Development of a digital platform for controlling the engineering business, which implements the socio-economic task

3. Residue handling. Solid residues from incineration are separated into metals (4% of the total waste mass) for sale in the metallurgical industry, and slag (16% of the total waste mass), which is proposed for use in the production of curbstones, paving slabs and building structures.

4. Flue gas treatment. The process system consists of a semi-dry scrubber that neutralizes acid gases and heavy metals, a bag filter that removes ash, dust and gas cleaning products, and a wet scrubber that uses water to lower the system temperature and remove hydrogen chloride.

5. The technology of processing is complemented by the process of carbon dioxide adsorption-desorption. The purified gas enters this unit. In order to increase the production volume, reduce the temperature in the unit and purify the atmosphere from greenhouse gas, additional air is pumped from the atmosphere. Gas (air) passes through special filters patented by Swiss company ClimeWorks [31]. The filters contain potassium hydroxide KOH, which adsorbs CO2 to form potassium carbonate K2CO3. Then the filter is heated up to 100єС under the influence of electric current, as a result of chemical reaction CO2 is desorbed and collected into the accumulation tank. [32] It is proposed to use the obtained CO2 in the food industry (conservant, refrigerant, carbonated beverage production), as a fertilizer for greenhouse facilities, charging fire extinguishers and methane production.

Estimated annual production of carbon dioxide is 1,460 tons.



3.4 Staff

Table 1 shows the staffing table of the proposed enterprise.

Table 1. Staffing table of the enterprise

Name of the structural unit	Position (profession, profession), grade, qualification class (category)	Number of staff	Tariff rate (salary), RUB	Total, RUB
Administration	CEO	1	40000	40000
	Assistant	1	15000	15000
Bookkeeping	Main bookkeeper	1	28000	28000
	Bookkeeper	1	20000	20000
Sales Department	Head of Sales	1	29000	29000
Sales Department	Sales Manager	3	23000	69000
Human Resources Department	Head of Department	1	26000	26000
	Staff training officer	1	23000	23000
	Selection officer	1	15000	15000
Technical Control and Monitoring Department	Head of Department	1	30000	30000
	Mechanical engineer	3	23000	69000
	Engineer technologist	3	23000	69000
	Operator	2	25000	50000
IT	Head of Department	1	30000	30000
	Networking Specialist	1	29000	29000
	Programmer	2	29000	58000
Manufacturing	Occupational Health and Safety Engineer	1	25000	25000
	Power specialist	4	24000	96000
	Crane operator	4	14000	56000
	Loader man	3	14000	42000
Total	819000

The project provides for the creation of 36 new jobs. The total amount of payments at the tariff rates will amount to 819,000 rubles per month.



3.5 Estimate of the licensing for the right to use a patent WO 009241

The first chapter presents theoretical aspects of the approaches to valuation of intellectual property. To estimate the value of the license for the right to use a patent of ClimeWorks, a profitable approach is applied [32]. The application of the comparative approach is not possible due to the lack of information about the concluded license agreements of patent analogues, and the cost approach does not reflect the real value of the intellectual property object.

Consequently, the cost of the patent license WO 009241 can be estimated according to the following formula (1):

CR = Vi · R · Ti, RUB, (1)

where CR - license cost, RUB;

Vi - income from the use of intellectual property, RUB per year;

R - standard royalty percentage rate (5% Pollution Scrubber) [33];

Ti - term of validity of the license agreement.

Thus, the cost of the license for the right to use a patent will amount to 7,008,000 rubles. The term of validity of the license agreement is 10 years, accordingly the amount of annual payments under the license agreement is 700,800 rubles (does not exceed the term of validity of exclusive rights to the object of exclusive rights to the object of intellectual property).

3.6 Patent invention claim "Method of capturing carbon dioxide from ambient air and flue gas emission"

It is offered to carry out patenting of a way to use filters in the system of cleaning of combustion gases. In the patent of the ClimeWorks company filters were used only for trapping of CO2 from the atmosphere on a straight line [33].

