Кафедра Фінанси, облік та психологія (КФОП ФУЕЕП ДІІТ)

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UKR: Утворена в 2022 шляхом об'єднання кафедр КОІО та КФЕБ ENG: Department of Finance, Accounting and Psychology

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    Ecosystem Service Valuation of Natural Healing Assets: A Sustainability-Corrected Gross Ecosystem Product (GEP) Capitalization Model
    (Koszalin University of Technology, 2026) Korenyuk, Liudmyla; Kovshun, Nataliia; Kostetska, Kateryna; Konarivska, Oksana B.; Metil, Tetiana; Bekirov, Eldar
    ENG: Natural healing resources (NHR) are presented as ecosystem resources that have a dual nature of ecosystem services and economic significance for the country, and the result of their sustainable use should provide a reserve for the provision of rehabilitation and health services to the population. Currently, international scientists' achievements in accounting for natural capital include the System of Ecological-Economic Accounting (SEEA) and the Gross Ecosystem Product (GEP), which have become widely adopted. In contrast, the economic and social functions of healing natural assets that are not included in the system of ecological and economic accounts are not reflected at all. This situation creates institutional collapse within the sectoral economy, which is focused on the development of resort areas, and within the social contribution – rehabilitation, and health. The study is devoted to developing a hybrid methodological framework for capitalizing on natural healing assets by adapting the GEP approach to healing ecosystems. The hybrid methodology proposed by the authors involves conducting an assessment across three areas: ecological, medical-biological, and financial-economic (based on replacement cost, willingness to pay, and market approaches consistent with the principles of ecological-economic accounting).