Acta Univ. Agric. Silvic. Mendelianae Brun. 2013, 61, 2843-2850
Published online 2013-12-24

Multi-criterion analysis of the risks involved in a biogas plant in relation to the structure and sources of biomass and its application in agricultural companies

Jitka Šišková

Department of Trade and Accounting, Faculty of Economics and Management, Czech Univerzity of Life Sciences in Prague, 165 00 Praha 6 – Suchdol, Czech Republic

The dynamic development of the conditions in which society lives at present results in changes in the economic, legal, political as well as social environment. These changes are reflected not only in government policies, but also, consequently, in the individual building blocks of national economy, i.e. in businesses, where they lead to adjustments in technological processes in production, as well as in the approaches and tools used in decision-making and management. This factor has been largely neglected or underestimated in economic analyses at the present time. The structure of residues and of the source factors of a number of waste substances in crop farming and animal husbandry can have a significant effect on economic profitability of the functioning of a biogas plant and its output. The objective of this paper is to propose, in general terms, a new multi-criterion model of cost accounting applicable in successive systemic steps at the level of businesses. The model put forward herein will make it possible to assess the environmental practices of business entities, to make comparisons thereof at society-wide (regional or national) level and, as a result, to obtain tools for influencing and regulating deviations from an optimum interaction of interrelated systemic social factors.


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