The invention patent claim. A method of carbon dioxide capture from the air, based on CO2 capture technology from the atmosphere to the direct one by means of adsorption and desorption filters, distinguished by the fact that the filters are installed after the gas cleaning system of combustion products in the incineration plant in a separate unit.

The design of the unit has been changed in order to increase the production volume, cooling of the system and purification of the atmosphere from carbon dioxide, additionally the air will be pumped from the atmosphere (appendix C).

3.7 Financial analysis and investment evaluation

3.7.1 Estimation of sales of products (services) in the project

Types of services, production and sales of products and raw materials under the project:

- disposal of municipal solid waste;

- electricity supply to the population;

- heat supply to the population;

- sale of carbon dioxide;

- sale of slag for the production of building structures, roads and curbs;

- sale of non-ferrous and ferrous metals for the metallurgical industry;

- rent of property.

Let's consider in detail the profitable components of the project.

Disposal of municipal solid waste (MSW). In accordance with the data given in paragraph 2.2 of the graduate qualification work, the projected income from the recycling of solid municipal waste will be 117,835,200 rubles per year.

Electricity supply. Production capacities allow to provide with electricity the population of 100 thousand people. The tariff for electric power supply is 4.51 rubles per 1 kW, including 1.59 rubles/kW for purchased electric power, 2.35 rubles/kW for electric power transmission, 0.57 rubles/kW for other services [35]. Due to the fact that the company will only produce electricity, the source of income will be the share of the tariff in the part of the purchased electricity.

The forecasted income from electricity sales is 95,400 thousand rubles per year. When estimating the income, the value of the average monthly consumption of electricity by a person was assumed to be 0.6 MW per year.

Heat supply (water heating). Heat generated at the enterprise allows providing heat to more than 26 thousand people (average value of heat energy consumed by one person is 1.2 Gcal or 1.3956 MW per year). The tariff for water heating is 1900.8 rubles per Gcal or 1.163 MW [36, accessed 19.05.2019].

Projected income from the sale of generated heat at the enterprise will amount to 55,771,522 rubles per year.

Carbon dioxide. Estimated volume of carbon dioxide production is 1460 tons per year. Under conditions of stable market and sales of all products, the income will amount to 14,016,000 rubles per year. without VAT. When estimating the profitability, the cost of CO2 was adopted 12 rubles / kg, which corresponds to the market value of the city of Vologda [37, accessed May 19, 2019].

Bottom ash. Projected income from the sale of bottom ash to the construction industry is estimated at 32,462,933 rubles per year (2,000 rubles per tonne).

Non-ferrous and ferrous metals. The resulting residues after the combustion of MSW, namely, metals, can generate income from their sale at metallurgical enterprises in the amount of 52,200,397 rubles / year. Prices in Vologda for ferrous metal - 13.5 rubles / kg, copper - 370 rubles / kg, aluminum - 65 rubles / kg [38, 39, accessed May 30, 2019].

Rent of property and rendering of services to renters. For the use of production facilities, main process equipment, provision of electricity, heat, water supply and water disposal, security services, cleaning, compensation of depreciation deductions from the equipment used by the leaseholder partially (economizer), ensuring fire safety at the facility signed an agreement with individual entrepreneur "Zubarev" with the amount of rent payments 19,120,000 rubles per year.

3.7.2 Estimate of operational and technological costs by steps of project implementation

Annual operating costs were estimated based on the stages of the project implementation from 2021 to 2025 in accordance with tax accounting.

Operating expenses of the projected enterprise include:

1) material costs, which include:

- cylinders for carbon dioxide filling (30 pieces) [40, accessed 1.05.2019];

- natural gas to maintain combustion temperature in the boiler (natural gas - 4.5 RUB/m3 [41, accessed May 1, 2019]);

- electricity to supply electricity to the production facilities in the first year of implementation;

- diesel fuel for two front loaders;

- replacement filters for the baghouse;

- water supply and wastewater disposal for personnel needs;

- baghouse filters.

