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Modelowanie wpływu efektu środowiskowego i ekonomicznego na wartość dodaną na rynku usług energetycznych
Języki publikacji
Abstrakty
The introduction of energy conservation and resource conservation measures has a positive impact on the environment and is one of the components of sustainable development at the macro level. In turn, at the micro level, such measures lead to a systematic decrease in the production costs of companies and thereby expand their economic and financial security. This article is devoted to the development of methodological tools for modeling the environmental and economic effect of added value created in the energy service market. For this, the peculiarities and components of the energy service contract have been identified. It has been established that one of the indicators of the conclusion of such a contract is the indicator of energy efficiency and environmental friendliness of measures in the structure of the added value of an energy service company. An analysis of existing models of added value created in the energy service market is carried out. A model of economic value added is taken as the basis for modeling the ecological and economic effect of added value created in the energy service market. The rationale is that such value-added is a modification of the economic profit indicator, which measures the financial result of a company, considering not only accounting costs but also the opportunity costs of invested capital for energy efficiency and environmental measures.
Wprowadzenie zasad służących oszczędzaniu energii i zasobów ma pozytywny wpływ na środowisko i jest jednym z elementów zrównoważonego rozwoju na poziomie makro. Z kolei na poziomie mikro takie działania prowadzą do systematycznego obniżania kosztów produkcji firm, a tym samym poszerzają obszar ich bezpieczeństwa ekonomicznego i finansowego. Ten artykuł poświęcony jest opracowaniu metodologii służącej modelowaniu efektu środowiskowego i ekonomicznego na wartość dodaną na rynku usług energetycznych. Aby to było możliwe, omówiono specyfikę i elementy umowy o świadczenie usług energetycznych. Ustalono, że jednym ze wskaźników takiej umowy jest wskaźnik efektywności energetycznej i ekologiczności działań przedsiębiorstwa usług energetycznych mający wpływ na wartość kontraktu. Przeprowadzano analizę istniejących modeli wartości dodanej funkcjonujących na rynku usług energetycznych. Model ekonomicznej wartości dodanej jest podstawą do modelowania efektu ekologicznego i ekonomicznego. Uzasadnienie jest takie, że taką wartością dodaną jest modyfikacja wskaźnika zysku ekonomicznego, który mierzy wynik finansowy przedsiębiorstwa, biorąc pod uwagę nie tylko koszty księgowe, ale także koszty alternatywne zainwestowanego kapitału na działania w zakresie efektywności energetycznej i ochrony środowiska.
Czasopismo
Rocznik
Tom
Strony
153--164
Opis fizyczny
Bibliogr. 25 poz., tab., wykr.
Twórcy
autor
- West Ukrainian National University, Ternopil Volodymyr Hnatiuk National Pedagogical University, Ukraine
autor
- West Ukrainian National University, Ukraine
autor
- West Ukrainian National University, Ukraine
autor
- West Ukrainian National University, Ukraine
autor
- West Ukrainian National University, Ukraine
autor
- West Ukrainian National University, Ukraine
Bibliografia
- Bertoldi et al. 2019 – Bertoldi, P., Boza-Kiss, B. and Toleikyte, A. 2019. Energy Service Market in the EU. Publications Office of the European Union, Luxembourg.
- Borysiak, O. and Brych, V. 2021. Methodological Approach to Assessing the Management Model of Promoting Green Energy Services in the Context of Development Smart Energy Grids. Financial and Credit Activity: Problems of Theory and Practice 4(39), pp. 302–309, DOI: 10.18371/fcaptp.v4i39.241319.
- Borysova et al. 2021 – Borysova, T., Monastyrskyi, G., Borysiak, O. and Protsyshyn, Y. 2021. Priorities of Marketing, Competitiveness, and Innovative Development of Transport Service Providers under Sustainable Urban Development. Marketing and Management of Innovations 3, pp. 78–89, DOI: 10.21272/mmi.2021.3-07.
- Boza-Kiss et al. 2019 – Boza-Kiss, B., Toleikyté, A. and Bertoldi, P. 2019. Energy Service Market in the EU – Status review and recommendations. Scientific and Technical Report. European ESCO Market Reports series. European Commission, Luxembourg.
- Brych et al. 2020 – Brych, V., Manzhula, V., Borysiak, O., Liakhovych, G., Halysh, N. and Tolubyak, V. 2020. Communication Model of Energy Service Market Participants in the Context of Cyclic Management City Infrastructure. 2020 10th International Conference on Advanced Computer Information Technologies (ACIT), pp. 678-681, DOI: 10.1109/ACIT49673.2020.9208902.
- Brych et al. 2021 – Brych, V., Mykytyuk, P., Halysh, N., Borysiak, O., Zhekalo, G. and Sokol, M. 2021. Management Model of Energy Enterprises Innovative Development Within Physiological Working Conditions. Propósitos y Representaciones, 9(SPE3), 1173. [Online] http://revistas.usil.edu.pe/ index.php/pyr/article/view/1173 [Accessed: 2021-10-16].
