Economic and Environmental Assessment of Eroded Soils in the Process of Asset Inventory of Agricultural Enterprises

Abstract

Abstract: The purpose of the study is to substantiate an applied toolkit for the economic and environmental assessment of eroded lands in order to improve asset inventory procedures at agricultural enterprises. The research focuses on integrating quantitative degradation indicators into the system of financial metrics of land use. The subject of analysis includes patterns of soil fertility transformation and their direct impact on the valuation of land resources. The methodology is based on a combination of geoinformation analysis, mathematical modeling, and laboratory testing of soil samples. The study covers spatial vegetation indices, dynamics of erosion losses, and specific agrochemical parameters. Analytical models are used to estimate direct economic losses caused by yield reduction and increased costs of land restoration. The assessment of ecosystem functions involves the monetization of changes in carbon balance and water retention capacity of degraded soil horizons. The results confirm a decline in crop productivity by 12–30 % due to intensified erosion processes. An increase in operational costs for agrochemical measures within the range of 15–25 % per unit area has been identified. Spatial monitoring reveals a strong dependence of soil degradation on terrain characteristics and land use structure. A stable correlation has been detected between humus depletion, critical soil compaction, and accumulation of pollutants. The economic interpretation of ecosystem losses justifies the revision of traditional approaches to enterprise capital assessment. The practical implications include the development of a mechanism for incorporating environmental data into financial reporting. The proposed algorithm ensures accurate differentiation of land plots by the degree of degradation for informed management decisions. The scientific novelty lies in the formation of a unified system of indicators for comprehensive land resource analysis. A method for calculating the value of eroded soils is proposed, taking into account lost ecosystem services and productive potential.