SOCIAL COSTS AS AN INDICATOR OF STABLE DEVELOPMENT OF BUSINESS ENTITIES

Анотація

The scientific article identifies the important role and importance of social processes and needs for the effective conduct of economic activity by economic entities. The main theories and approaches to assess the effectiveness of social spending are studied. The relevance and advantages of using integrated reporting in solving problems of information support of enterprise management on the systematization and generalization of social costs and benefits are substantiated. The authors of the article study the basic theories and approaches to the formation, development and management of social processes of the enterprise. It is also determined that business entities within their activities should bear significant responsibility for the social protection of their own staff. In addition, we believe that the problems of formation, accounting and effective management of social spending need more substantial research today due to the situation due to the spread of COVID-19, which in turn involves the implementation of additional costs of economic entities, aimed at organizing of staff work. The main issuer of the study is to determine the need and justification of the relationship of social protection of workers with the amount of social costs incurred by economic entities. Within the limits of the given problem the essence of categories of social protection and social expenses is analyzed. The authors proved that the problem of formation of social costs is closely related to such an important factor in the effective functioning of the enterprise as the social protection of its staff. It is noted that this factor is a necessary condition for a functionally developed state, because each business entity has a significant responsibility for the organization and implementation of state and own social programs. In accordance with the international experience of implementing a quality management system by economic entities, the feasibility of developing and using regulatory quality standards is analyzed, in particular, the procedure governing the organization of social protection of enterprise personnel is considered in detail. As a result of the analysis of existing approaches to the formation of the information field on social activities, as well as social costs of economic entities, it was concluded that the importance of integrated reporting, which in addition to providing information on the financial condition of the enterprise, will summarize decisions and identifying strategic aspects of development.

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