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METHODICAL BASE OF ECONOMIC ESTIMATION OF RESOURCE CONSERVATIVE AND ENVIRONMENTAL-FRIENDLY TECHNOLOGIES (THOUGH THE EXAMPLE OF
COAL)
Kuzmina T.I.
Russian University ofEconomics G. V. Plekhanov, Doctor of Economics,
Professor, Department of World economy,
Moscow
ABSTRACT
The article suggests methodical approaches to the distribution of the overall costs of the integrated use of coal-based technology resource and energy conservation.
Keywords: comprehensive utilization of coal, the distribution of the total cost of production.
Functioning of industrial enterprises and creation of new objects of various purpose using resource- and energy-saving and environmental-friendly technologies to protect environment from waste pollution and harmful emissions makes it necessary to address the many aspects of methodological nature. The essence and purpose of methodological approaches to the solution of particular problems of economic evaluation of
resource-saving technologies at main stages of coal mining are considered below.
Stage of coal extraction. While extracting coal by underground mining methods, mine methane is extracted simultaneously along with coal. For certain basins and deposits, its output ranges from 10 to 100 m3 / t [1]. The amount of heat contained in the coalmine methane (CMM) is presented in Table 1.
Table 1
Quantity of heat contained in the CMM
Indicators Indicators' value
Methane yield, m3/t 10 20 30 40 50 60 70 80 90 100
Quantity of heat,contained in methane, kg of fuel equivalent 12 24 36 48 60 72 84 96 108 120
An equivalent amount of coal kg 17 34 50 67 84 100 118 134 151 168
The tabulated data indicate that we could add from 17 to 168 kg of fuel to each ton of produced coal at the same cost in production. When involving CMM within the scope of use a need of its valuation occurs, which can be achieved through the distribution of general production costs between types of products obtained.
It should be emphasized that coal and CMM are not equal in qualitative characteristics such as calorific value, ash content, moisture content and sulfur content.
Without denying the importance of all these indices, the main role in their comparison is given to calorific value, as it characterizes the calorific value of any fuel. Therefore, distribution of common costs between coal and CMM, which can be obtained at the same time within the same technological process, should be executed appropriately depending on the quantity of heat contained in them. This approach is based on the recognition of the equality of consumer values of coal and CMM as energy-producing fuels. In this case, firstly,
the costs of production of CMM are calculated on a par with coal; secondly, production cost of coal and CMM is in direct relationship to the costs of the production process; thirdly, improvements in technology and production organization will be reflected in the cost of coal and CMM, while under conditional assessment only the
Application of distribution coefficients allows establishing the cost of coal and CMM extraction. For example, assume that overhead costs for production phase amount to 250 rubles then 245 rubles attributes to 1 ton of coal (250 x 0.98) and 5 rub./m3 to CMM (250 x 0.02).
Stage of coal transportation. Territorial fragmentation of areas of coal production and consumption leads to mass transportation by various means of transport, in particular by railway. In this case, transportation of coal cargoes requires a one-time cost for the refitting of the rolling stock and operating maintenance costs and, last but not least, it is accompanied by a loss of 1% of the volume of transported goods [2]. One way to reduce and eliminate the losses of coal during the rail transportation is to cover transported coal cargoes with water-oil film. A need to justify the methodical approach to the identification of the efficiency of this processing method occurs. As to the methodical plan, the task should be solved by comparing the costs of preparation and application of protective films with relevant cost of production of the corresponding volume of (lost) coal transported without the use of protective films.
Stage of coal processing. The necessity of justification of the methodical approach to the assessment of technologies and technologically based products occurs at the stage of processing of coal using existing methods (refining, liquefaction) as well as new technologies. Due to limited space of the article, this problem is solved with regard to upgrading as a mechanical method of refining, and coal gasification as a thermo-chemical method.
Coal upgrading method. When processing the coal by upgrading method the desired product is obtained - coal concentrate and solid waste (tailings). The
cost of coal will be subject to change, which is not completely accurate.
This methodical approach allows calculating the ratios that can be a tool for the distribution of common costs between coal and coalmine methane (Table 2).
latter on the acquisition of customer value, i.e. when involving them in the field of use, should participate in the distribution of the general production costs. The cost of tailings should be formed based on the costs of their collection, storage and transportation to the dumps, taking into consideration the value of the coal residues contained therein. Remnants of coal can be used in some industrial processes based on thermal reactions (production of bricks, agloporite from waste). At the same time the evaluation of coal residues as fuel should be made differentially, based on the actual costs incurred by the enterprises during coal production (mines, pits) or the cost of its acquisition from the outside (processing plants). Accordingly, coal contained in the waste of coal mining enterprises, should be taken on its cost of production, and coal from the waste of coal processing enterprises, should be assessed by the cost of its acquisition by the processing plant.
