ЭКОЛОГО-ЭКОНОМИЧЕСКАЯ ЭФФЕКТИВНОСТЬ ДЕЯТЕЛЬНОСТИ ПРОМЫШЛЕННОГО ПРЕДПРИЯТИЯ: ОЦЕНКА И УПРАВЛЕНИЕ

Abstract

The article presents the results of a study of the ecological and economic efficiency of the industrial enterprise. It has been stated that industry has a significant environmental impact on the environment. According to the results of the analysis of the environmental activities of enterprises, it has been inferred that the environmental factor should be taken into account in assessing the economic efficiency of an industrial enterprise. Some enterprises provide environmental accounting, but these are, as a fact, the large industrial leaders in the status of “national treasure”. It has been revealed that the majority of industrial enterprises either pays for environmental pollution losing part of their profits, or takes environmental protection measures bearing a heavy burden of costs and loosing profitability. There has been given the analysis of research publications on the assessment of ecological and economic efficiency of the enterprise. It was mentioned that despite the importance of improving the methods of assessment, there was not offered any available and generally accepted indicator (indicators). Many projects are difficult for economic practice and can only be used in scientific research. There has been worked out and submitted a methodological toolkit - a new indicator of environmental and economic efficiency (EEefficiency) defined as the ratio of results to resources. The result is the profit of the enterprise minus (if environmental protection measures are not carried out) pollution charges (from January 1, 2020, excluding the environmental tax). The fixed assets and circulating assets (production resources) and, in the case of conducting environmental protection measures, the fixed assets and circulating assets (resources directed to protect the environment) are considered as resources. The indicator EEefficiency is based on the so-called balanced approach, in the context of the study - an adequate, objective assessment of economic efficiency subject to the environmental factor. There have been defined the problems of possible using of the proposed indicator: “equity” and validity of the assessment of damage (fine) from pollution; difficulty of accounting for environmental resources and costs; difficulties in compiling special environmental reporting. The necessity of creating a special platform of environmental and economic indicators of the industrial enterprise efficiency has been substantiated.