Waste classification. Production waste industrial waste

In this article we will consider the accounting of returnable production waste. Learn about waste. Let's see how the types of waste differ. Let's talk about what documents are processed waste in the warehouse.

Any manufacturing company is bound to generate waste. different types. Some of them are later sent back to business, others are sold, and others are not to be used. In order to properly capitalize them, further use or sell them, and also not to make a mistake in calculating taxes, an accountant needs to arm himself with accurate knowledge. About what wastes are, how they differ, what documents are drawn up and how they affect taxation will be discussed.

What is waste

Waste at a manufacturing enterprise can be things that have completely or partially lost their consumer properties.

These include:

1. Residual raw materials;
2. Own production;
3. Semi-finished products;
4. materials;
5. commodity balances;
6. Heat carriers.

They are divided into two groups:

• returnable waste;
• irrevocable.

Important! Returnable waste must be separated from all types of materials, distinguished from related products and other assets, since the correct calculation of the cost price, and, consequently, the tax base, depends on such differentiation.

How the types of waste differ

The separation of non-returnable and returnable waste is carried out according to their characteristics:

Waste returnable	Waste irretrievable
similarity
Availability of material embodiment * Are the product of manufacturing processes Changed / lost properties in full or part of them
Difference
Bring income For future use: – in all types of production processes with an increase in the cost part - for a purpose that does not correspond to the original	Provide no economic benefit Not used in this production, but: - suitable for the manufacture of other varieties of goods, products – it is possible to release as conjugated (by-products) products

Important! When calculating profits, it is necessary to subtract the amount of returnable waste from the amount of expenses related to material, and, on the contrary, add waste that is irretrievable.

Returnable waste also has subspecies.

They are divided into:

• used - those that are consumed by the firm in production operations;
• unused - those that can be useful for household needs or for sale to other enterprises.

What documents are issued for waste in the warehouse

Those wastes that are identified during the manufacture of products must be:

• counted and weighed;
• delivered to the warehouse.

For the delivery and registration of arrival at the warehouse and sale, documents such as:

Form name	Document
	Invoice for the transfer of products to the warehouse
	Warehouse receipt order
	Requirement-invoice, which fixes the vacation upon re-entering production
	Invoice for the transfer of goods, containers when moving within the company
	Journal, which records the safety and movement of products in the redistribution of warehouses
M-8	Limit-fence card for releasing when reused in the manufacture of products
	Waybill for shipment to the side when another organization is on vacation
	Sales invoice

Important! These documents are the basis on which costs and expenses are reduced in accounting and tax accounting respectively. The storekeeper does not indicate the cost of capitalized assets, this is done subsequently by the accounting department by filling in the appropriate columns based on the calculation of the cost of expenses incurred.

All accounting documents must contain information about expenses.

Such data includes:

1. The amount of waste;
2. Units in which they are measured (pieces, kg, m, sq.m);
3. Price.

Important! Starting from 2013, organizations can use documents developed by them independently, but subject to their mandatory approval by the head and indication of the necessary details - those that comply with the requirements of accounting legislation.

Waste accounting at OSNO

Important! Every day, the accounting service should receive reports from the warehouse manager (another warehouse employee), compiled on the basis of the movement in the warehouse, among other goods and materials and waste related to returns, for the previous day.

The wiring looks like this:

• D 10-6 K 20 - waste has arrived;
• D 20 K 10-6 - waste is again given to production.

The entries reflecting the income from the realized returnable waste, qualifying as other, will be as follows:

• D 62 K 91-1

When the cost of waste at which they are taken into account is written off, this is reflected in the posting:

• D 91-2 K 10-6

Example

LLC "Podsolnukh" gives a "second life" to oil sludge that has accumulated in tanks during its storage. The production process covers the 1st quarter of 2017. The warehouse recorded a receipt from the production of sunflower oil. Its cost was 140,000 rubles. 400 kg of sludge, defined as recyclable waste, are taken into account at 6 rubles per kilogram. Then they were put back into production. As a result, oil was produced with a cost of 175,000 rubles. It includes returnable waste in the amount of 2,400 rubles (6 rubles x 400 kg). Income after the sale of products amounted to 225,000 rubles. It includes VAT - 34,322 rubles.

OSNO postings

In the table we will consider the content of operations:

Content of operations	Debit	Credit	Amount in rubles
The cost of manufacturing the product - sunflower oil	20.1	02; 10; 60; 70; 69	140 000
Posting of waste classified as returnable	10.6	20.1	2 400
Cost minus waste	43	20.1	137 600
Sales income	62	90.1	225 000
VAT on income	90.3	68.2	34 322
Cost write-off	90.2	43	137 600
Result from the sale of the product	90.9	99	53078

Returnable waste should be accounted for by the accounting service at the very moment when they are identified - at the end of the manufacturing process.

