FOUNDATIONS OF ENERGY DEVELOPMENT OF COUNTRIES AND ECOLOGIZATION OF THE ECONOMY

Abstract

Introduction. Modern market relations are the most productive form of entrepreneurial activity, characterized by globalization of economic processes and competitive environment. This leads to changes in incentive programs for employees working in the main place of work. The introduction of innovative approaches in the long-term production relationship between employee and employer helps the latter to implement a positive social policy in terms of increasing remuneration for work, which is the main source of income and incentive to improve economic efficiency. In the management system, the cost of employee remuneration is one of the most difficult to regulate and coordinate the elements of enterprise costs, as they change in real terms. There is a need to determine the role and place of costs for remuneration of employees in the system of analysis, accounting and management accounting in the enterprise.

Purpose. The purpose of the study is to reveal conceptual approaches to the construction of accounting and analysis of remuneration of employees to develop a typology of such costs and their identification in the objects of accounting from the standpoint of forms of payments and relationships in the process of enterprise activities that differentiate accounting and analytical procedures at the level of the business entity.

Materials and methods. The materials of the study are: 1) international and national policy documents on energy transition, decarbonization, renewable energy development, and sustainable development; 2) statistical and analytical reports of international organizations on energy consumption, renewable energy, carbon intensity, and energy efficiency; 3) scientific publications of domestic and foreign researchers devoted to energy development, low-carbon transition, renewable energy, carbon intensity, and multidimensional analysis of countries' energy systems.

In the process of the research, the following scientific methods were used: theoretical generalization and systematization (to summarize the conceptual approaches to energy development, renewable energy, energy efficiency, carbon intensity, and the decarbonization of national economies); analysis and synthesis (to identify the interrelationships between economic growth, energy development, environmental sustainability, and the transition to a low-carbon economy, as well as to develop the conceptual model of decarbonization potential); formalization (to represent the decarbonization potential as a multidimensional function that integrates economic, technological, energy, institutional, and sustainability factors); logical generalization (to formulate theoretical conclusions and justify the methodological framework).

Results. and its role in ensuring economic growth, competitiveness, and sustainable development. The relationship between energy system development, energy efficiency improvement, economic decarbonization, and the ecologization of economic activity is substantiated. The study considers the essence of the energy transition and highlights the importance of renewable energy, carbon intensity, and the ecologization of the economy as interconnected components of a modern low-carbon development model. It is shown that effective energy development should combine economic efficiency, technological modernization, energy security, and environmental responsibility. The paper also substantiates the importance of considering economic, energy, and environmental characteristics jointly when analysing the development patterns of countries.

Discussion. Further research should focus on the empirical assessment of countries' decarbonization potential using multidimensional statistical methods, including clustering algorithms. Particular attention should be devoted to the selection and validation of indicators, comparison of clustering techniques, and interpretation of the identified country groups (decarbonization hubs). Such research will contribute to improving methodological approaches to evaluating energy development and decarbonization potential, as well as provide practical recommendations for designing differentiated energy and climate policies aimed at accelerating the transition toward low-carbon and sustainable economic development.