Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste - Archive ouverte HAL Access content directly
Journal Articles Entrepreneurship and Sustainability Issues Year : 2018

Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste

Alena Malei
  • Function : Author
  • PersonId : 1046845

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 Use", 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.
Fichier principal
Vignette du fichier
Vegera_Information_support_of_the_circular_economy_the_objects_of_accounting_at_recycling_technological_cycle_stages_of_industrial_waste.pdf (816.14 Ko) Télécharger le fichier
Origin : Explicit agreement for this submission
Loading...

Dates and versions

hal-02121133 , version 1 (23-06-2019)

Identifiers

Cite

Svetlana Vegera, Alena Malei, Ina Sapeha, Volha Sushko. Information support of the circular economy: the objects of accounting at recycling technological cycle stages of industrial waste. Entrepreneurship and Sustainability Issues, 2018, 6 (1), pp.190-210. ⟨10.9770/jesi.2018.6.1(13)⟩. ⟨hal-02121133⟩
698 View
458 Download

Altmetric

Share

Gmail Facebook X LinkedIn More