- Brych et al. 2021 – Brych, V., Zatonatska, T., Dluhopolskyi, O., Borysiak, O. and Vakun, O. 2021. Estimating the Efficiency of the Green Energy Services’ Marketing Management Based on Segmentation. Marketing and Management of Innovations 3, pp. 188–198, DOI: 10.21272/mmi.2021.3-16.
- Davydov, O.I. 2017. Models of value added of enterprises: economic content and features of construction. Scientific Bulletin of the International Humanities University, 28, pp. 167–172. [Online] http://nbuv.gov.ua/j-pdf/Nvmgu_eim_2017_28_35.pdf [Accessed: 2021-11-05].
- Fraser, M. and Montross, C. 1998. Energy service companies – the sky’s the limit! [Online] https://www.semanticscholar.org/paper/Energy-service-companies-The-sky’s-the-limit-Fraser-Montross/42c8a2c8507421fc50ecc2256e3a709ff56f837b [Accessed: 2021-11-05].
- Hansen et al. 2009 – Hansen, S.J., Bertoldi, P. and Langlois, P. 2009. ESCOs Around the World: Lessons Learned in 49 Countries. Lilburn, The Fairmont Press.
- Kovtoniuk et al. 2021 – Kovtoniuk, K., Molchanova, E., Dluhopolskyi, O., Weigang, G. and Piankova, O. 2021. The factors’ analysis of influencing the development of digital trade in the leading countries. 11th International Conference on Advanced Computer Information Technologies (September 15–17, 2021). Deggendorf, Germany, pp. 290–293.
- Koziuk et al. 2020 – Koziuk, V., Hayda, Y., Dluhopolskyi, O. and Kozlovskyi, S. 2020. Ecological performance: ethnic fragmentation versus governance quality and sustainable development. Problemy Ekorozwoju / Problems of Sustainable Development 15(1), pp. 53–64.
- Law of Ukraine “On the introduction of new investment opportunities, ensuring the rights and legitimate interests of business entities for large-scale energy modernization”, April 9, 2015, №327-VIII.
- Liakhovych et al. 2021 – Liakhovych, G., Kupchak, V., Borysiak, O., Huhul, O., Halysh, N., Brych, V. and Sokol, M. 2021. Innovative human capital management of energy enterprises and the role of shaping the environmental behavior of consumers of green energy based on the work of smart grids. Propósitos y Representaciones 9(SPE3), 1293. [Online] https://revistas.usil.edu.pe/index.php/ pyr/article/view/1293 [Accessed: 2021-10-26].
- Maki et al. 2021 – Maki, E., Kannari, L., Hannula, I. and Shemeikka, J. 2021. Decarbonisation of a district heating system with a combination of solar heat and bioenergy: A techno-economic case study in the Northern European context. Renewable Energy 175, pp. 1174–1199, DOI: 10.1016/j.renene.2021.04.116.
- Milinchuk, O.V. 2016. Value-Based Management Effectiveness: Key Indicators. Bulletin of Zhytomyr State Technological University 1, pp. 86–96.
- Penate-Valentín et al. 2021 – Penate-Valentín, M.C., Sanchez-Carreira, M.C. and Pereira, A. 2021. The promotion of innovative service business models through public procurement. An analysis of Energy Service Companies in Spain. Sustainable Production and Consumption 27, pp. 1857–1868.
- Report extract ESCO contracts. 2021. [Online] https://www.iea.org/reports/energy-service-companies-escos-2/esco-contracts [Accessed: 2021-11-10].
- Romanenko, O.V. 2013. Strategic enterprise value analysis. Scientific notes of the National University “Ostroh Academy”: Economics series 21, pp. 256–261.
- Sotnik, I.N. and Mazin, Y.A. 2015. Energy service companies in the market of resource-saving goods and services in Ukraine. Actual economic problems 1, pp. 321–328.
- The site of the energy service company “Ecological Systems”. [Online] https://www.ecosys.com.ua [Accessed: 2021-11-10].
- Urge-Vorsatz et al. 2007 – Urge-Vorsatz, D., Koppel, S. and Liang, C. 2007. An Assessment of Energy Service Companies (ESCOs) Worldwide. Central European University. [Online] www.worldenergy.org [Accessed: 2021-09-23].
- Van Der Kam et al. 2019 – Van Der Kam, M., Peters, A., Van Sark, W. and Alkemade, F. 2019. Agent-based modelling of charging behaviour of electric vehicle drivers. Journal of Artificial Societies and Social Simulation, 22(4), 7, DOI: 10.18564/jasss.4133.
- Vence, X. and Pereira, A. 2019. Eco-innovation and Circular Business Models as drivers for a circular economy. Contaduría y Administración 64(1), pp. 1–19.
- Volkov, D.L. 2008. Value-Based Management Theory: Financial and Accounting Aspects. SPb.: Medical High School.
Uwagi
Opracowanie rekordu ze środków MNiSW, umowa Nr 461252 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2021).
Typ dokumentu
Bibliografia
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bwmeta1.element.baztech-c36496d1-f591-4822-be03-8542e11ffdca