Important! Waste classified as returnable can lead to a reduction in the cost of only those material assets, during the development of which they arose.

Reflection in tax accounting

When fixing the movement of returnable waste in tax accounting, you must be guided by the following instructions of the Tax Code of the Russian Federation:

1. When using the accrual method, the cost of waste, defined as returnable, reduces the costs of the organization in the tax period corresponding to the tax period of their secondary entry into production .;
2. At the same time, it should be taken into account that the day when they were actually used (re-entered production or for sale) is not taken into account;
3. It is also necessary to remember that when calculating income tax, when the total costs are reduced by returnable waste, their corresponding documenting using the above registers.

Important! Returnable waste in both types of accounting have the same reflection: their receipt is registered on the day they appeared, and the decrease in the cost of production occurs in the same tax period.

How waste is valued in accounting

Important! Accounting legislation gives the company the right to use any of the ways in which waste is valued, regardless of their future destination (sales or release to production). In this case, it is necessary to prescribe the method by which the price is determined in the accounting policy.

Accounting for reserves, as determined by the methodological guidelines for the inventory, is carried out according to:

1. The price at which they can be used;
2. Selling price.

Important! If the accounting uses a waste price corresponding to the possible or estimated sale price, then a situation may arise when the price changes during the sale. In this case, no adjustment is made for the resulting difference. In this case, the firm has either other income or a loss.

Assessment in tax accounting

The tax department indicates the existence of two ways to assess waste:

1. At the possible price of use in production, which is lower than that of the source material;
2. At the market price when the waste is intended for sale.

Important! In tax accounting, there is a difference with accounting, which lies in the fact that in the first there is a dependence of the assessment of waste on how they will be used in the future. As in accounting, in tax accounting, if the actual sale price is not identical to the posting price, it is not revalued.

Accounting under the simplified taxation system

Income minus expenses

1. When paying a single tax under the “Income minus expenses” scheme, the costs of the enterprise must be reduced by the amount of returnable waste when they are re-launched into production;
2. When recyclable waste is sold, the single tax base increases. However, they are included in expenses.

Income

1. If the payment of tax from the “Income” object is applied, then returnable waste when they are shipped to production are not subject to taxation;
2. If there is a sale, then the single tax base increases.

Important! There is no value added tax on returnable waste sold to another company under the simplified tax system.

Accounting for a single tax on imputed income

Unlike accounting for returnable waste under the main taxation system, an organization that pays a single tax on imputed income, according to the Tax Code of the Russian Federation, cannot sell goods that it itself produces. This rule also applies to returnable waste. Such an enterprise can only sell purchased goods at retail under the UTII system. If an enterprise on UTII will produce products, then in this case it needs to organize separate accounting:

• When combining the "imputation" and the main system - separate accounting for UTII, profit and VAT;
• When combining “imputation” and “simplified” - accounting for UTII and tax according to the simplified tax system.

Accounting for returnable production waste: questions on returnable waste

Question number 1. Is it possible to qualify as returnable waste good spare parts left after the repair of fixed assets?

Answer: No, you can't, just like other values ​​that can be used after repair, reconstruction and modernization of the operating system.

Question number 2. Is it possible to use other methods in accounting, evaluating returnable waste, other than those noted in the guidelines?

Answer: There is a method for estimating reserves under IFRS (in force in Russia since 2011). This is the use of the lower of 1. cost and 2. net sales estimate (estimated selling price minus the costs of completing the manufacturing process or selling). It is subject to application provided that it is indicated in the accounting policy of the company.

Question number 2. Is it possible to apply the estimated selling price for tax accounting?

Answer: Yes, as a rule, the tax authorities do not object to this.

Question number 4. How to calculate the reduced value of materials that requires the use of Answer: Tax code when reusing waste in the production process when calculating profit?

The reduced assessment of waste is determined by the accounting department of the enterprise on the basis of data from economic services, taking into account their variety, the specifics of technical processes, and the usefulness of materials.

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Any production has certain associated problems and consequences, namely industrial waste. For example, a cosmetics factory must dispose of liquid waste after products are made. The massive scale of such disposal is dangerous for the environment and climate. How to solve ecological problems of such kind? Of course, following the algorithm established for such a case, you need to start with actions to eliminate mining from enterprises.

Production developments are the remains of solid, liquid or gaseous substances of natural or anthropogenic origin, the composition can be variable. Some part can be used for other technological processes that are carried out on the basis of low-quality raw materials. The proportion of substances that cannot be recycled goes into the category of irretrievable losses and is taken to special landfills.

