metHoDological approacHes in Development of value estimation of costs of fresHWater resources of tHe Water basin by tHe obJects of nature use

In the present work, the object of research is the cost evaluation of freshwater resources in the implementation of various economic activities within the boundaries of Ukraine's water basins. It is found methodological mechanisms in estimating the costs of a natural resource at various stages of its preparation and use. When solving the problems posed in the work on the basis of the application of analysis and synthesis methods, comparative comparison and logical generalization, an analysis of the costs of the preparation and use of the freshwater resource is carried out. The estimation of expenses for non-productive losses of a natural resource at primary and special preparation is executed. The scheme of cost estimation of expenses at use of water resources by objects of wildlife management is developed. Thanks to the results of the conducted studies, it is possible to more objective and balanced assessment of cost costs for various types of economic use of water resources. The methodological approach presented in the work is a fairly flexible tool with a free choice of elements of analysis depending on the goals and objects of management


introduction
Systemic and extremely negative anthropogenic processes occurring during the last decades, as well as errone-ous ideas about inexhaustibility and unlimited possibilities for self-purification of natural areas, resulted in significant disruptions in the development of economic and ecological systems. The world community unequivocally recognized ISSN 2226-3780 the need to ensure the life of the world's population only if the consequences of economic activity are taken into account, in the future, to assess the capabilities of future generations in meeting their needs [1].
Taking into account the special importance of freshwater resources in social and economic development, the fact that the water and environmental crisis is primarily a component of the ecological crisis in Ukraine [2,3], it is relevant to study the valuation of freshwater resource costs by nature use objects.

the object of research and its technological audit
The object of research is the cost estimation of freshwater resources costs by the objects of nature use in the implementation of various types of economic activities. The use of a freshwater resource is proposed to be considered within the boundaries of Ukraine's water basins -the territorial socio-economic system formed by water objects of a diverse physical and geographical basis, which is a systemic formation in the context of the national economy of Ukraine [4][5][6]. It should be noted that the degree of administrative and territorial unity of the water basin, as well as the level of development of production forces and productive relations on its territory, allows for the integral development of the economic system of regions and the country. This approach is also a factor of stable, constant and dynamic growth based on the principle of interaction and autonomy of elements of a multifactor system. An important aspect of the stable functioning of this socioeconomic system is the existence on the territory of the water basin of economic complexes, as well as certain types of economic activity, the dynamics, the development of which should not raise the position of constancy for the integrity of the country's economic system.
Deep changes in the size and nature of industrial production over the past decades turned out to be not supported by the necessary improvements and changes in the technical and technological support of modern production, on which the state of the freshwater system directly depends. At the same time, it is necessary to emphasize that the volumes of fresh water consumption in Ukraine over the past 20 years have increased approximately two-fold. The main consumers of freshwater resources in the country are industry, followed by rural and communal households.
For today, Ukraine's freshwater resources are barely half of the country's optimal needs. In the average water year, the total fresh water reserves in Ukraine are close to 94 km 3 , of which not more than 56-57 km 3 are available for use. In low-water years, the deficit of fresh water in the country is about 4 billion m 3 . It is felt in the basins of all major rivers of Ukraine, especially in the southeastern and southern parts of it [6].
According to the World Health Organization in terms of drinking water reserves of Ukraine takes the last place in Europe. This indicator, calculated in m 3 /year for 1 person, in Ukraine is about 1700 m 3 , while in European countries it varies from 4570 m 3 (France) to 24000 m 3 (Sweden). At the same time, the average daily water consumption per inhabitant of Ukrainian cities (320 liters) is 2.5-3 times more average than in the large cities of Europe (100-200 liters). The significant deficit of fresh water in Ukraine is aggravated by the extremely uneven distribution of its reserves throughout the country. This is due, first of all, to the nature of the relief, climate, water permeability of rocks, as well as features of soils, vegetation cover and the influence of other natural factors, factors underlying the surface. For comparison, most often use the density indicator of the river network, which is determined by the ratio of the total length of rivers to the total area of the territory (basin) over which they flow. In Ukraine, the largest density coefficient is typical for the river network of the Carpathians (up to 1.1 km/km 2 ), in the steppe regions of Eastern Ukraine between the Dnipro and Molochna rivers, this indicator is the smallest -up to 0.25 km/km 2 . For example, for the equatorial zones of excess moisture, where the basins of some of the largest rivers in the world of the Amazon and the Congo are located, as well as the mountain river systems of the Tan Shan, this indicator can reach values of 2.5-3.0 km/km 2 [6].
A similar situation is observed in Ukraine and with the territorial distribution of groundwater resources. The main part of the forecasted groundwater resources (up to 51 %) is concentrated in the northern and northwestern parts of Ukraine, within the Dnipro and Volyn-Podolsky artesian basins, where the most favorable conditions exist for the formation of fresh groundwater. The greatest weight in the total amount of groundwater resources is occupied by the Chernihiv region -about 8.3 million m 3 /day (15 %). Southern regions of Ukraine, given the extremely unfavorable climatic conditions of accumulation, have extremely limited groundwater resources. For example, in the territories of Dnipropetrovsk, Kirovohrad, Mykolaiv and Odesa regions, the maximum amount of reconnoitered groundwater resources per capita in the region is 15-20 times less than the corresponding figure for the Chernihiv region.
In general, the internal waters of the country have undergone significant anthropogenic and technogenic influence, which determines their modern water regime and properties. Therefore, the problem of water scarcity in the country is greatly strengthened by a very low quality of water resources. According to the World Health Organization, Ukraine occupies the 70th place in the world in drinking water quality. In general, the country has an extremely high ratio between water intake and discharge of wastewater (including untreated) waters [7,8].
For example, according to data only in the Dnepropetrovsk region, about 1200 million m 3 of untreated wastewater from various environmental management facilities are dumped into reservoirs annually. Extremely inefficient operation of wastewater purification plants leads to a daily discharge of up to 5 million m 3 of contaminated wastewater. To date, most of Ukraine's water bodies contain water reserves of III and IY categories, that is, they are characterized as «contaminated water» and «dirty water» [6].
One of the most problematic places that are inherent in the object of research under the existing operating conditions is the lack of clear criteria and techniques that allow the valuation of freshwater resource costs at various stages of its preparation and economic use. In turn, these methodological approaches should form the basis for developing an optimal strategy for the safe and balanced development of the economic and ecological system of the water basin.

