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
HAL
Pages
211-225
This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License
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
Article views & downloads
HTML views: 3866 | PDF downloads: 1908
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