Characteristics of industrial waste

Industrial waste is classified according to the state of aggregation, sources of formation, the possibility of further use, dangerous qualities and properties of work.

The substances obtained as a result of production are systematized in accordance with the Federal Classification Catalog of Waste (FKKO), where each type of waste is assigned a specific digital code.

In accordance with the individual FKKO number, the collection of industrial waste from enterprises, their removal, processing or disposal is provided.

State of aggregation

All substances obtained during the production process are divided into three aggregate states: gaseous, liquid and solid industrial waste from enterprises. The physical state of the substance, its initial composition and properties determine the conditions for possible disposal.

Sources of Education

The classification of industrial waste according to the source of generation comes from the industry.

This may include all types of industries:

• Light
• heavy
• Chemical
• Metallurgical

Construction companies are the main air pollutants. If mercury is included in the garbage, the danger increases if the outer shell is damaged.

Suitability for further use or recycling

Based on the factor of further suitability, the waste of enterprises is divided into valuable raw materials, which are launched into a new process, if the technologies for processing industrial raw materials provide for it and are unsuitable for reuse. Strictly speaking, the types of mining are determined with an eye to their composition, operation properties and the specifics that distinguish the plant.

Hazard classes

According to the degree of negative impact on the environment, industrial waste is divided into 5 hazard classes:

The complex composition and properties of medicines, liquid residues of paint and varnish products, as well as cosmetics, are dangerous for environment in the event that they fall into the drains. Compound medical waste allows you to distinguish between possible risks, but in any case, collection should be carried out using special containers on a site with a hard surface and a canopy.

The procedure for the disposal of industrial waste

Special technologies have been developed for the disposal of various types of industrial waste. The implementation of the task begins with the organization of a warehouse or site where collection from enterprises and sorting will be carried out.

Then you need to conclude a contract for the export of scrap. If construction work is involved, then the removal will be large-sized. At this stage, the raw materials are divided into materials to be processed and irretrievable losses. In the first case, the waste is sent to processing plants and undergoes appropriate technological processes depending on the type of raw material.

Thus, intermediate raw materials are obtained, which are then used in the production of various products, biogas, organic fertilizers. Food types of waste can be sold by employees of enterprises. In this case, they will go to feed livestock. Construction Materials can be useful for rebuilding residential premises and private houses. Waste that cannot be useful will be buried in a landfill.

Alas, despite technological progress, many liquid wastes still flow into the river to other bodies of water. If the types of reservoirs are closed, then this is fraught with the gradual disappearance of living creatures, but if there is a current, then there is a danger of spreading along the river. Carefree producers neglect the requirements of ecology, but they can seriously pay for it according to the law.

Export Features

The removal of industrial waste can be carried out only by those companies that have a special license for this type of activity and vehicles that meet safety requirements.

Each organization where waste is accumulated is obliged to ensure their sorting in accordance with the level of danger, to compile a register of the formation of all types of waste, as well as waste passports with individual digital codes, which provides for a special document on the classification of waste from enterprises (FKKO).

Further, the responsibility for performing safe transportation rests with the company that has access to this type of activity. All work is carried out using specialized equipment. For highly toxic substances, sealed containers are used. Wastes from enterprises that are not subject to further use are delivered to specialized landfills, where they are buried.

Disposal Supervision

To prevent environmental pollution by industrial waste from reaching critical levels, the process of collection, export, storage, processing and disposal of waste is legally controlled at the production, public and state levels.

It is the responsibility of the federal executive authorities to control and ensure the timely and high-quality performance by public utilities, self-government bodies, licensed companies of the following tasks:

• Strict implementation of sanitary and environmental standards and requirements in the field of all activities related to the collection, storage, transportation and disposal of industrial waste.
• Organization of activities that help reduce the amount of unusable waste that can be rationally used as a valuable recyclable material.
• Identification of violations of waste reporting, bringing the perpetrators to justice.
• Regular verification of licenses from organizations that carry out the removal, storage and disposal of waste.

The problem of ecology concerns not only state power, That's why legal entities, which carry out activities for the disposal of industrial waste, are obliged to carry out control and ensure compliance with sanitary and environmental standards.

Public associations and citizens also have the right to monitor compliance with the regulations at the legislative level. Only comprehensive work will minimize the problems of waste processing and comply with the maximum amount of accumulation of toxic industrial waste, without causing serious damage to the environment.

Production waste (technogenic waste) is the remains of raw materials, materials and semi-finished products generated during the production process, which have partially or completely lost their qualities and do not meet the standards. These residues, after pre-treatment, and sometimes without it, can be used in production or consumption, in particular for the production of by-products.

