Identifying the financial and economic advantages of integrated use of mineral raw materials at the enterprise

2025

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DOI 10.15587/1729-4061.2025.325419
Data confidence 70 medium
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Abstract

The object of the study is financial and economic indicators of the integrated use of mineral raw materials at the enterprise. The problem of economic substantiation of the feasibility of integrated use of mineral raw materials at the microeconomic level, which is urgent for the creation of a green economy, has been solved. The analysis demonstrates high financial and economic efficiency of the proposed solution. The average 10-year OIBDA to revenue ratio is 55.0 %, net profit to revenue ratio is 30 % and IRR is 23.79 %, which ensures high sustainability of the project in terms of operating activities and allows its financing at the expense of revenue. Although the project requires substantial investments, it is characterized by a relatively quick payback period: 5 years and 8 months at a WACC rate of 15 %. This indicates that the project is sufficiently attractive for investors. The implementation of the project reduces CO2 emissions by 49,481 tons and waste by 15,834 tons in 10 years, and saves energy by 885,135 kWh, ensuring green economy priorities. The method of discounted cash flows was used to analyze the economic efficiency of the project implementation. The peculiarities of the obtained results are that a financial model was developed for the assessment, the advantage of which is the accounting of all major cash flows of the project, which ensures the interests of the enterprise. The results of the study can be used in making managerial decisions to rationalize the use of raw materials at enterprises, as well as by government agencies for green economy programs