ANALYSIS OF ECONOMIC ACTIVITY OF A MACHINE-BUILDING ENTERPRISE FOR FURTHER INTERNALIZATION OF NEGATIVE EXTERNALITIES IN SUSTAINABLE DEVELOPMENT

Abstract

Modern and current works and research on the subject of externalities are analysed. The problems of research of externalities by numerical analysis are determined. Some articles of the consolidated balance sheet and consolidated report on the financial results of the enterprise on the separation of externalities of economic activity of the machine-building enterprise are considered. For each balance sheet item and consolidated report, economic, social and environmental externalities are identified in accordance with the principles of sustainable development of the machine-building enterprise. Each item of the balance sheet and consolidated report is also considered by the nature of the impact of externalities, that is indicating negative and positive externalities. There are three groups of indicators of economic externalities. The coefficient of a separate item of expenditure, reflecting externalities, depending on the total amount of the balance sheet is determined. In order to calculate the effect of a separate external to net profit (loss), the weight estimate of each external is determined depending on the nature of the impact on the economic activity of the machine-building enterprise. To determine the impact of externalities on net profit (or loss) for each year, the sum of the coefficients depending on the total weight estimate was studied separately. The ratio of the change in the sum of the coefficients of externalities in comparison with the profit or loss of the machine-building enterprise is determined, and also the influence of externalities on the net profit is taken into account. The moments of transition of positive externalities to negative and on the contrary in relation to receiving profit or the task of loss are specified. The average value of the sum of the coefficients of externalities as a percentage of the balance sheet is given. Thus, the influence of the dependence of negative externalities on the final profit of the machine-building enterprise is determined. The need for further internalization of negative externalities for the development of social welfare and positive impact on the environment is identified.