кафедра обліку і оподаткування

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Browsing кафедра обліку і оподаткування by Subject "normative waste"

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    Analysis of the Current State and Main Trends in the Formation of the Waste Management System
    (СНУ ім. В. Даля, 2024) Manuhina, M. Y.; Tatsii, I. V.; Манухіна, М. Ю.; Тацій, І. В.
    The scale and significance of the waste problem intheUkrainian economy is associated both with thedomination ofresource-The scale and significance of thewaste problem in the economy of Ukraine is related bothto the dominance of resource-intensive technologies andthe lack of an effective waste management policy formany years. Significant volumes of accumulated waste,an increase in the number of unauthorized landfills andoverloaded landfills that do not meet environmentalsafety standards; low regulation of the issue of wastemanagement at the legislative level; the lack of aneffective waste management system and effectivemeasures aimed at preventing the generation, recycling,recovery and disposal of waste are the main factors thatnegatively affect the environmental safety of our country.Environmental assessment methods and the level of detailof accounting and analytical information on wasterequire improvement. The article examines the dynamicsof waste formation in Ukraine, the current situation ofwaste growth is worsened by the military aggression ofthe Russian Federation against Ukraine. The maindirections of the National Waste Management Strategyare considered. The necessity of forming an effectiveinformation system at the stage of implementation of thewaste management process at each enterprise, which hasboth national and regional significance, is substantiated.The need for the formation of reliable data by enterprisesof various forms of ownership for the formation oftransparent and objective information about waste inorder to implement a five-level hierarchy of wastemanagement, which is based on recovery and rationalconsumption of resources, uses economic approaches tominimize the negative impact on the environment, isemphasized. waste-free production and achieving thegoals of sustainable development. The need to regulatethe concepts of "waste" and "irreversible waste" inregulatory acts has been proven. The method ofaccounting for standard and non-standard nonreturnablewaste at the enterprise has been clarified.Thestudy notes that the formation of an effective wastemanagement system is one of the key tools for authoritiesto implement the basic principles of waste legislation atboth the national and regional levels.