2) Labor costs. Including:

- amounts charged at tariff rates;

- insurance premiums: for mandatory pension insurance - 22%; for mandatory social insurance - 2.9%; for mandatory medical insurance - 5.1% [4, accessed May 21, 2019].

3) Depreciation of tangible assets.

4) Other expenses, including:

- taxes and duties: property tax - 2%, land tax - 1.5%;

- patent fees for maintenance of the patent; - services of third parties: protection of the enterprise, cleaning services, fire safety; - payments for the use of rights to the results of intellectual activity; - contributions to the mandatory social insurance against accidents at work and occupational diseases - 1.3% [4] (Table 2).

Table 2. Operating expenses by stages of project implementation from 2021 to 2025, RUB

Costs	Project implementation steps (years)
	2021	2022	2023	2024	2025
Tangible costs	14521589	11367989	11367989	11367989	11367989
Labor payment	12776400	12776400	12776400	12776400	12776400
Depreciation of tangible assets	40581361	40581361	40581361	40581361	40581361
Other costs	21785305	21378807	20708105	20304940	19903375
including depreciation of intangible assets	264840	264840	0	0	0
Total	89664655	86104557	85433855	85030690	84629125

The total operating costs in the first year of the project implementation will amount to 90,066 thousand rubles. The largest share is occupied by depreciation deductions of 45%, other costs - 24%, material costs - 16%, labor costs - 14% (figure 4).

Figure 4. Structure of operating costs of the first year of the project

In order to organize management accounting, it is necessary to assess technological costs. Technological costs include operating costs that form the consumer properties of products, namely, material costs, labor costs, other costs and business waste. Technological costs for the first year of the project are given in Table 3.



Table 3. Technological costs in the first year of project implementation, rubles per year

Technological costs	Values for 2021
Tangible costs	14,521,589
Labor payment	8,976,000
Others	2,224,600
Business waste	5,478,120
Total	31,200,309

Figure 5 shows an overview of the operational cycle of conversion of manufacturing capital into monetary capital in carbon dioxide adsorption and desorption. The value of fixed assets is equated to the annual technological costs of the analyzed manufacturing and technological system.

Figure 5. Conversion operational cycle of manufacturing capital into monetary capital in adsorption and desorption process of CO2

Based on the results obtained, it is possible to draw a conclusion on the underestimated value of the main production assets. Therefore, it is necessary to re-evaluate the value of an intangible asset using the methods of income approach.

3.7.3 Estimating investment costs

Initial investment costs are defined as the sum of fixed capital (investments in fixed assets and pre-investment costs) and net working capital. Fixed capital represents the resources required for the construction and equipping of an enterprise, and net working capital corresponds to the resources required for its operation.

Let's justify the choice of the main operating funds of the enterprise (by technological changes):

1. Waste delivery and storage:

- the analysis of the market of automobile scales is carried out. For weighing of garbage trucks the domestically produced car scales of "TREC" brand were selected, which provides digitization of the received data. The price including VAT is 389,500 rubles. [42, circulation date 3.06.2019];

- the SMG-2 radioactivity dosimeter - 6,900 rubles - was selected to check the incoming garbage for the background radiation. The price is indicated including VAT. [43, accessed June 3, 2019];

- two grab cranes of the Atlant Lifting Equipment Plant will be used for mixing and supply of CW from the waste bunker. The choice is made on the basis of the lifting capacity parameters and ease of maintenance. The price including VAT is 2,700 thousand rubles including VAT (1,350 thousand rubles / piece) [44, accessed June 3, 2019];

- BSMS 600 BVN (Bahcivan) extractor hood with the capacity of 8000 m3/h was chosen for the supply of air from the waste bunker to the boiler furnace, as it provides the required volume of air supply to the system. The price, including VAT, is 34,167 rubles per 3 pieces, including VAT [45, accessed June 2, 2019].

2. The Swiss company Hitachi Zosen Inova (HZI) is engaged as the general contractor for the construction of the waste processing plant, which will provide turnkey equipment of its own production for solid waste incineration, namely: feed hopper, feeder, boiler, HZI grate, economizer, boiler drum, separator line.