By-products are formed during the physical and chemical processing of raw materials along with the main production products, but are not the goal of the production process. In most cases, they are marketable, they have GOSTs, TUs, their production is planned by the enterprise.

Industrial waste is the result of imperfect technological processes, mostly unsatisfactory organized production, as well as an imperfect economic mechanism. These include: waste generated during the mechanical and physico-chemical processing of raw materials and materials; waste generated during the extraction and enrichment of minerals; substances captured during the treatment of process waste gases and wastewater.

Consumption waste (anthropogenic waste) - various used products and substances, the recovery of which is not economically feasible. For example, worn-out or obsolete machines, industrial products (consumer waste), as well as worn-out or obsolete household and personal consumption products (household waste).

The totality of production waste (technogenic waste) and consumption (anthropogenic waste) that can be used as raw materials for the production of useful products is called secondary material resources (BMP).

Based on the possibilities of using BMP, they can be divided into real and potential resources. The real ones should include BMP, for the use of which effective methods and capacities for processing, as well as a sales market; to potential - all types of BMP, not included in the group of real ones. Potential BMPs also include by-products that are currently underutilized and represent a reserve material resources for industry.

Resources of secondary raw materials - a quantitative expression of the volumes of specific types of secondary raw materials. These volumes do not include those production wastes that are used without modification to the sources of their formation and are included in the intra-production balance of raw materials.

Procurement of secondary raw materials - the collection, purchase, preliminary processing and concentration of secondary raw materials by specialized procurement organizations or, on their behalf, by other organizations or citizens.

Processing of secondary raw materials - a set of technological operations for the preparation of secondary raw materials for their subsequent use.

Sorting of secondary raw materials - separation of secondary raw materials according to certain characteristics into classes, groups, types.

Waste processing - the implementation of any technological operations that lead to a change in the physical, chemical or biological nature or composition of waste in order to use it as material and raw materials or for the purpose of neutralization and safe disposal.

Waste neutralization - chemical, physical or biological processing of waste in order to eliminate or reduce their danger to people and the natural environment.

Waste disposal - the implementation of technological operations, including those with a change in state, for the warehousing and storage of waste, taking into account preventive measures to limit their release into the environment.

A large range of waste generated at enterprises in various sectors of the economy makes it difficult to classify, record, collect and recycle.

Due to many reasons, at present, both in our country and abroad, there is no generally accepted scientific classification of industrial solid waste, covering all their diversity. The work on compiling waste inventories for enterprises, sub-sectors, industries and ministries, which began in our country in the mid-80s, remained unfinished. The existing classifications of solid waste are very diverse and one-sided.

Various approaches to the classification of waste are based on the following classification criteria: place of waste generation (industry); stage of the production cycle; type of waste; degree of damage to the environment and human health; direction of use; efficiency of use; the size of the stock and volumes of education; degree of knowledge and development of recycling technologies.

So, solid waste is classified by industry (waste of chemical, metallurgical, electrical and other industries) and by type of production (waste of sulfuric acid production, car assembly production, bearing production, etc.).

All solid industrial waste can be divided into two types: non-toxic and toxic. Most of the solid waste is non-toxic. Sludge from electroplating shops and pickling baths can serve as examples of toxic waste.

Waste can also be classified into metallic and non-metallic, as well as combined.

Non-metallic wastes are divided into chemically inert (rock heaps, ash, etc.) and reactive (rubber, plastics, etc.). Combined waste includes all kinds of industrial and construction waste.

Waste can be divided into two groups - main and secondary.

The main wastes are solid materials used directly for the manufacture of marketable products. These are metal, metal-containing (scale, sludge, slag, etc.) and non-metal (wood, plastic, rubber, textiles, glass, etc.) waste.

By-products include waste of technological materials and substances used or generated during technological processes. By-products can be solid (ash, abrasives, refractories), liquid (cutting fluids, mineral oils and other petroleum products, electroplating waste) and gaseous (off-gases).

According to the domestic standard GOST 12.1.007-76 "Harmful substances. Classification and general safety requirements", all industrial wastes are divided into four hazard classes: the first - extremely hazardous, the second - highly hazardous, the third - moderately hazardous, the fourth - low hazardous.

The presence of mercury, potassium chromate, antimony trichloride, arsenic oxide and other highly toxic substances in the waste requires their assignment to the first hazard class.

The presence of copper chloride, nickel chloride, trioxide antimony, lead nitrate, etc. in the waste classifies them as the second hazard class.

The presence of copper sulphate, lead oxide, copper oxalate, carbon tetrachloride in the waste classifies them as a third hazard class.

