FEATURES OF FINANCIAL SUPPORT FOR THE INTRODUCTION OF BAT AS AN IMPORTANT COMPONENT OF THE CIRCULAR ECONOMY AT MANUFACTURING ENTERPRISES

Abstract

The article discusses the issues of financing the best available technologies (BAT) at Russian enterprises, the relevance of the introduction of which is increasing every year, especially against the background of the processes of greening the economy, as well as the need for the country to achieve technological sovereignty. The competent selection of sources of financing for the modernization of production processes based on new technologies is one of the most important tasks of the financial strategies of domestic enterprises at this stage, but no less important is the development of a correct financing mechanism, which necessitates its detailing, taking into account the specific features of the process of introducing BAT and identifying sources of financing, depending on whether the financing of BAT is perceived as an additional object of capital investments or is considered as an innovative project, meets the criteria of a "green" investment project. The author substantiates that the formation of a financial support system for BAT is the foundation for optimizing the financial strategy of the enterprise, which in the future will contribute to a faster transition to a closed-cycle economy.