesi.2018.6.1(14)
Appears in Collections:Публикации в Scopus и Web of Science

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