Abstact. Responsibility and care over the future represents a stubborn problem. But it is unreasonable not to notice it and assume that the asymmetry between us and the future generations will disappear all by itself. The future is our case and if we do not try to do for the sake of it everything that in our forces, life becomes senseless. The generation of the people who succeeded living have a certain moral value. In this article some approaches to the matter of intergenerational justice are considered. The need to follow the principles of sustainable development of the economy and protection of interests of future generations is proved. The mechanism of taking into of the interests of future generations as the result of implementation of social innovative-and-investment projects relying on the principle of unity of assessment for all concerned parties is provided. The author's technique of the efficiency evaluation of social innovativeand-investment projects within which taking into account of interests of the future generations is offered to be carried out by the means of a great number of indicators in the following directions is designated: ecology and environment, biodiversity and renewable resources, communities. Within the developed technique of the evaluation of social innovative-andinvestment projects efficiency the mechanism allowing to select social projects to implementation based on the indicators, which include the coefficient of taking into account of interests of future generations, is offered. The technique has a certain benefit before the existing approaches, which consists in aiming on the sustainable development of the economy, the possibility of taking into account of interests of all the stake-holders, including future generations, and thus more objective efficiency evaluation of social projects becomes possible.
Abstract. Development of the social sphere is often connected with the creation of new municipal facilities: schools, hospitals, higher education institutions, institutions of culture and sports, infrastructure. The approach to the assessment of the results of innovative-and-investment projects in the social sphere, offered in the article, is connected with the solution of some methodical matters of the formation of the system of indicators, which are adequately reflecting improvement of functioning of the municipal social facilities. The technique of the assessment of the efficiency of social innovative-and-investment projects, which are resulted in mechanism allowing to select social oriented projects, including those of the municipal sphere for the realization is presented.
Introduction. Despite the barriers of the external environment, crude oil and gas recovery does not decrease, which causes an increase in the construction of oil and gas facilities. During the construction and commissioning of oil and gas facilities, objects directly involved in the production process are formed; these are the fixed production assets of oil and gas enterprises. To determine the initial cost of fixed assets, it is necessary to take into account all incurred to obtain them. Since we consider the construction of oil and gas facilities that will later have the status of fixed assets, it is advisable to study their initial cost from the standpoint of pricing in the construction industry. The purpose of the article is to present the author’s approach to the process of determining the initial cost of fixed assets of oil and gas enterprises. For this purpose, the article solves the tasks related to the identification of factors affecting the management of projects on the construction of oil and gas facilities, the study of innovative approaches to determining the cost of construction of oil and gas facilities at the pre-project stage, as well as the development of the author’s approach to determining the cost of construction of oil and gas facilities at the pre-project stage, and for objects involved in the production process after their commissioning, the authors study the composition of the initial cost of fixed production assets of oil and gas enterprises.
Materials and methods. The research methodology includes general research methods of analysis and synthesis, methods of expert and comparative assessments, as well as methods of pricing in the construction industry.
Results. The factors influencing management of projects on the construction of oil and gas facilities are addressed, and innovative approaches to determining the cost of construction of oil and gas facilities at the pre-project stage are considered. Hence, the authors present their approach to determining the cost of construction of oil and gas facilities at the pre-project stage, which can also be used to determine the initial cost of fixed production assets of oil and gas enterprises, if the objects under consideration are to be involved in the production process after commissioning.
Conclusions. The proposed approach will ensure an accurate and efficient estimation of the cost of construction of facilities at the pre-project stage; therefore, it will improve the accuracy of fixed asset cost estimates after the facilities are commissioned.
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