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Entrepreneurship and Sustainability Issues Open Access Q1
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Received: 2018-03-19  |  Accepted: 2018-05-07  |  Published: 2018-09-30

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


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

municipal waste, biogas, technogenic energy resource, mineral resource, natural capital, assimilation resource, assimilative potential, assimilative capacity


JEL classifications

Q29 , Q42 , Q53 , Q57


URI

http://jssidoi.org/jesi/article/217


DOI


Pages

211-225


Funding


This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License

Authors

Vegera, Svetlana
Polatsk State University, Navapolatsk, Belarus https://www.psu.by
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Malei, Alena
Polatsk State University, Navapolatsk, Belarus https://www.psu.by
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Trubovich, Renata
Polatsk State University, Navapolatsk, Belarus https://www.psu.by
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Journal title

Entrepreneurship and Sustainability Issues

Volume

6


Number

1


Issue date

September 2018


Issue DOI


ISSN

ISSN 2345-0282 (online)


Publisher

VšĮ Entrepreneurship and Sustainability Center, Vilnius, Lithuania

Cited

Google Scholar

Article views & downloads

HTML views: 333  |  PDF downloads: 203

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