Autori: Iacob Constanta

Editorial: University of Miskolc, Hungary, microCAD , International Scientific Conference, 1, p.191-197, 2007.

Rezumat:

1. Introduction
The knowledge of the ecological problems of the environment protection, especially generated by the increase of the pollution degree and by the increase of the antropic pressure by the supra-exploitation of the resources, especially of the non –adjustable ones, has leaded to the elaboration of some ecological, philosophical and economic concepts of protection of the nature and of „saving of the planet from the man’s domination and exploitation”, all these can be gathered around the concept of durability-sustainability.
The durable development represents the capacity of a national economy of realizing equilibrium in the social, economic, technical and environmental conditions, in the development process. It represents an alternative in the conditions of cooperation at the global, regional and local level, and the assurance of the durable development constitutes a responsibility of each individual.
Each generation assures its needs by the use of the resources in order to produce consumption goods and services. The obligation of each of them is to satisfy the present needs without compromising the possibility of the future generations of satisfying the own needs, this being the largest and the most used definition of the durable development given within the framework of the Brundtland Commission (1987).
Between the important objectives of the contemporary society also register the ones that concern the maximization of the development in the same time with the assurance of the basic needs and the maintenance of the environmental quality. In order to realize them, we must reconsider the report between the economical system and the environment, in the sense of the acceptance of the idea according to which the economical system is inserted in the global ecosystem and it cannot develop itself outside the laws that govern any ecosystem, respectively the ones concerning the circulation of the material and the unidirectional flux of the energy.
2. The Contradiction Resources – Needs and the Calculation of the Efficiency Economical
The connections between the man, the nature and the society are multiple and they manifest as far as the society evolves. We should remark the fact that between the natural resources, the social order and the man’s civilization there are cyclical connections with an entropic and reciprocity character, for this reason the society is obliged to observe the ending of the cycle in the conditions of social and ecological equilibrium.
The natural resources, far from being inexhaustible or integrally regenerating, which prove to have a limited character in the space, and the regeneration processes – partial or –more lent compared to the exploitation and the consumption ones, the ignorance of the auto control in the consumption, of the limitation for the rationalization of the desires and of the needs depending on the objective conditions, have leaded to a contradictory accentuation between the man (society) an the nature. As a consequence, disturbing effects have been accumulated within the framework of the economical processes, each of them being manifested as a discrepancy and as acute contradictions between the man’s needs and aspirations and their real possibilities of satisfaction.
Subjecting to your attention the principles of a durable development and the preoccupations of the contemporary economic thinking in this direction, we stress the idea according to which the „triangular” optics development – resources – environment enlarge in the perimeter of the economic- technological – social and ecological „square”, which implies the judicious administration of the resources in any economical society.
Without taking into consideration the nature of the propriety manner, starting from the postulate of the interaction man – society, three times determined in the technical, economic and social plan, we observe that any activity that is realized in order to satisfy a social need asks on one side an economic effort, and on the other side, it produces social and ecological effects . This interaction constitutes, in this way, a global system, divided up in many subsystems – created by the men– connected by interconditioning relations that are manifested during the whole cycle which begins and stops in the nature.
The effort supposes a consumption of entropic and non- entropic resources – that finally mean work time– and these social and ecological effects are represented by the useful functions of the man and of the society on the route of the seven stages of the technological subsystem, inclusively of the influence level of the ecological equilibrium by the pollution with material rests, the recycling and the reincorporation in nature.
The problem that appears is that of the optimization of the global system especially aiming at the maximization of the social and ecological effect in the same time with the minimization of the global effort, efficiency that comprises in a logical system all the three aspects of any process realized by the man: the technical and technological aspect, the social, human and ambient aspect, the economical aspect. In this vision, the global economical efficiency has a dynamic character, because it refers to economical aspects and efforts that are identified in the past, in the present ands in the future.
The creation of the models of systemic approach must have as a function –aim the increase of the standard for the man’s material and spiritual life, and as a fundamental restriction, to keep the technological equilibrium. From the point of view of the content sphere, it is necessary to include all the social and economical activities, which means all the organization structures, implied by the circuit nature-production-consumption-nature. In other words, it is necessary to approach the economical efficiency from the macro economical positions – which imposes a reconsideration of the calculation bases for the economical efficiency, -following with priority the efficiency of the resources given by the society and to keep the ecological equilibrium.