the aim and objectives of research
The aim of research is the development of metho dological approaches in the valuation of freshwater resource costs in the implementation of various types of economic activities by nature use objects.
To achieve this aim it is necessary to accomplish the following tasks: 1. To conduct an analysis of the costs of the preparation and use of freshwater resources for various types of economic activities.
2. To conduct an analysis of the costs of non-productive losses of natural resources with its primary and special preparation.
3. To develop a scheme for the cost evaluation of freshwater resource costs when preparing and using environmental management facilities.

research of existing solutions of the problem
In recent years, the spectrum has expanded significantly, and various scientific researches have been significantly intensified in the issues of sustainable development of freshwater systems related to solving problems of optimizing the use of natural resources and improving the environment.
Today, the water management and hydroecological problems of Ukraine have acquired not only national, but also international significance. The water factor has become not only one of the main indicators that limit the development of the production sphere in the region, but also the unconditional paradigm of Ukraine's national security.
The methodological basis for the economic assessment of water resources costs in the implementation of va rious types of economic activities by nature management objects, including for the territory of Ukraine, was laid in the research of a number of scientists [1,7,[9][10][11][12]. Particular attention in these studies has always been given to the analysis and assessment of freshwater resources as a basic natural factor that determines not only the level of development of the production sphere of the region, but also the social component of community life.
The water resource potential of any territory is the natural basis of its economic development and social and ecological well-being. At the same time, the current mastery and degree of economic pressure on the freshwater resource potential is greater than part of Ukraine has already reached such levels, which in most cases exceed its self-healing ability.
Among the main directions of the solution of the investigated problem, identified in the resources of the world scientific periodicals, can be singled out: -in the development of the conceptual framework for the economic evaluation of the natural resource potential in terms of sustainable development of the region [5,11,14]; -special attention is paid to the economic aspects of the theory of regional sustainable development in their works [15][16][17][18].
In particular, in the works [10,13,19] along with the economic and financial aspects of solving the considered problems, the issues of resolving institutional issues, as well as solving problems of environmental policy at different levels.
A somewhat alternative variant is proposed in [4,[21][22][23], which assumes that the main focus in solving this task should be on environmental protection in water basins, the development of modern low-waste and resource-saving technologies. The authors [7,9] have a special role to invest in the nature protection activities of Ukraine's water basins.
The authors of [3,24,25] suggest a somewhat alternative approach to the solution of the problem, when the valuation of a natural resource is carried out in the context of the development of integrated water basin management schemes.
Despite the considerable amount of scientific research, the issues of methodological justification of the overall strategy of valuation of freshwater resources in terms of sustainable and safe development of economic and environmental safety of systems at the regional level -the level of the water basin -remain insufficiently studied.

methods of research
To solve the tasks set in the work, methods of analysis and synthesis, comparative comparison, logical generalization and analogies were used in combination with monographic and graphoanalytical studies.

