Open AccessTheoretical and Methodological Approach to the Study of Residual Value
Author(s) -
Александра Андреевна Ляпина
Publication year - 2021
Publication title -
naučnye issledovaniâ èkonomičeskogo fakulʹteta
Language(s) - English
Resource type - Journals
ISSN - 2078-3809
DOI - 10.38050/2078-3809-2021-13-2-41-59
Subject(s) - residual , context (archaeology) , production (economics) , value (mathematics) , sustainability , economics , environmental accounting , macroeconomics , econometrics , accounting , computer science , mathematics , statistics , ecology , geography , archaeology , algorithm , biology
The purpose of this article is to expand the understanding of the negative environmental load from production activities. It is based on the theoretical foundations relating to residual value. It also makes use of environmental and economic accounting introduced for deep analyses of hidden residual values, in particular in discussing concluding terminal costs and remedial costs in the context of dynamics of environmental sustainability. A complex understanding of the hidden residual value is suggested on macroeconomic in the capital concept and global levels. The macroeconomic measures (indicators) are considered in accounting the hidden environmental impact resulting from production activity.