Flue gas treatment equipment including: SemiDry reactor, fabric filter (baghouse), silencer, flue gas heat exchanger, wet scrubber, Residue silos, Addictive silos, stack. In accordance with the contract, HZI is also responsible for installation and adjustment of equipment, search for contractors for the construction of production facilities, including the transformer unit, organization of the switchboard control unit, installation of sensors for emission monitoring and control of automated systems at the facility, training of personnel in working with the equipment. These types of work are estimated at RUB 1,098 million, excluding VAT. [46]

3. Energy recovery:

- analysis of the market for feedwater tanks was carried out. The VRC 5000 ICI Caldaie was selected for the volume of water to be supplied to the boiler. The price including VAT is 1,294,152 rubles. (feed water tank) [47, accessed June 2, 2019];

- in order to eliminate hardness salts and prevent scale in the system, a search for water softeners was carried out. According to the performance parameter, the water softener "Arwan 200" was selected. The price including VAT is 250,000 rubles. (water softener) [48, accessed June 1, 2019];

- for cooling of steam coming from a steam turbine it is offered to use a condenser with water cooling (chiller) of Thermal Care Inc. TC-270, which provides the required volumes of steam condensation. Price including VAT - 1,306,630 rubles. (water cooled condenser) [49, accessed May 25, 2019];

- the Etaline SYT (ETLY) pump was proposed as the feedwater pump, which provides the required water supply to the steam boiler. The price including VAT is - 140,260 rubles (feed water pump) [49, accessed May 25, 2019];

- to cool the steam entering the condenser (chiller) it is proposed to use a cooling water pump Pedrollo F 50/200AR, providing the required volume of water 1900 l/min. The price including VAT is 158,384 rubles. (cooling water pump) [41, accessed May 25, 2019];

- it is proposed to use the HPK-L hot water pump to supply hot water to the heating system of the municipality, as it provides the required volume of water and operates at high temperatures. The price including VAT is 243,170 rubles. (hot water pump) [50, accessed May 25, 2019];

- it is proposed to use the Etaline SYT (ETLY) chilled water pump to supply condensed steam to the storage tank, as it provides the required volume of water supply to the system. The price including VAT is - 140,260 rubles. (chilled water pump) [50, accessed May 25, 2019];

- analysis of turbogenerator units manufactured in Russia by the Ural Turbine Zavod and foreign Siemens was carried out in terms of power output and superheated steam temperature at the inlet. The choice is made in favor of a steam turbine plant of domestic production due to lower price, convenience in maintenance and purchase of components.

The turbine is also equipped with digital forecasting and monitoring systems, which allow to make the operation of the equipment efficient and safe, which is not provided by the competitors at the given capacities. The turbo-generator unit will be manufactured on the basis of the Kp-77-6.8 turbine. The price of the unit including VAT will amount to 196 million rubles [52, 53, accessed May 25, 2019].

4. Residue handling and treatment:

- two Yigong ZL-30 front loaders are proposed for loading slag into trucks. The choice is made on the parameter of load capacity and price of the loader. The price including VAT is 3 million rubles. [54, accessed May 25, 2019];

- it is proposed to use a grab crane of the Atlant lifting equipment plant for loading metal remains. The choice is made according to the parameter of load-carrying capacity, simplicity in service and installation price. The price of the grab crane including VAT is 1,350 thousand rubles including VAT [44, accessed June 3, 2019].

5. Fire-fighting equipment. The equipment of the Vologda company "Ogneborets" will be used to organize fire safety at the facility. The price of the equipment and its installation without VAT is estimated at 1,584 thousand rubles. [55]

Total investment costs, including general contractor services for construction of buildings and structures, purchase, delivery and commissioning of main process equipment, monitoring and controlling systems, as well as costs of using a patent of the Swiss company "ClimeWorks" (WO 009241), costs of research and development and experimental design works amounted to 1,587 million rubles. The structure of fixed assets of the projected enterprise by technological modifications is presented in Figure 6.

