Gosudarstvennaya organizaciya vysshego professional'nogo obrazovaniya "Doneckiy nacional'nyy universitet ekonomiki i torgovli imeni Mihaila Tugan-Baranovskogo" (Kafedra buhgalterskogo ucheta, Assistent)
Doneck, Ukraine
The article discusses the nature and classification of expenditure on socially responsible activities, the relevance of the study which is due to the lack of special scientific literature clearly defined category of "social costs" and "costs of socially responsible activities," which, in turn, leads to a lack of unity in the classification of these expenses. The article also focused that socially responsible activities costs are accompanied by direct future economic benefits, such as training, skills upgrading and retraining of workers increases the future economic benefits (economic effect), and the provision of charitable aid — an increase in social importance in society (social effect). Within the framework of the present study, based on analysis of the views of scholars, practitioners of socially responsible activities proved that the concept of "costs of socially responsible activities" is much broader than the concept of "social costs" or "cost of providing social benefits to employees". Based on this thesis, the article clarified and supplemented by classification signs spending on socially responsible activities of enterprises.
corporate social responsibility, socially responsible activities, social costs, costs on social responsible activity, cost of providing social package.
Достижение баланса экономических и социальных целей предприятия является тем исходным принципом, на котором должен базироваться процесс развития социально ориентированной экономики в целом и института социальной ответственности бизнеса в частности. Информация, отражающая результаты достижения целей экономического и социального характера, является основой взаимодействия каждого экономического субъекта и общества.
В современных рыночных условиях система менеджмента нуждается в информации о состоянии и результатах финансирования социальных программ и мероприятий, проводимых в рамках социально ответственной деятельности. При этом первостепенное значение для систематического и гармоничного ведения социально ответственной деятельности, а также информирования общества о ее последствиях и результатах имеют исследования, направленные на изучение прикладных аспектов управления расходами на социально ответственную деятельность.
В свою очередь, отсутствие в отечественном законодательстве четкого, однозначного определения категорий «социальные расходы», «расходы на социально ответственную деятельность», перечня таких расходов (не говоря в целом о направлениях социально ответственной деятельности) обусловливает актуальность исследования теоретических основ таких расходов.
Исследованию проблем идентификации, анализа и прогнозирования социальных расходов посвящено значительное число работ таких ученых, как Н.М. Головай, Ю.В. Крот, С.О. Левицкой, В.С. Лень, О.И. Мокрецовой, Л.В. Нападовской, О.И. Пацулы, Ю.Ю. Чебан, О.В. Юрченко [1–14, 17, 18] и др.
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