BIOENERGY ASSETS OF AGRICULTURAL ENTERPRISES: COMPOSITION, STRUCTURE, SIGNIFICANCE

Abstract

The positive development dynamics of bioenergy necessitate the creation of a structured theoretical framework for the accounting and integrated reporting of bioenergy assets in agricultural enterprises. A comprehensive approach to forming the conceptual foundations of bioenergy assets, starting from the cultivation of energy crops to the production of biofuels, will contribute to the establishment of a correct accounting methodology for strategically important energy objects. The aim of the research is to determine the composition and structure of bioenergy assets for reflection in the accounting information system of agricultural enterprises. The composition of bioenergy assets includes: energy plants, biomass, and biofuels. Energy plants are classified by the following characteristics: type (energy and agricultural crops), duration of use (perennial and annual), origin (terrestrial and algae), and composition (oil-bearing, lignocellulosic, and sugar-containing). It has been determined that the advantages of energy plants include: an alternative to fossil fuels, positive impact on soil and climate, and low requirements for natural conditions. Biomass for accounting purposes is divided into four components: plant-based (woody and herbaceous biomass); animal-based; microalgae; and industrial and household waste. Biofuels, as a bioenergy asset, are structured by aggregate state into: solid (firewood, wood pellets, pellets, biochar), liquid (biodiesel, bioethanol, biomethanol, biopropanol, biobutanol, bio-oil), and gaseous (biogas, biomethane, biohydrogen). The proposed structure of bioenergy assets provides an opportunity to create an informational base for the correct reflection of these assets in the accounts of agricultural enterprises. Further research will focus on managing the cost of bioenergy assets as important macroeconomic tools for influencing energy and climate.