1. Management of biofuel production in Ukraine: the role of accounting for achieving sustainable development
- Author
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I.V. Zamula, V.V. Travin, and O.D. Yurkivska
- Subjects
alternative energy ,post-war recovery ,sustainability ,accounting ,biofuel ,Business ,HF5001-6182 - Abstract
Global biofuel production is growing rapidly due to the demand for alternative energy sources and the desire to reduce dependence on fossil fuels. With its abundant biomass resources, Ukraine has great potential to develop the biofuel market. The prospects for the biofuel market in Ukraine are good, and the country has the potential to become a leader in the production and use of biofuels in Europe. The purpose of the study is to substantiate the theoretical provisions and develop practical recommendations for improving the accounting of biofuel production. It has been established that accounting for biofuel production is an important means of achieving sustainable development goals. Performing its information function, accounting can provide internal and external users with the necessary information and optimize the production and sale process of biofuel, while minimizing the negative impact on the environment. This, in turn, contributes to sustainable development and environmental protection in the energy sector. Taking into account the peculiarities of biofuel production, the organizational and methodological support of accounting was improved in terms of the development of the application of the elements of the accounting method: a working plan of accounts was developed for enterprises engaged in the production of biofuel, the sequence of displaying operations in the accounting was improved taking into account the peculiarities of biofuel production, additions were made and modification of the calculation, which takes into account the specifics of the use of biofuel, a management report on the production of biofuel has been developed, which will allow more effective control and management of the enterprise's impact on the environment and contribute to its sustainable development. All the above-mentioned improvements and proposals aim to develop the organization of the activities of biofuel industry enterprises in accordance with the provisions of the concept of sustainable development.
- Published
- 2024
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