Figure 6. The structure of fixed assets of the enterprise

3.8 Project funding

In accordance with the resolution of the Government of the Vologda region from 22.10.2018 "On approval of the program in the field of waste management, including solid municipal waste" provides funding for projects from the regional (1,510,034 thousand rubles), local budget (2,077,789 thousand rubles) and extra-budgetary sources, including regional operators on MSW management (2,159,142 thousand rubles). The main objectives of this program are: creation and development of the infrastructure for environmentally safe treatment, utilization and disposal of waste, increasing the volume of treatment, decontamination and disposal of waste in order to reduce the volume of burial. [31]

It is offered to participate in the regional program with allocation of budget funds, and additional investments - under Gazprombank's project financing scheme. [56]



3.9 Payback period

Appendix D contains the table of monetary flow assessment from operating and investment activities of the company in terms of project implementation steps (when evaluating the indicators, the stable market was considered, in particular, the stable amount of payment for gas supply, water supply and drainage, filter replacement, fuel for front loaders and cylinders for CO2 filling, labor costs). Efficiency assessment was carried out without taking into account the sources of financing (assessment of the project efficiency "in general"). The payback period of the project was 8 years, which does not exceed the average payback period for similar projects - 10 years. [57]

3.10 Development of a digital platform for controlling the engineering business, which implements the socio-economic task

Technological process of waste processing, power and heat supply to the population, as well as the production of finished products and raw materials for metallurgical, construction, greenhouse and food industries, based on business waste, is multi-parameter. It has demanded working out of mathematical toolkit of model of engineering business and digitization of parameters of an operational cycle.

Appendix E presents a block diagram of the digital platform for controlling the parameters of the operational cycle of conversion of production capital into monetary capital. That will provide continuous implementation of the equilibrium closed operating cycle of conversion of production capital of production and technological system into monetary capital in the form of manufactured and sold products with the required cost and added value.

Figure 7 shows a block diagram of the useful model of management accounting of waste incineration enterprise, which includes blocks of input of planned parameters of production capital 1, 2, connected with the block of parameters of production-technological system 4, implementing the conversion of production capital into monetary capital in the form of block 5 of manufactured products, having the required cost value and consumer properties block 6, having the required added market value. United with the block of output parameters values, in the form of (block 7) of sold products corresponding to the real production cycle and blocks of estimation of differences between calculated and measured values of output data, blocks 3, 8 forming recommendations of required proportions of conversion parameters.

Figure 7. Utility model for management accounting of waste incineration plant

Wherein the unit for estimating the differences between the calculated and measured output data is made in the form of four blocks 3, 5, 6, 8 - a balance block for production capital 3, a control unit for the cost value of production 5, a value added control unit for production 6 and an integrated unit 7 control the level of conversion and marketing criteria, connected with blocks of planned parameters of production capital, with a block of production and technological parameters resulting from the production of a technological cycle and a block of output parameters corresponding to the actual production cycle, while the planned parameters of production capital Qmc, equal to the sum of technological costs Сtc and fixed assets Umf, are entered in the production balance unit k0, the sales volume Vsv, equal to the sum of the cost value of Vev products and the added value of Vav products including: value added tax, tax on corporate property, amortization the cost of tangible and intangible assets, net profit with tax as capitalization to business owners and business waste.

As the difference between technological costs and the costly cost of production of the corresponding technological redistribution, in the evaluation units, respectively, determine the equilibrium criterion of production capital k0, marketing conversion criterion M.

2. According to the system of the digital platform of controlling, which differs in the fact that the criterion of production capital equilibrium is determined from the formula k0=Ctc/Umf, where Ctc is the required technological costs, formed on the basis of warehouse accounting, including material costs, other costs, labor costs and business waste, Umf is the cost of fixed assets of production and technological systems according to the bookkeeping of material and non-material assets involved in the production of products, valued at the technological cost. The cost of fixed assets for management accounting should not be lower than their cost of bookkeeping.