Belonging to one or another hazard class is determined by calculation according to the methodology previously approved by the USSR Ministry of Health.

By physical condition wastes are divided into solid, liquid and gaseous. According to the source of occurrence, waste is divided into household, industrial and agricultural. By composition, waste can be divided into organic and inorganic. A special group is energy waste: k "plo, noise, radiation, electromagnetic, ultraviolet radiation, etc.

An interesting systematic classification of industrial (and moves) was proposed by the Research Institute of the General Plan of Moscow, according to which all types of waste are divided into 13 groups:

1. Galvanic and other sludge containing reagent waste and chemical reagents, chromium, nickel, cobalt, zinc, lead, acidic and alkaline chemical production wastes, inorganic substances.

2. Sewer, water and oil-containing industrial wastewater sludge generated at the treatment facilities of industrial zones.

3. Oil waste, flammable liquids (flammable liquids), cutting fluids (coolants), bottom residues, paint and varnish industry waste.

4. Waste plastics, polymers, synthetic fibers, non-woven synthetic materials and compositions based on them.

5. Waste of rubber products, tires, etc.

6. Wood waste.

7. Waste paper.

8. Waste of ferrous and non-ferrous metals and alloy steels.

9. Slag, ash, dust (except metal).

10. Food waste(waste food, meat and dairy and other industries).

11. Waste light industry.

12. Glass waste.

13. Construction industry waste.

2.1. Classification of industrial waste by type

The classification allows you to determine the ways of further movement of waste (disposal at the place of generation, transfer to other enterprises, removal to a landfill, discharge into the sewer, incineration, etc.). On the basis of this classification, a general scheme has been developed for the centralized collection, removal and processing of industrial waste for use as secondary raw materials and to prevent them. negative impact on the environment.

Secondary material resources are conveniently classified according to the source of education and direction of use.

Other principles of waste classification are also possible. For example, when developing and designing technological schemes for the disposal of industrial waste, it is convenient to use a classification based on the technology of their processing.

2.2. Volumes of waste generation in industry

The sequence of formation and possible ways of waste disposal in

The formation of production waste occurs at all stages of the movement of raw materials: from the moment of its extraction, when it is still natural resource until the end of the operation of the product made from it.

IN total volume emissions of pollutants into the atmosphere, according to data for 1997, the energy industry is in the lead - 27.2%. The next places are occupied by non-ferrous and ferrous metallurgy - 22.8 and 15%, respectively, followed by the oil extraction and oil refining industry - 8.4 and 5.2%, respectively. The largest polluters of the hydrosphere are energy, woodworking and chemical industries - 18.07; 18.04 and 18.02%, respectively, metallurgy - 15.23%, mechanical engineering - 8.45%, coal industry - 8.51%.

In 1997, the volume of generated toxic waste amounted to 89.4 million tons, which is almost twice the volume of recycled and neutralized waste. The main industries producing toxic waste are metallurgy, energy, chemistry and petrochemistry. Their total contribution to the total volume of waste is almost 80%. The range of wastes is so large that their complete list is sometimes known only to a narrow circle of specialists of the enterprise.

The machine-building complex is the largest industrial entity, which includes heavy, energy, automotive, tractor, agricultural, chemical, oil, construction, road, municipal engineering and other industries.

Mechanical engineering enterprises are most often located in large cities, and their harmful emissions into the environment have a particularly adverse effect on public health.

Mechanical engineering pollutes the water basin with wastewater from pickling and electroplating shops. A significant amount of pollutants is discharged with wastewater: petroleum products, sulfates, chlorides, cyanides, nitrogen compounds, iron salts, copper, zinc, nickel, chromium, molybdenum, phosphorus, cadmium and other compounds.

The largest volumes of polluted wastewater in 1997 fell on the share of the following giants of the domestic automotive industry, million m3/year: 35.6 - KamAZ; 43.0 - ZIL; 26.8 - VAZ; 21.6 -AMO ZIL.

Machine-building enterprises in 1997 emitted more than 600,000 tons of pollutants into the atmosphere. The catch of pollutants in the machine-building complex (45.8%) is significantly lower than the average for Russian industry (80.2%). ...

The main sources of air pollution at machine-building enterprises are: foundry, machining shops, welding and painting shops.

Emissions from the enterprises of the complex into the atmosphere are characterized by the presence of carbon monoxide, sulfur dioxide, various types of dust and suspended solids, nitrogen oxides, xylene, toluene, acetone, gasoline, butyl acetate, ammonia, ethyl acetate, sulfuric acid, benzene, compounds of manganese, chromium, lead and etc.

