FORMATION OF ACCOUNTING POLICY ON EXPENDITURE ON FIRE AND TECHNOGENIC SAFETY AS AN ELEMENT OF SOCIAL RESPONSIBILITY OF THE ENTERPRISE

Анотація

In order to prevent emergencies, businesses incur significant costs. However, the state level does not specify what amounts should be spent on man-made and fire safety. It is under these circumstances that the social responsibility of the enterprise becomes the leading mechanism for preventing emergencies. Many researchers have paid attention to the study of social responsibility and the process of accounting policy formation. However, it is the process of forming an accounting policy in the direction of fire and man-made safety costs that needs more in-depth research. The research methodology was based on the application of a set of general scientific methods of cognition: inductive, deductive, systematic analysis, theoretical generalization, formal-logical, analysis and synthesis. The purpose of the article was to study the peculiarities of the formation of the accounting policy of the enterprise in relation to the costs of man-made and fire safety of the enterprise in the direction of increasing the social responsibility of enterprises in the field of emergency prevention. The need for economic entities to realize the need to strengthen their social responsibility in the field of man-made and fire safety has been proven. Effective planning, clear control and prompt regulation of the cost of such activities becomes paramount. It is revealed that as a result of functioning of the system of accounting and analytical support the information necessary for the system of management of expenses for fire and technogenic safety of the enterprise is formed. As a rule, it is reduced to the information produced by synthetic and analytical accounting. This forms the system of social responsibility of the enterprise in the direction of preventing situations that will threaten the economic and environmental security of Ukraine. The problem of social responsibility of enterprises in the direction of man-made and fire safety is an urgent need for a system of strategic management of enterprises in various spheres of economic activity.

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