Conclusions

In the course of the graduate qualification work the theoretical aspects of the development of a digital platform for controlling the engineering business have been studied. In particular, the conceptual framework of the work has been formed. Such key terms as waste disposal, municipal solid waste (MSW) has defined. In order to understanding the meaning of term "controlling of the engineering business" I considered types of accounting, which are used at enterprises of production sphere of activity, namely, bookkeeping and tax accounting. To take meaning about management accounting, the concepts of controlling and its components of manufacturing organization, management accounting and innovation activities are considered.

For a substantiation of a choice of organizational and legal form of the enterprise on processing of municipal solid waste features of formation of share and authorized capital are considered.

To determine the methodological tools for assessing the cost of the license for the transfer of intellectual property (IP) rights, the analysis of approaches to evaluation is carried out. The specifics of determining the final cost of IP are revealed.

The mathematical model and structure of the system of management accounting of conversion operating cycle of production capital into monetary capital in the form of manufactured and sold products for the organization of management accounting at the enterprise for waste disposal is studied.

In order to design the engineering business that solves the socio-economic problem and diffuse the best practises of the recycling industry, the analysis of the existing technology of processing (burning) of municipal solid waste in Russia and abroad was carried out.

The legal regulation framework that controlling waste recycling activities in Russia has been studied. It was necessary as part of the design and implementation of the project.

A patent search for gas cleaning devices have been carried out, the steps of registration of the invention patent and utility model, forms of transfer of intellectual value objects have been studied. The Swiss company ClimeWorks WO 009241 patent was selected. It is proposed (offered) to conclude a license agreement for the right to use the results of intellectual property for 10 years. The cost of the license agreement amounted to 7,008 thousand rubles.

The project on the organization of municipal solid waste processing in the municipality of Vologda, which is necessary to solve determined by the urgent need a socio-economic problem of reducing the negative impact on the environment and public health, the territory of the municipality from municipal solid waste and reducing its disposal, was developed.

The legal structure of the engineering business, which is going to be created have been chosen - EcoEnProm Joint-Stock Company. The amount of the authorized capital in the amount of 100,000 rubles, nominal value of the share - 100 rubles and the number of issued shares - 1000 pieces.

The technology of municipal solid waste processing by means of incineration in EcoEnProm JSC (nonpublic) was developed. It consists of five processes: waste delivery and storage, combustion and energy recovery, residue handling, flue gas treatment and CO2 adsorption-desorption.

It is offered to patent the method of carbon dioxide interception in the system of flue gas treatment. A patent formula has been developed.

Financial analysis and evaluation of the investment have been carried out. The volume of sales of products (services) under the project is estimated. Assessment of annual operating and technological costs at the stages of the project implementation from 2021 to 2025 in accordance with tax and management accounting. The volume of financing sources amounted to 1,587 million rubles.

The choice of sources of financing for the project is explained. It has been proposed to participate in the regional program with allocation of budget funds, and to invite additional investments under Gazprombank's project financing scheme.

Payback estimation of the project without taking into account the sources of funding (estimate of the effectiveness of the project "as a whole") has been done. The payback period of the project is 8 years, which does not exceed the average payback period for similar projects - 10 years.

A digital platform for controlling the engineering business, which helps to create added and expenses value, has been developed.

The practical significance of the study and the possibility of using the results of the study in the organization of projects that solve the socio-economic problem of disposal of municipal solid waste in the region and the Russian Federation are determined.

The results of the work can be used to organize the treatment of municipal solid waste in the region and the Russian Federation.

The results of the research have been reported at the International Scientific Forum "Molodye issledovateli - regionam", the topic of the report is "Ispol'zovanie instrumenta kontrollinga v usloviyah othodopererabatyvayushchego proizvodstva" and the 48th student scientific-practical conference of VSU, Section "Inzhenernyj biznes i menedzhment", topic of the presentation is "Issledovanie operacionnogo cikla konversii proizvodstvennogo kapitala v denezhnyj kapital primirovanii potrebitel'skih svojstv na osnove processov adsorbcii-desorbcii gazov".