A significant share of the complex in the emission of six-valent chromium, one of the most dangerous pollutants, into the atmosphere is 137.9 tons, or 43% of the emissions from the entire industry.

Cities such as Togliatti, Chelyabinsk, Yekaterinburg, etc., where the share of enterprises of the complex is decisive, are included in the list of Russian cities with the highest level of air pollution.

One of the most large-tonnage waste of machine-building enterprises is scrap metal (75% of the total amount of waste generated). This is a ready-made secondary raw material, the processing of which is established either at the same plants, if they have their own foundry, or at metallurgical or neighboring machine-building enterprises. In addition to scrap metal, these industries generate waste paper, wood, mineral oils, rubber, plastics, and sludge.

Including more than 700 industrial enterprises with quite developed and diverse production technologies, mechanical engineering has a significant impact on the state of the natural environment.

Significant production volumes and a dominant position in social life cities put the enterprises of the machine-building complex in the category of priorities in terms of a comprehensive solution of environmental problems.

The chemical industry, due to the wide variety of technological processes, is one of the most difficult to deal with the generated waste. Sources of harmful emissions are enterprises that produce acids - tires and rubber products, phosphorus, plastics, dyes, detergents, mineral fertilizers, and

Chapter 2. Waste - a source of secondary material resources, oil cracking is also carried out. The enterprises of the industry annually emit more than 456 thousand tons of pollutants into the atmosphere alone. More than 1.3 billion m3 of polluted wastewater containing oil products, nitrates, chlorides, sulfates, phosphorus, cyanides, cadmium, cobalt, manganese, copper, nickel, mercury, lead, chromium, zinc, etc. is discharged into natural water bodies. The annual formation of solid waste is about 70 thousand tons, of which no more than 30% is used.

The main solid wastes in the chemical industry are ash, sludge, paper, metal, and polymeric materials. Wastes from this industry often pose a hazard during their processing, as they are not always physically and chemically stable, and many of them are toxic. Their processing requires special technologies. A large amount of phosphogypsum, lime, gypsum and other solid waste is taken to landfills. IN last years there is a slight decrease in the volume of harmful emissions, adequate to the decline in production.

The food industry pollutes water bodies with organic substances, sulfates, phosphates, nitrates, alkalis and acids.

About 60% of waste from enterprises Food Industry are paper, wood, metals, glass and food waste itself. The main sources of formation of harmful substances emitted into the atmosphere in the industry are: hullers, neutralizers, separators, flour silos, technological ovens, filling machines, tobacco cutters, lines for the production of perfumes, meat processing chavods, plants for instant coffee and chicory, enterprises for the production of meat and bone meal and glues on an organic basis.

Food industry enterprises emit more than 224 thousand tons of harmful substances into the atmosphere, and the discharge of polluted wastewater in the industry is about 116 million m3.

The composition of waste varies depending on the type of product, food processing technology. The volumes of waste generated are not constant and depend on the seasonal volumes of food processing. The organic nature of rotting foodstuffs poses a risk of reproduction of insects and pathogenic microbes, and therefore requires special measures to protect against them.

Light industry enterprises discharge more than 138 million m3 of polluted wastewater into open water bodies, which contain suspended solids, sulfates, chlorides, phosphorus and nitrogen compounds, nitrates, surfactants, iron, copper, zinc, nickel, chromium, lead, fluorine and other substances.

Light industry enterprises emit more than 56,000 tons of harmful substances into the atmosphere.

The main sources of air pollution in the industry are electrolysis baths, places for loading, loading and transferring raw materials, crushing and milling equipment, mixers, drying drums, scutching units, grinding machines, spinning and carding machines, equipment for dyeing products, drums for special processing of fur fur blanks and products.

Emissions from light industry enterprises contain sulfur dioxide, carbon monoxide, solids, nitrogen oxides, gasoline, ethyl acetate, butyl acetate, ammonia, acetone, benzene, toluene, hydrogen sulfide, vanadium oxide (V) and other substances.

The woodworking and pulp and paper industries are among the most water-intensive sectors of the economy. The discharge of polluted wastewater by this industry in 1997 amounted to more than 1.3 billion m3 per year. The largest polluters of surface water bodies were the Kotlas Pulp and Paper Mill (203.3 million m3), the Bratsk CPP (151.5 million m3), the Arkhangelsk Pulp and Paper Mill (116 million m3). Contaminated wastewater from industry enterprises is characterized by the presence of such harmful substances as sulfates, chlorides, oil products, phenols, formaldehyde, methanol, furfural, dimethyl sulfide, turpentine.

