Calculation of profitability on the basis of the theory of functional- value activities in the environmental sector

In connection with the transition to a market economy, previously widely used in Russia, the method of calculating the profitability and other traditional criteria for indicating ecological and economic innovations were incorporated into the general theory of capital efficiency, formed postulates margin of economics, the founders of which were mathematical economists in. Jevons, L. Walras and Menger.Subsequently, the task of financial and nature protection evaluation of preventive technological innovation has traditionally been solved through the mechanism of ecological and economic modeling, forecasting and analysis, within which research priorities can be considered the following:

- to develop general theoretical fundamentals of simulation and optimization models of ecologically sustainable development (R. KrumbergA. Arons, R. Atkinson et al.);

- definition of economic and mathematical principles of modeling strategies prirodohozyaystvennogo management (E. Ushakov, SV Bobylev, B. Stone, P. Hollt, I. Krafits, John. Harrison, A. Rape);

- Functionally-value interpretation of the impact of nature restoration actions of economic entities (P. Nesterov, Gelans G., C. Taub, B. Jones, Willie B. et al.).

These authors and many other scientists - researchers of contemporary issues of environmental protection have analyzed various aspects of the process of selection of an alternative embodiment of production and environmental remediation.As a result of lengthy research formed a vast range of different viewpoints, ideas and research directions that, in the absence of a unified methodology recognized by all participants of ecological and economic debate, gives a great range of different solutions for each situation.In this context, the obvious need to establish a comprehensive theoretical and methodological concept, which would act as a single coordinated tools that allow to calculate the profitability of any company using market-based environmental-economic indicators and to provide a comprehensive assessment of the financial and environmental criteria preventive technological innovation.

Efficiency prirodoozdorovitelnogo course, is a system of criteria for synthesizing economic and environmental priorities.In this regard, the task of methodological solutions should be considered as a study of the ecological and economic consequences and the prospects for nature protection selection options through the use of special environmental and financial criteria to significantly simplify procedures for investment in environmental technologies and transition to the calculation of margins in accordance with them.

It seems that in the current economic conditions when selecting from a variety of mutually preventive engineering solutions optimal combination of absolute and relative market performance, using established procedures, value analysis and the corresponding calculation of margins.They differ from other systems can be a comprehensive assessment of the financial and nature protection aspects of the genesis of sanitizing technology.

a comprehensive description of the underlying theoretical foundations of functional-value theory is presented, developed and recommended to the practical use of scientific research institute of social and economic problems.Functionally-value method and calculation of margins based on it, in relation to the conditions of the current period of development of the Russian economy, defines almost all categories of environmental and economic efficiency, and is based on the use of discounted indicators, for example - "Revenue - Cost" or the calculated forecast "streamcash - a profitable investment. "

Thus, it is functional and cost approach and methodology of the analysis of indicators of profitability, based on it, in environmental research represents the most effective scientific and practical tools, the purpose of which is to equally reflect the economic and environmental priorities, balance the naturalin conditions of free enterprise pursuit of natural resources for profit and environmental protection objectives, rather than significantly boost the effectiveness of the state nature protection policy.