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15. Ob utverzhdenii Pravil sostavleniya, podachi i rassmotreniya dokumentov, yavlyayushchihsya osnovaniem dlya soversheniya yuridicheski znachimyh dejstvij po gosudarstvennoj registracii poleznyh modelej, i ih form, Trebovanij k dokumentam zayavki na vydachu patenta na poleznuyu model', Sostava svedenij o vydache patenta na poleznuyu model', publikuemyh v oficial'nom byulletene Federal'noj sluzhby po intellektual'noj sobstvennosti, Sostava svedenij, ukazyvaemyh v forme patenta na poleznuyu model', formy patenta na poleznuyu model' [Elektronnyj resurs]: prikaz Minekonomrazvitiya ot 30.09.2015 goda № 701 // Konsul'tantPlyus: sprav.-pravovaya sistema / Kompaniya "Konsul'tantPlyus".

16. Peredacha intellektual'noj sobstvennosti [Elektronnyj resurs]: sajt. - Rezhim dostupa: https://patentural.ru/zhurnal/peredacha-intellektualnoj- sobstvennosti.

17. Ocenka intellektual'noj sobstvennosti [Elektronnyj resurs]: sajt. - Rezhim dostupa: https://dpo.ru/uslugi/ocenka-intellektualnoj-sobstvennosti/.

18. FSO № 11. Federal'nyj standart ocenki. Ocenka nematerial'nyh aktivov i intellektual'noj sobstvennosti: utv. prikazom Minekonomrazvitiya Rossii. - Vved. 22.06.15. - Moskva, 2015. - 5 s.

19. FSO № 1. Federal'nyj standart ocenki. Obshchie ponyatiya ocenki, podhody i trebovaniya k provedeniyu ocenki: utv. prikazom Minekonomrazvitiya Rossii. - Vved. 20.05.15. - Moskva, 2015. - 4 s.

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22. Ob utverzhdenii programmy v oblasti obrashcheniya s othodami, v tom chisle s tverdymi kommunal'nymi othodami [Elektronnyj resurs]: postanovlenie Pravitel'stva Vologodskoj oblasti ot 22.10.2018 № 941 // Kodeks: elektronnyj fond pravovoj i normativno-tekhnicheskoj dokumentacii / Kompaniya "Kodeks".

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24. GUP EkoTekhProm musoroszhigatel'nyj zavod №2 [Elektronnyj resurs]: ofic. sajt. - Rezhim dostupa: http://www.sz2etp.narod.ru.

25. Covanta Holding Corporation. Dublin [Elektronnyj resurs]: ofic. sajt. - Rezhim dostupa: https://www.dublinwastetoenergy.ie.

26. Covanta Holding Corporation. Haverhill [Elektronnyj resurs]: ofic. sajt. - Rezhim dostupa https://www.covanta.com/Our-Facilities/Covanta-Haverhill.

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28. O poryadke provedeniya pasportizacii othodov I - IV klassov opasnosti [Elektronnyj resurs]: postanovlenie Pravitel'stva RF ot 16.08.2013 № 712 // Konsul'tantPlyus: sprav.-pravovaya sistema / Kompaniya "Konsul'tantPlyus".

29. Ob utverzhdenii Metodicheskih ukazanij po razrabotke proektov normativov obrazovaniya othodov i limitov na ih razmeshchenie [Elektronnyj resurs]: prikaz Minprirody Rossii ot 05.08.2014 № 349 // Konsul'tantPlyus: sprav.-pravovaya sistema / Kompaniya "Konsul'tantPlyus".

30. O poryadke razrabotki i utverzhdeniya normativov obrazovaniya othodov i limitov na ih razmeshchenie [Elektronnyj resurs]: prikaz Minprirody Rossii ot 25.02.2010 № 50 // Konsul'tantPlyus: sprav.-pravovaya sistema / Kompaniya "Konsul'tantPlyus".