In 1997, the enterprises of this industry emitted more than 383,000 tons of harmful substances into the atmosphere. The most typical pollutants emitted into the atmosphere by enterprises in this industry are carbon monoxide, sulfur dioxide, nitrogen oxides, toluene, hydrogen sulfide, acetone, xylene, butyl acetate, ethyl acetate, methyl mercaptan, formaldehyde, etc.

The paper industry generates waste paper itself; sludge, dust, metals and other substances.

WASTE PRODUCTION

PRODUCTION WASTE Remains of materials, raw materials, semi-finished products formed in the process of manufacturing products and have lost their useful or physical properties(products formed as a result of physical and chemical processing of raw materials, extraction and enrichment of minerals, the production of which is not the purpose of this production process, substances captured during the purification of exhaust gases and wastewater).

Ecological encyclopedic dictionary. - Chisinau: Main edition of the Moldavian Soviet Encyclopedia. I.I. Grandpa. 1989

WASTE PRODUCTION
residues of raw materials, materials, semi-finished products formed during the production of products or the performance of work and which have lost their original consumer properties in whole or in part; associated substances newly formed in the production process that are not used. Production waste includes enclosing and overburden rocks formed during the extraction of minerals, by-products and by-products, waste Agriculture(Temporary guidelines on conducting an inventory of waste disposal and storage sites in Russian Federation. Letter of the Ministry of Natural Resources of Russia dated 11.07.95 N 01 -11 / 29-2002.)

Edwart. Terms and definitions for environmental protection, nature management and environmental safety. Dictionary, 2010

Waste production

residues of raw materials, materials, semi-finished products formed during the production of products or the performance of work and which have lost their original consumer properties in whole or in part; associated substances newly formed in the production process that are not used. Production waste includes enclosing and overburden rocks formed during mining, by-products and by-products, agricultural waste (Temporary guidelines for conducting an inventory of waste disposal and storage sites in the Russian Federation. Letter of the Ministry of Natural Resources of Russia dated 11.07.95 N 01 -11 /29-2002).

Edwart. Glossary of environmental terms and definitions, 2010

• CONSUMER WASTE
• PRODUCTION AND CONSUMPTION WASTE

See what "PRODUCTION WASTE" is in other dictionaries:

Waste production- - the remains of raw materials, materials, substances, products, objects formed in the process of production of products, performance of works (services) and that have completely or partially lost their original consumer ... ... Encyclopedia of terms, definitions and explanations of building materials

waste production- Remains of raw materials, materials, semi-finished products formed during the production of products or the performance of work and which have lost their original consumer properties in whole or in part. [GOST R 17.0.0.06 2000] [Federal Law of June 24, 1998 No. 89 FZ ... Technical Translator's Handbook

Remains of raw materials, materials, semi-finished products formed during the production of products or the performance of work and which have lost their original consumer properties in whole or in part; associated substances newly formed in the production process, not ... ... Glossary of business terms

Remains of raw materials and materials formed in the production process due to its technological features, technology imperfections, inevitable technological losses. Most of the production waste can be recycled. Raizberg B.A.,… … Economic dictionary

Waste production- (industrial waste) - part of the output (products, understood in a broad sense), in this moment finding no time useful application. Time is not mentioned here by chance: what is recognized as waste today, tomorrow through the use of effective ... ... Economic and Mathematical Dictionary

waste production- 3.11 production waste: Residues of raw materials, materials, substances, products, objects, formed in the process of production of products, performance of works (services) and which have completely or partially lost their original consumer properties. Note K… … Dictionary-reference book of terms of normative and technical documentation

WASTE PRODUCTION Big accounting dictionary

WASTE PRODUCTION- residues of raw materials and basic materials obtained in the course of production, as well as when using fuel, oil products and other materials. Production wastes are formed according to the technological conditions of production, as well as due to ... ... Big Economic Dictionary

Waste production- diverse in composition and physical chemical properties residues formed in the production of metal products: ore fines, ballast part of mineral raw materials separated during enrichment, ash and slag formed during ... ... encyclopedic Dictionary in metallurgy

Waste production- - part of the material resources lost in the production process. Production waste and by-products ( healthy foods complex processing raw materials, the receipt of which is not the purpose of this enterprise) can serve as secondary raw materials. ... ... Commercial power industry. Dictionary-reference

Books

• solid waste. Disposal technologies, control methods, monitoring. Textbook, M. D. Kharlamova, A. I. Kurbatova. Outlined general principles planning and organization of work on the management of solid production and consumption wastes, environmental, economic and technological aspects of their storage and principles ...
• Solid Waste: Disposal Technologies, Control Methods, Monitoring 2nd ed., rev. and additional Textbook for academic baccalaureate, Anna Igorevna Kurbatova. Given tutorial will help future environmentalists-users of nature navigate in matters of planning and organizing work in the field of waste management and ...

