Calculation of profitability indicators on the basis of the functional-value theory in the environmental segment of activity

In connection with the transition to a market economy previously widely used in Russia, the methodology for calculating profitability indicators and other traditional criteria for the indication of environmental and economic innovations were incorporated into the general theory of investment efficiency, formed by the postulates of the marginal economy, whose founders were economists-mathematicians V. Jevons, L. Walras and K. Menger. Subsequently, the task of financial and nature protection evaluation of preventive technological innovations was traditionally solved through the mechanism of ecological and economic modeling, forecasting and analysis, within which the following research directions can be recognized as priority areas:

- development of general theoretical bases of imitation-optimization models of ecologically sustainable development (R. Krumberg, A. Arons, R. Atkinson , etc.);

- Definition of economic and mathematical principles of environmental management strategy modeling (E. Ushakov, S. Bobylev, B. Stone, P. Hollt, I. Krafits, J. Harrison, A. Raps);

- functional and cost interpretation of the effectiveness of environmental restoration activities of economic entities (P. Nesterov, G. Gelans, K. Taub, V. Jones, V. Willy, etc.).

The mentioned authors and many other scientists - researchers of modern problems of environmental protection have analyzed various aspects of the process of alternative choice of the option of industrial and environmental sanitation. As a result of long-term scientific research, a wide range of different points of view, ideas and directions of research formed, which, in the absence of a unified methodology, recognized by all participants in environmental and economic discussions, provides a wide range of different solutions in each specific situation. In this context, it is obvious that there is a need to create such an integrated theoretical and methodological concept that would act as a single coordinated tool that allows calculating profitability indicators of any company using market-based environmental and economic indicators and providing a comprehensive assessment of financial and environmental criteria for preventive technological innovations.

The effectiveness of the nature conservation course is a system of criteria that synthesize economic and environmental priorities. In this regard, the task of the methodological solution should be considered as a study of the environmental and economic consequences and the prospects for selecting an environmental protection option by using special environmental and financial criteria with a view to significantly simplifying the procedure for investing in environmental technologies and switching to the calculation of profitability indicators in accordance with them.

It seems that in modern economic conditions, when choosing from various mutually exclusive preventive engineering solutions, it is optimal to combine absolute and relative market characteristics established by the application of procedures for functional and cost analysis and the corresponding calculation of profitability indicators. They differ from other systems in the possibility of a comprehensive assessment of the financial and environmental aspects of the genesis of sanitation technologies.

An exhaustive description of the basic theoretical foundations of the functional-value theory is presented, developed and recommended to the practical use of the SRI of social and economic problems. The functional-cost method and calculation of profitability indicators based on it, applied to the conditions of the current period of development of the Russian economy, determines almost all categories of environmental and economic efficiency, and is based on the use of discounted indicators, for example - "income-cost" or estimated forecast "flow Cash - the advantage of investing capital. "

Thus, it is the functional-cost approach and the methodology for analyzing the profitability indicators based on it, in environmental studies, is the most effective scientific and practical tool, whose purpose is to balance the economic and environmental priorities equally, to balance the natural in the conditions free enterprise pursuit of natural resources for profit and tasks of nature protection, what is very important to stimulate the efficacy of gov't stvennoj prirodozaschitnoy policy.