Methodological approaches and practical implementation of environmental costing in a special nature management regime

The article focuses on development of economic instruments and mechanisms for sustainable nature management in the Baikal natural territory (BPT). We have analyzed the features of institutional regulation of environmental protection, as well as regulatory factors of economic activity aimed at reduction of the negative impact on biosphere and population. Organizational and technological expenses that cause an increase in the cost of production and a decrease in the efficiency of regional economy functioning are considered. Based on the proposed methodological approaches to determining extra expenditures, direct production and revenue losses associated with the environmental measures we have given an economic assessment of extra expenditures by economic sectors. The Government of the Republic of Buryatia uses the developments to justify the need for financial assistance.