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THE ANALYSIS METHOD PERFOMANCE INDICATORS OF ENVIRONMENTAL COSTS

Prof. DSc Irina Kurochkina, Prof. DSc Tamara Sadykova, Prof. DSc Nataliya Predeus

Abstract

The analysis of environmental and economic effectiveness of the environmental management by cost indicators is important in the environmental policy of the enterprise. Volumes of environmental financing, indexing of environmental payments, formation and use of funds, the establishment of environmental insurance rates depend on the understanding of the category пїЅecological and economic efficiencyпїЅ. Studies have shown that the existing environmental cost-benefit analysis techniques in the evaluation of their effectiveness do not include: dependence on the allocated costs groups; the change degree in environmental performance; the impact of environmental costs on the volume of sales; the dependence of the amount of payment for environmental pollution with ongoing environmental costs. In order to address the shortcomings of the existing methods of analysis of environmental costs we offer to extend it through the use of these ecological and economic indicators: the value of economic damage attributable to the ruble of environmental costs; the specific weight of costs associated with the right of use of natural resources and the right impact on natural resources in the structure of liabilities; environmental capacity production; the magnitude of the costs associated with environmental protection, and payment for the emissions attributable to the ruble of products; the magnitude of costs associated with the protection of water bodies, and the fee for discharge into groundwater and open water falling on the ruble products; gas capacity of production; dust holding capacity; water-intensive products; the share of fixed assets environmental protection in the total value of fixed assets; the magnitude of the economic damage and compensation for 1 rbl. production costs; the magnitude of the economic assessment of human impact attributable to the ruble of profits; coefficient of elasticity of the environmental costs.

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