31. ClimeWorks. Capturing CO2 from air [Elektronnyj resurs]: ofic. sajt. - Rezhim dostupa: https://www.climeworks.com.

32. Pat. WO 009241 Switzerland. Amine-functionalized fibrillated cellulose for CO2 adsorption and methods for making same [Electronic resource] / C. Gebald, N. Repond, T. RЬESCH; Pat. Assignee BREMI, Tobias; ? Isler & Pedrazzini AG Postfach. - Pub. date 2017. 01. 19. - 38 p.

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35. Ob ustanovlenii cen (tarifov) na elektricheskuyu energiyu dlya naseleniya i priravnennyh k nemu kategorij potrebitelej po Vologodskoj oblasti na 2019 god [Elektronnyj resurs]: prikaz Departamenta toplivno-energeticheskogo kompleksa i tarifnogo regulirovaniya Vologodskoj oblasti ot 25.12.2018 № 000-r // Kodeks: elektronnyj fond pravovoj i normativno-tekhnicheskoj dokumentacii / Kompaniya "Kodeks".

36. O vnesenii izmenenii v prikaz Departamenta toplivno-energeticheskogo kompleksa i tarifnogo regulirovaniya Vologodskoj oblasti ot 20 dekabrya 2017 goda № 686-r [Elektronnyj resurs]: prikaz Departamenta toplivno-energeticheskogo kompleksa i tarifnogo regulirovaniya Vologodskoj oblasti ot 20.12.2018 № 809-r // Kodeks: elektronnyj fond pravovoj i normativno-tekhnicheskoj dokumentacii / Kompaniya "Kodeks".

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42. Elektronnye avtomobil'nye vesy [Elektronnyj resurs]: sajt. - Rezhim dostupa: http://www.metra.ru/catalogue/catalogue-auto/avtomobilnye-vesy-track.html.

43. Dozimetry radioaktivnosti [Elektronnyj resurs]: sajt. - Rezhim dostupa: https://www.dozimetr.biz/dozimetry/dozimetr-smg-2.html.

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46. Hitachi Zosen Inova [Elektronnyj resurs]: ofic. sajt. - Rezhim dostupa: http://www.hz-inova.com/cms/en/home/.

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49. Central chillers "Thermal care" [Elektronnyj resurs]: sajt. - Rezhim dostupa: https://www.thermalcare.com/central-chillers/.

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51. Poverhnostnye nasosy "Pedrollo" [Elektronnyj resurs]: sajt. - Rezhim dostupa: https://mircli.ru/Pedrollo-F-50-200AR/.

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54. Frontal'nye pogruzchiki [Elektronnyj resurs]: sajt. - Rezhim dostupa: https://spec.drom.ru/loader/?spectechType%5B%5D=%D4%F0%EE%ED%F2%E0%EB%FC%ED%FB%E9+%EF%EE%E3%F0%F3%E7%F7%E8%EA.

55. OOO "Ogneborec" Vologda [Elektronnyj resurs]: ofic. sajt. - Rezhim dostupa: http://elektroohrana.rf.

56. Proektnoe i strukturnoe finansirovanie. Investicionnyj bank [Elektronnyj resurs]: sajt. - Rezhim dostupa: https://www.gazprombank.ru/corporate/investment_bank/#872.

57. Upravlenie proektami. Upravlenie innovacionnymi proektami. Metody upravleniya proektami na proizvodstvennom predpriyatii: metodicheskie ukazaniya k vypolneniyu kursovoj raboty. - Vologda: VoGU, 2018. - 55 s.



Appendix А

Figure А.1. Manufacturing-technological system for processing municipal solid waste "Speczavod № 2"

Figure А.2. The scheme of the technological process of municipal solid waste processing COVANTA Dublin, Ireland



Figure А.3. COVANTA Energy-from-Waste Process

Figure А.4. Manufacturing-technological system of municipal solid waste processing of EcoEnProm JSC



Appendix В

Figure В.1. Technology of capturing CO2 from ambient air and flue gas emission

Appendix С

Estimate of the cash flow from operating and investment activities of enterprise

Table С.1. Cash flow from operating and investment activities of enterprise



Appendix D

Figure D.1. Organization of production using a digital platform in the manufacturing-technological system for municipal solid waste incineration

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