In this case, with a relatively high degree of accuracy, the waste stands precisely for those costs that are directly related to its production and transformation of the feedstock. Based on the costs (production costs) industrial calculations must be carried out, if the waste produced at mine, coal pit and washing house is processed at the site of its formation, i.e. in shops, specially organized for this purpose and that are the structural units of the companies listed above. This is fully consistent with the existing regulatory provisions governing payments between shops (offices) of an industrial complex (integrated plant, enterprise) within which the products from one shop to another are provided at actual value.
Cost of waste, defined based on the recommended methodological approach, can serve a basis for setting the wholesale price valid for selling outside the mines and quarries. In this regard, one cannot agree with the
Table 2
Coefficients of distribution of common production costs between types of products obtained
Distribution object Value of coefficient within the methane yield, m3/t
20 30 40 50 60 70 80 90 100
Donetsk Basin
Coal 0,98 0,96 0,95 0,93 0,91 0,90 0,88 0,87 0,85 0,84
CMM 0,02 0,04 0,05 0,07 0,09 0,10 0,12 0,13 0,15 0,16
Kuznetsk Basin
Coal 0,99 0,97 0,96 0,94 0,93 0,92 0,91 0,90 0,88 0,97
CMM 0,01 0,03 0,04 0,06 0,07 0,08 0,09 0,10 0,12 0,13
Pechora Basin
Coal 0,98 0,96 0,95 0,93 0,91 0,90 0,88 0,87 0,85 0,84
CMM 0,02 0,04 0,05 0,07 0,09 0,10 0,12 0,13 0,15 0,16
assertion of some authors that the wholesale price of the waste must be set at the level of primary raw materials that they replace. With this approach, the price will be based not on actual costs of labor and materials used to produce the waste, but on the costs of production of raw materials that are not related to the formation of the cost of waste. The disadvantage of this approach is the fact that in most cases the price of the waste will be artificially high and will be a disincentive for active use of waste outside the mines, pits, concentrators and power plants.
The cost of coal waste, defined on the basis of the recommended methodological approaches, should be excluded from the common production costs of mining and processing of coal, which has a positive impact on the cost of coal and increase its competitiveness.
Coal gasification. Coal gasification is a method of production of pollution-free fuel of energy application. In this method of coal processing, regardless the design of the process, the overwhelming mass of the organic part of coal transforms to gas. Other products are obtained (sulfur, tar, slag) in relatively small amounts along with the gas. Consequently, on the scale output the gas can be assigned to the main products, and sulfur, tar and ashes - to by-product [3]. With this classification, the cost of each product could be identified by cutoff approach. In this context, the cost of gas will be equal to the difference between the total cost and the value of by-products.
Proposed methodological approach considers addressing the second problem, namely: at what cost byproducts should be "cut off' and what expenses it will be based on. It largely determines the constructive design of process flow diagrams, which allows calculating and assigning the major part of costs directly to sulfur, tar and others, instead of cutting them off the general budget of gas production at the price or cost of separate industries. According to this approach, the cost of by-products is calculated on a par with the core product (gas), and the cost of production is formed regarding the real costs. It also enables a direct correlation between the cost of gas, sulfur and resin and the cost of the manufacturing process. Thus, according to the existing technological schemes of coal gasification, sulfur dioxide is captured by limestone, which is saturated with it to 20-25%, and is considered as sulfur-containing raw materials.
Therefore, the cost of capturing sulfur should be determined taking into account the cost of the adsorbent and stepwise current expenditure that should include the transportation of gas to sulfur catching plants and extraction of sulfur compounds. Fixing the production costs to the places of their origin allows considering on a case-by-case basis the embodied (past) and direct (current) labor and relate them to a particular type of product. Calculated this way the production cost will be the basis for self-supporting relations among the workshops of the enterprise, if it processes the resulting sulfur-containing raw material itself. It is also the basis for setting the price of it (raw materials) for the third party. In both cases, it will stimulate the recycling of sulfur compounds and will lead to an increase in production
efficiency: at suppliers of raw sulfur - through usage of the waste, and at consumers - through usage of cheaper raw materials compared to the natural sulfuric ore.
On the basis of stepwise cost accounting (condensation, transportation to the warehouse, storage) the cost of the second type of by-products - resin released from the gas mixture should be determined as well. In addition, the cost of initial coal should be also assigned to the stepwise costs. The validity of this statement is confirmed by the fact that the base of the resin is the material composition of coal, which is the raw material for its production. In quantitative terms, it is the share of the cost of the purchase of coal corresponding to the part of heat (conventional fuel) passed from coal to resin. This approach to the allocation of costs is determined by the same production purposes (energy fuel or process feedstock). The assay of organic matter in resin and gas, as well as their calorific value, based on which it is supposed to allocate the cost of raw coal, is an important criterion when evaluating them within general usage [4].