research results
The essence of the current ecological crisis in Ukraine lies in the fact that human activity, formed due to the predominantly extensive development of the economy, requires an increasing number of freshwater resources of high quality [21,24]. According to estimates of a number of foreign scientists, Ukraine's annual economic losses as a result of irrational nature management and environmental pollution make up about 15-20 % of its national income.
To ensure an optimal strategy for the sustainable development of all components of the basin, a valid probabilistic assessment of both the occurrence of risks of a different nature and their quantitative impact on the factors of sustainable development of ecological and economic systems is of great importance.
The total costs of using freshwater resources should be considered as the total costs for the initial preparation of freshwater resources and the costs of direct use of the natural resource. This assessment should be carried out depending on the nature and quantity of water resources necessary to carry out this type of activity in the full required volume.
The above costs can be determined according to the following scheme: -costs when carrying out household activities C h [6,7]: -costs associated with the implementation of economic activities C e : -when carrying out production activities C pr : where C prim -the cost of primary resource preparation; C h prep . , C e prep . , C pr prep .
-the cost of preparing a natural resource for ISSN 2226-3780 direct use with, respectively, household, economic and production activities [6].
Then, the total costs S t for providing freshwater resources of all the above activities can be determined by a formula of the form: Total costs for the entire basin of a water body S t bas . . , providing freshwater resources, all types of activities of economic entities within the water basin or a certain region (territorial unit) can be defined as: . . . .
Specific costs for the implementation of household C s h . . , economic C s e . . and production C t pr . . activities are determined by the following schemes: Freshwater resources, passing through various technological processes, form polluted (circulating) wastewater that enter the wastewater purification plant (Fig. 1).
At the same time, it is necessary to take into account the quantitative indices of the natural resource necessary for the implementation of household QB h economic QB e and production QB pr activities: QB N e e e . .
where ∂ h , ∂ e , ∂ pr . -indicators of the specific amount of water resources that provide, respectively, household, economic and production activities.
In turn, the total amount of freshwater resources used to provide various types of activity of the objects of the economic complex of the territory QB t can be calculated as: where ∂ fr -the specific consumption of freshwater resources in the implementation of water purification; QB fr -the amount of freshwater resources after water purification. At the same time, the determination of total wastewater volumes that have undergone a complete purification cycle Q p , or volumes of partially purified wastewater Q pp can be carried out using the following design scheme: where ∂ p , ∂ pp. -the specific amount of wastewater that has undergone, respectively, complete or partial purification, and Q w -the total volume of wastewater, which, taking into account the specific consumption of the freshwater resource for water purification, can be calculated as: fig. 1. The enlarged scheme of unproductive losses of freshwater resources in the implementation of production and economic activities [6] ISSN 2226-3780 Taking into account the proposed scheme, the costs for carrying out household S h , economic S e and production S pr activities can be defined as: .
S S P pr pr pr . .
where ∂S h , ∂S e. , ∂S pr . -unit costs, and, P h , P e. and P pr .volumes for, respectively, household, economic and production activities.
The conducted studies [6,7,22] show that the financial costs of using freshwater resources for household, economic and production activities depend on the total volumes and unit costs for each type of activity. At the same time, the unit costs for providing freshwater resources to various types of activities are determined depending on the total amount of reverse wastewater and the specific indicators of their purification.
The above specific costs depend on the perfection of the used technologies, the equipment, the presence and magnitude of non-productive losses when transporting freshwater resources to the object of their use. Quantitative estimates presented in the works of a number of authors [7,9,10,21] show that such unproductive losses often amount to about 40-50 % of the total volume of the resource withdrawn from the natural environment.
The cost estimate of the costs of non-productive losses of freshwater resources during their transportation S tr . , the implementation of primary and special preparation S prep for subsequent use S us can be carried out taking into account the unit cost estimates of non-productive losses [6,8].
Similarly, the valuation of non-productive losses of the resource with its primary and special preparation, unproductive losses in the implementation of all types of economic activities is carried out taking into account the specific indicators of the corresponding costs and the total volume for each of the activities. Then the total valuation of the unproductive loss of freshwater resources is defined as: . .
Estimation of irretrievable and unproductive losses of water resources that occur during their transportation should be carried out taking into account the characteristics of the transport system used in the production of technologies, the culture of production and economic activities, the degree of personnel preparation. In this case, the transportation of the resource takes into account the routes: -from water intake points to places of technological use; -supply of contaminated wastewater to purification facilities; -conducting their preliminary and special preparation; -realization of technologies and methods of work by objects of an economic complex.

sWot analysis of research results
Strengths. The strength of research is the universality of the proposed methodological approach, which is applicable to various spheres of economics and management of environmental management objects. The presented methodological approach is a sufficiently flexible tool with a free choice of elements of analysis, depending on the goals and objects of management.
Weaknesses. The weak side of research is the need to collect data, which today are represented by various nature use objects in extremely limited quantities, as well as data only in general indicators. The development of specific activities to achieve these goals requires additional research.
Opportunities. Opportunities for further research are the borrowing of foreign experience in improving the analysis of existing methodological approaches to assessing the costs of water resources in the implementation of various types of economic activities.
Threats. Threats to the results of further research are the need to continuously improve the methods of economic analysis, taking into account a set of external factors of influence.

conclusions
1. The carried out analysis of the costs of the preparation and use of freshwater resources for various types of economic activity shows the special significance of the probabilistic assessment of the occurrence of risks of a different nature. Their quantitative description as a factor of sustainable development of the economic and ecological system of the water basin.
2. The methodical approach and the enlarged scheme of definition of non-productive losses of water resources are offered at their primary and special preparation.
3. The methodical approach and the general scheme for determining the cost estimate of the freshwater resource costs in the course of its preparation and use by nature management facilities that take into account the overall volumes and unit costs for each type of economic activity are substantiated.