The complex vision about the economical calculation of the efficiency, based on all the categories of resources, it does not exclude the efficiency calculation based on consumed resources, but it transfers it into a particular case. This particularity implies however, in the present conditions, the need of improving the content and the functions of the indicators used in the calculation and the prevision of the economical efficiency, especially on the line of thoroughgoing study for the relation between these use indicators, in a greater measure, of the factorial analyzes.
To argue this idea, a study in the field of the lignite extraction has been realized, by using the indicators of direct, indirect and cumulated consumption of resources, taking into consideration the fact that the conversion rated capacity in the steam – generating stations and in the thermo – electric power stations does not exceed 30% and we reached to the conclusion that the energetic efficacy from this field is under 80%. This aspect leaded to the conclusion that the idea according to which the analysis of the economical efficiency must be realized based on some differentiated criteria, taking into consideration the multitude of the factors that influence it, stimulate the capitalization preoccupations for the reserves, fact that implies a new vision of the economical calculation.
The starting point in the reorganization of the economical calculation is constituted by the classification of the resources depending on a series of criteria (the regeneration possibility, the destination, and their nature, the economical circuit) to answer to the question „how should we elaborate the mechanisms used for the analysis and the decision concerning the use of the resources”. To elaborate the models we should take into consideration the functions of the economical calculation: of evaluation and commensuration which assure the comparability in all the fields of the national economy between the effort and the effect; the criterion of realization of the politics for the selection options of the objectives from different fields; instrument for which the anterior policy in the financial filed of the allocation of the resources; instrument of material co interest; instrument in the determination of the contribution of the activity in the economical calculation for the increase of the PIB and implicitly for the economical increase. All these functions of the economical calculation are connected to an instrument, more exactly, the price, seen in a double situation: as a reflection of the value and as an economical lever.
The conception of the economical calculation, stresses the fact that the PIB constitutes a basic indicator in the calculation of the economical effects gotten by report to all the categories of resources.
Because of the complexity of the influence factors and of the interdependences that are manifesting, in the more profound substantiation of the options concerning the allocation and the use with maximal efficiency of the resources available in the economy, the PIB as a generalization indicator – cannot be excluded, but, the complex system of partial indicators and the correlations between the effects and the efforts, specific for different kinds of resources or categories of activities.
In order to elaborate the partial indicators of economical efficiency, we must take into consideration the fact that, in its substance, the efficiency, surprising the consumption of social work implies the value with categories such as: the price, the cost, the benefit, etc. In this context, it seems to be necessary, the treatment of some aspects concerning the value of the natural resources by means of the value of the law, the content of useful substance and the protection of the natural environment, the following aspects being clarified: we must take into account the differential and absolute rent used in the elaboration of the process for the raw materials; we must assure the protection of the natural environment that leads to the need of calculation for the total cost, which supposes the inclusion in the costs of a part for the realization of the prevention methods of the environmental pollution, the use of an adequate policy of prices to keep the ecological equilibrium and the obligatory inclusion in the technical and economical investment documentation for the economical calculation in the above mentioned optics; the social utility must become a factor for the elaboration of the prices, which means in fact the need of the large apply of the marginal expenses for the elaboration of the prices.
3. The Economical Calculation concerning the Limited Resources
The settlement of the order and of the exploitation rhythm for the mineral deposits, by observing the principle of the rational exploitation and the level of the marginal expenses, is a complex and difficult problem as a consequence of the restrictions of contrary sign that appear: on the one side an increasing request, and on the other side, a restricted production of the annual capacity for a mine and limited costs at the level of the marginal cost (because the exploitation of the deposits must be realized in an ascending order of the average total unitary cost of them, according to the principle of attraction in the economical circuit of the deposits in a descending order depending on their efficiency).
The correlation between the deposit, the efficiency of use and the foreseen marginal cost results from the following relations:
(1)
and so ,
Ce x Ri = A x Te (1 – D ) f (A, Te (1 – D)) (2)
A – the production capacity
Ce – the reserve extraction coefficient
Ri – the industrial reserve
Te – the duration of the activity
D – the dilution coefficient
If we note by Qm = the annual production, where:
Q – the quantity of extracted minerals
M – the real content of minerals in percentages compared to the extracted quantity And with Can – the annual consumption coefficient of the reserve, it results :
; Qm = Can x A x Te (1-D) f (Can , A , Te (1-D)) (3)
The inversed report representing the assurance degree of the production with reserves (Cas), which means:

; A x Te(1-D) = Cas x Qm f (Cas , Qm) (4)
By replacing in the relations the restrictions mentioned above we can determine the satisfaction degree of the requests of the national economy with resources from the own production (N(c)) :

N(c) > Qm – the request cannot be satisfied
N(c) = Qm – the request is according to the extracted production
N(c) < Qm - the availabilities result If we take into consideration the function Qm = f (Can , Cmg), where Cmg is the marginal cost, the following is resulting: N(c) N(c) ≤ ≤ Qm(Can) Qm(Cmg) - the request is satisfied N(c) N(c) ≤ >
Qm(Can)
Qm(Cmg)
– the request is restricted by the marginal cost
N(c)
N(c)
>
≤ Qm(Can)
Qm(Cmg)
– the request is restricted by the annual consumption coefficient of the reserve because it does not allow a greater extraction

N(c)
N(c) >
> Qm(Can)
Qm(Cmg)
– the request is restricted both by the annual consumption coefficient of the reserve and also by the marginal cost. In these conditions an increase of the production by the improvement of the technologies and of the exploitation methods is necessary, as well as to discover new reserves, to determine more exploitation variants by observing the restrictions for each deposit.

The evident accentuation tendency of the difficulties of geological nature, while the technologies and the equipments are not adequate for the difficult extraction conditions, determines the incapacity of integrally recuperating the reserves, fact that leads to the reduction of the economical efficiency.
The advantageous conditions in which the exploitation of some deposits usually starts, have determined some production and cost levels based on which the plan indicators have been elaborated, the volume of the investments and the economical efficiency for the further exploitations.
The substantiation of the decisions of attraction in the economical circuit of the natural resources based on the present levels of the indicators of economical efficiency, accepts as a good science the loss of some important reserves and it stresses the relative character of the al concept of economical efficiency.

4. Conclusions
The increase of the recuperation level and especially the problem of modification of the criteria of settlement of the energetic and economical efficiency, in the present context, impose a new vision about the resources. All these aspects must be reflected by means of the price based on which the cost is elaborated.
The cost of the production synthesizes the whole internal activity realized within the framework of the enterprise, by expressing the efficiency of the supplying activity and of the production sections, the qualification level of the work force, the technical and technological conception, the use degree of the production capacity, the level of the work productivity, in a single word, the quality of the internal organization of the enterprise and, by this, the quality of the management is considered as a basic instrument in the administration process. In this sense the calculation of the costs must be considered as a supply source of dates, subordinated to the administration needs and integrated in the enterprise structure.
Subjecting to your attention the role of the costs calculation in the administration process of the activity, as well as some disadvantages of the practice for the economical unities, we draw the conclusion that this calculation should amplify its operational and its analytical character, it should adapt to the new requests of the modern administration by an integrated system, especially within the framework of the unities which turn account from exhaustible resources, that could allow the use of some new analysis indicators for the economical efficiency.
For Romania, the acceptance of the doctrine of durable development is not a voluntary option; it represents the single doctrine which is responsible for the projection of its development on average and long term according to the national interest and to the requests of a productive international collaboration.
The durable development, must be seen as a reconciliation between two important aspirations of the Romanian society, the economical development and the improvement and the conservation of the environment, directions that are potentially compatible, a manner that assures a future of our natural and human capital, but also a condition for the accommodation of Romania to the request of the world where we live.

5. References
Gheorghiu, Al – Evaluarea economică a strategiilor de dezvoltare durabilă, Editura Economică, Bucureşti, 1998
(The economical Evaluation for the Durable Development Strategies)
Gheorghiu, Al – Eficienţa economică globală şi dezvoltarea durabilă, Revista Tribuna Economică nr.18/1996
(The Global Economical Efficiency and the Durable Development)
Iacob, Constanţa – Costul resurselor limitate, teză de doctorat, Bucureşti, 1985
(The Costs of the Limited Resources – doctor degree thesis)

Cuvinte cheie: calcul economic, resurse limitate // economic calculation, limited resource