When gasifying bituminous coal and lignite, especially multiballast, relatively large amount of slag is produced. As to material composition, it can be considered as a potential building material. When disposing the slag it is necessary to carry out its value appraisal. This problem should be solved on the basis of general reference documents positing the production cost of waste as the amount of stepwise expenditure required to carry out specific operations. The production cost of gasification waste, as well as in the evaluation of waste produced during upgrading and burning of coal, we must put the cost of direct and embodied labor needed for the collection of waste, its transportation and storage in dumps.
Stage of coal combustion. The main consumers of coal, as known, are the thermal power plant (condensing plant, central heating power plant), boiler public utilities and calefactory of citizens. Here, similar to other stages, it is necessary to justify the methodological approaches to the allocation of common production costs. This is mainly due to the fact that in some cases, several products are produced by burning coal.
Other costs (wages, depreciation, maintenance, etc.), determined by the stages of the technological scheme, apply directly to the electric or thermal energy, or are distributed via the above-mentioned principle (for the reference fuel consumption).
When producing the electricity on condensing plant the cost of fuel and combustion expenses are completely assigned to electricity as the only type of product. Somewhat different approaches are applied to the valuation of goods produced in the CHP. In this case, the charges must be distributed between the two types of energy (electricity and heat) in order to determine the cost of production of each of them. The current methodology of calculation of energy costs at the thermal power station is based on the so-called physical method of allocation of costs between electricity and heat. The main idea of the method is to consider the fuel consumption for heat released to consumers as it would be if the heat is released to customers directly from the
separately-functioning boiler. The considered method References
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О ВАЛОВОМ НАЦИОНАЛЬНОМ КАПИТАЛЕ, ВВП И ЗАКОНЕ СОХРАНЕНИЯ ЭКОНОМИЧЕСКОГО ПОТЕНЦИАЛА (ЭССЕ В ТЕРМИНАХ АНТРОПОЛОГИЧЕСКОЙ ПОЛИТЭКОНОМИИ)
Пономарев В.П.
доктор экономических наук, профессор Горного института НИТУ «МИСиС», Россия, г. Москва
ABOUT THE GROSS NATIONAL CAPITAL, GDP AND LAW OF ECONOMIC POTENTIAL CONSERVATION (THE ESSAY IN TERMS OF THE ANTHROPOLOGICAL POLITICAL ECONOMY)
Ponomarev V.P., Doctor of Economics, Professor, Mining Institute NUST MISA, Russia, Moscow
АННОТАЦИЯ
В статье предложен новый макроэкономический показатель, который равен сумме человеческого, экономического и социального факторов-капиталов, который назван Валовой Национальный Капитал. Экономическая система генерирует ВНК, когда использует ВВП как конечную продукцию. Этот процесс назван законом сохранения экономического потенциала. Предложен метод Антропологической политэкономии, который использует этот закон для построения структурных диаграмм прошлых, современных и будущих экономических систем. Показаны конкретные примеры применения АП-метода для построения моделей современных экономик с глубокой исторической ретроспективой.
ABSTRACT
This paper proposes a new macroeconomic indicator, which is equal to the sum of human, economic and social factors-capital, which is called the Gross national capital. The economic system generates the GNC when using GDP as the final product. This process is called the law of economic potential conservation. The author proposes the method of the Anthropological political economy that uses the law for the construction of structural diagrams of past, current and future economic systems. The article shows specific examples of the use of the AP method for constructing models of modern economies with deep historical retrospective.
Ключевые слова: ВВП, валовой национальный капитал, фактор-капитал, человеческий, экономический и социальный капитал, эфраграф.
Keywords: GDP, the Gross national capital, the factor capital, human, economic and social capital, efragraph.
Народнохозяйственный показатель валовой Так, например, над этой темой с 2008 года тру-
внутренний продукт (ВВП) прочно вошел в струк- дится Комиссия по основным показателям эконо-
туры управления национальных экономик и стерео- мической деятельности и социального прогресса
типы экономического мышления. Человечество по- под руководством Джозефа Стиглица при участии
тратило на это около 100 лет, если считать от таких известных ученых как Амартия Сен и Жан-
исследований Саймона Кузнеца, и около 250 лет, Поль Фитусси. Эта комиссия, учрежденная прези-
если считать от Адама Смита. дентом Франции Николя Саркози, плодотворно ра-
Вместе с тем этот показатель часто и справед- ботает над системой индикаторов для объективной
ливо критикуют за неоднозначность оценок уровня и исчерпывающей оценки экономического, соци-
и качества развития экономических систем. ального, гуманитарного и экологического состоя-
Замена ВВП другим эквивалентным и много- ния современного общества.
плановым индикатором экономического роста вряд В резюме одного из первых докладов Комис-
ли возможна и целесообразна, хотя попытки такого сии [1] авторы высказывают надежду, что резуль-
рода предпринимаются со стороны многих автори- таты их работы инициируют широкие дискуссии и тетных ученых.
