Abstract
Circular economy is one of the imperatives of sustainable development of production and society as a whole, which poses corresponding challenges to existing accounting system. In modern conditions of transition from industrial to post-industrial economy, the problem of maintaining a favorable environment and rational use of natural resources requires an adequate transformation of accounting methodology, oriented to the reproduction and sustainable use of natural resources, and not maximum revenue from their exploitation. At present, there is no complete system of accounting for production waste, which would allow solving tasks, which are set by the circular economy, which determines the relevance of the research topic. The purpose of this research is the determination of technological cycle stages of industrial waste and the identification of accounting objects arising at these stages for further recommendations development of industrial waste assessment and accounting for the curcular economy purposes. Among the methods used in the study, the authors identify synthesis, analysis, comparison, logical generalization, inference by analogy, classification, grouping etc. In this article, technological cycle stages of industrial waste will be considered (Stage 1 Appearance, Stage 2 Collection and Accumulation, Stage 3 Waste Preparation for Stage 4 Storage, Stage 5 Use, Stage 5 Burial (destruction) and identified the objects of their accounting: waste of ferrous and non-ferrous metals, construction waste, waste arising from reservoirs cleaned), as well as costs due to the specifics of technological cycle stage.
Highlights
One of the indicators of sustainable development proclaimed by United Nations is the requirement to significantly reduce waste generation by 2030 through the prevention, reduction, recycling and reuse [1]
The governments around the world demonstrate the importance of developing strategies aimed to the competent waste management, streamlining their accounting system, as well as taking into account the environmental costs of waste disposal and the restoration of material resources in circular economy
It is necessary to identify the objects of accounting at technological cycle stages of industrial waste
Summary
One of the indicators of sustainable development proclaimed by United Nations is the requirement to significantly reduce waste generation by 2030 through the prevention, reduction, recycling and reuse [1]. The governments around the world demonstrate the importance of developing strategies aimed to the competent waste management, streamlining their accounting system, as well as taking into account the environmental costs of waste disposal and the restoration of material resources in circular economy Among the issues that are reflected in these works can be identified: the analysis of historically established approaches to solving waste management problems, the conceptual framework, alternative sources and tools of environmental accounting in the context of circular economy, the experience of various countries in this area, the actions taken to protect the environment and their consequences, as well as tools and reporting standards (ISO, GRI). The lack of developments in this issue determines the relevance of the chosen topic
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