Біопаливо: економічні, екологічні та облікові виклики

Modern problems of environmental pollution and reduction of exhaustible energy resources pose an urgent task for society to find alternative, environmentally friendly energy sources. One of the promising areas in the field of solving these problems is the use of biofuels. The importance of research in the field of biofuels is to find a sustainable and renewable source of energy that not only reduces dependence on unstable hydrocarbons, but also contributes to the reduction of greenhouse gas emissions. Over the past decades, researchers have been improving biofuel production technologies, studying the efficiency of its use and considering its impact on the environment. Biofuel production requires not only technological innovations, but also legal regulation and proper accounting and analysis of production processes. The purpose of the study is to determine the economic essence of biofuels as an object of accounting, as well as to reveal the advantages and disadvantages of using biofuels, to determine its prospects as part of the energy strategy of Ukraine during its post-war recovery. Biofuels are an important alternative energy source that has its advantages and disadvantages. The advantages include environmental friendliness, renewability, energy independence, job creation and reduction of greenhouse gas emissions. However, the disadvantages of biofuels include high cost, competition with food, land use change, inefficiency and pollution. Ukraine has great potential in biofuel production, which can contribute to sustainable development and reduce dependence on imported energy resources. Biofuel production in agricultural enterprises requires an integrated approach to organizational and technical processes. The organization of accounting, taking into account industry specifics, plays an important role in the successful functioning of enterprises. For the efficiency and profitability of biofuel production, it is necessary to consider aspects such as the choice of raw materials, the technological process of processing, infrastructure, licensing and regulation, waste management, economic efficiency and marketing and sales.