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Marev Vladimir A. -
Research Institute “Environmental Industrial Policy Centre” (EIPC)
Head of the Scientific and methodological center waste and secondary resources management, Research Institute “Environmental Industrial Policy Centre” (EIPC), 42 Olympic avenue, 141018, Mytishchi, Russian Federation.
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Gaev Fedor F. -
Research Institute “Environmental Industrial Policy Centre” (EIPC)
Candidate of Technical Sciences, Deputy head of waste and secondary resources management methodology Department, Research Institute “Environmental Industrial Policy Centre” (EIPC), 42 Olympic avenue, 141018, Mytishchi, Russian Federation.
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Shkanov Sergey I. -
Research Institute “Environmental Industrial Policy Centre” (EIPC)
research associate, Research Institute “Environmental Industrial Policy Centre” (EIPC), 42 Olympic avenue, 141018, Mytishchi, Russian Federation.
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Yakushina Anastasia M. -
Research Institute “Environmental Industrial Policy Centre” (EIPC)
research fellow, Research Institute “Environmental Industrial Policy Centre” (EIPC), 42 Olympic avenue, 141018, Mytishchi, Russian Federation.
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Rakhmanov Mikhail L. -
Research Institute “Environmental Industrial Policy Centre” (EIPC); Moscow Aviation Institute (National Research University) (MAI)
Doktor of Technical Sciences, Proffessor, Research Institute “Environmental Industrial Policy Centre” (EIPC); Moscow Aviation Institute (National Research University) (MAI), 4 Volokolamskoe shosse, A-80, GSP-3, Moscow, 125993, Russian Federation.
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Velichko Evgeniy G. -
Moscow State University of Civil Engineering (National Research University) (MGSU)
Doctor of Technical Sciences, Professor, Professor of the Department of Building Materials, Moscow State University of Civil Engineering (National Research University) (MGSU), 26 Yaroslavskoe shosse, Moscow, 129337, Russian Federation.
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Yushin Vasiliy V. -
Southwest State University (SWSU)
Candidate of Technical Sciences, Associate professor, Head of the Department of labor and environmental protection, Southwest State University (SWSU), 94 50 years of October st., Kursk, 305040, Russian Federation.
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Vahrushev Sergey A. -
Non-profit organization “Bar Association No. 80 of Moscow region”
awyer, Non-profit organization “Bar Association No. 80 of Moscow region”, 12 Krasnoznamennaya st., Krasnoznamensk, 143090, Russian Federation.
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Tskhovrebov Eduard S. -
Research Institute “Environmental Industrial Policy Centre” (EIPC)
Candidate of Economic Sciences, Associate Professor, Research Institute “Environmental Industrial Policy Centre” (EIPC), 42 Olympic avenue, 141018, Mytishchi, Russian Federation.
Introduction. The approach to the creation and development of the system of separate collection and pre-treatment of municipal solid waste (MSW) and bulky waste. At present, Russia is lagging behind in the level of waste disposal, the expedient use of secondary resources. One of the main reasons is the lack of a cost-effective system for managing waste and secondary resources. Despite the deteriorating environmental situation, the closure of landfills for municipal solid waste, the growth of unauthorized landfills, there has been a trend of growth in tariffs for removal and disposal of municipal solid waste (MSW) and bulky waste affecting the entire population of Russia. This problem determines the need to find new scientific and methodological approaches and practical solutions for planning not only the placement of industrial waste disposal infrastructure, but also creating a system for separate collection and pretreatment of MSW and bulky waste in the sources of their formation, justification and optimization of the standards for the accumulation of this waste for citizens. Materials and methods. Materials for conducting a scientific research are: legal acts, standards, guidelines and recommendations, regulatory and technical documentation in the field of waste management, published materials of domestic and foreign scientific research. The methods of scientific research are based on the use of factor, comparative, expert types of analysis. Results. Optimization of the system for calculating the standard of accumulation of MSW and bulky waste is proposed; reducing the financial burden on citizens in terms of tariffs for garbage collection; economic incentives for the population to separate the collection of MSW with the pretreatment of the components of this waste to the level of demanded secondary resources. Conclusions. The introduction of the proposed system will allow achieving socio-economic, environmental, natural resource, political effect, consolidating the society to solve the problem of resource conservation, the use of secondary resources.
DOI: 10.22227/1997-0935.2019.1.46-59
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Gerasimova Larisa N. -
Moscow State University of Civil Engineering (National Research University) (MGSU)
Doctor of Economic Sciences, Associate Professor, Professor of the Department of Economics and Management in Construction, Moscow State University of Civil Engineering (National Research University) (MGSU), 26 Yaroslavskoe shosse, Moscow, 129337, Russian Federation.
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Silka Dmitriy N. -
Moscow State University of Civil Engineering (National Research University) (MGSU)
Doctor of Economic Sciences, Associate Professor, Head of the Department of Economics and Management in Construction, Moscow State University of Civil Engineering (National Research University) (MGSU), 26 Yaroslavskoe shosse, Moscow, 129337, Russian Federation.
Introduction. Analyzes innovative methods of cost accounting for their use in a construction organization. The main stages and stages of construction activity are described, their comparison is made, problematic issues are identified, for the solution of which it is necessary to apply the data that is formed in the enterprise accounting system. The characteristics of the creation of a management accounting system, which involves the integration and linkage of various innovative concepts for cost management, including calculations on the full life cycle of the company’s products, are given. Analytical tools are considered and variational models of organization of management accounting are recommended, ensuring the adoption of effective management decisions of the construction company. The subject of the study is one of the main management functions - information and analytical support of the organization for making assessment, operational and strategic management decisions based on the use of effective information created in the management accounting system of the construction company. Purpose of the study - was to assess the feasibility of applying innovative management accounting methods in the construction sector, to study the changes in the work of the respective companies caused by them, to optimize cost management for all stages of the life cycle of the products produced. Materials and methods. Dialectical method as a general approach to the scientific knowledge of the subject under investigation acts as a methodological basis. Scientific apparatus of management accounting was used, as well as standard methods for evaluating and analyzing various data (grouping, methods of system analysis, comparisons, index). Results. The rationale for the use of management accounting methods to maximize the effective management of costs at different stages of the life cycle of construction products, which will achieve the highest results. Conclusions. The issues discussed in this paper can be used as recommended methodological approaches for applying innovative methods of management accounting that will improve the management of costs of construction companies.
DOI: 10.22227/1997-0935.2019.1.60-71