Waste- these are products formed as by-products, useless or undesirable as a result of human production and non-production activities and subject to disposal, processing or disposal.

The totality of wastes that have common features corresponding to the waste classification system defines the concept - type of waste.

Production and consumption waste- two large groups into which it is fundamentally possible to divide all the generated waste, since the production activity of a person is ultimately connected with the satisfaction of his needs.

TO production waste should include products that are not produced purposefully, but are formed as by-products when creating the final product.

TO consumption waste goods and products that have served their time, as well as products that are unnecessary to a person or their residues formed in the urban economy system, should be included. The most common consumer waste:

MSW (residential and non-residential sector);

KGM (large-sized materials) - used household appliances and furniture (refrigerators, washing machines, gas stoves, sofas);

Auto scrap;

Bulky rubber waste (mainly tires);

Used batteries;

Waste mercury lamps (including energy-saving ones);

Electronic scrap (radio and television equipment, which usually end up in MSW).

The problem of waste in the Russian Federation and the developed countries of the world

Every year, on average, up to 15 tons of various solid wastes are accumulated for each inhabitant of the Russian Federation. This growth rate of solid waste accumulation is explained by the low degree of their utilization. For example, the degree of utilization of inert waste, which includes overburden, ash, certain types construction waste is approximately 25-30%. The level of disposal of hazardous waste is even lower and is less than 20-25%.

In Europe (without Russia), waste production by all sectors of the economy is 10-11 tons per capita per year. Industrial and agricultural waste is about 70%, of which about 40% is industrial and about 30% is agricultural. At the same time, about 25% of the waste is construction waste. The share of household waste in European countries reaches 6% of their total amount, which is twice as much as in Russia (~3%). The average level of hazardous waste generation relative to the total mass of waste in European countries is approximately 7.5% (between 5 and 10%).

Of all the variety of hazardous waste, radioactive waste should be distinguished. As of the end of 1993, in which the registration of storage and disposal sites for radioactive waste was completed, the total value of their radioactivity is approximately 5.3 billion Ci (Curie) (1 Ci = 3.7 × 10 10 Bq (Becquerel)). In Russia, there is approximately 4 Ci per capita, not counting the decay products from the release that arose as a result of the Chernobyl disaster, the accumulated stocks of weapons-grade plutonium, and 8 thousand tons of spent nuclear fuel stored at nuclear power plants.

Let us consider in more detail the situation that has developed in the world with the accumulation and handling of production and consumption waste. Among such wastes, a special place is occupied by municipal solid waste (MSW). The low culture of collection contributes to the fact that batteries, paints, fluorescent lamps and much more get into them. According to various estimates, 1 ton of household waste contains up to 50 nanograms of dioxins.

Small and medium-sized enterprises, not having sufficient funds, and often the desire to organize work on the disposal, processing and destruction of waste, use the possibilities of urban landfills to place production waste. Unfortunately, in most regions and cities of the Russian Federation, industrial waste is dumped to unauthorized dumps, and the bulk of this waste is hazardous waste(up to 80%).

Insufficient attention in the Russian Federation is paid to agricultural waste. Until now, tens of thousands of tons of pesticides that are banned for use or have become unusable have not been decontaminated.

Effluents from large livestock complexes are of increased danger to the environment, which annually emit about 150 million tons of liquefied manure and manure, of which about 70% is used as fertilizer, and more than 40 million tons of this waste, falling along with runoff into surface and groundwater, pollute them, making them unsuitable for drinking water supply without the use of water neutralization and purification technologies.

The structure of the waste management system in the countries of Western Europe, the USA, Japan and others is similar to the structure adopted in the Russian Federation. However, the implementation of technological processes and cycles included in the overall waste management process is different. Thus, in the countries of Western Europe, about 60% of industrial and about 95% of agricultural waste are recycled, in Japan - about 45% of industrial waste.

An analysis of municipal solid waste management in these countries shows that in the UK 90% of MSW is disposed of to landfills (landfills), in Switzerland - 20%, in Japan and Denmark - 30%, in France and Belgium -35%. The rest of MSW is mostly incinerated. Only a small part of MSW is composted.

In Russia, these figures are much lower due to:

insufficient efficiency in using the capabilities of the waste management system;

low level of technological equipment;

disunity of services and organizations responsible for processes related to waste management;

weak regulatory framework;

lack of a unified regional and state information system, etc.

One of the most important conditions for the successful operation of the waste management system is sustainable financing of the system.