Соціальний облік: методичний підхід та організаційне забезпечення

Abstract

Аналізується потреба в інформації з питань використання трудових ресурсів, реалізації заходів соціальної захищеності працівників. Досліджуються методична та організаційна складові соціального обліку з урахуванням принципів соціальної, економічної та екологічної збалансованості господарської діяльності. Modern management system actualizes the need for monitoring the performance evaluation of social programs, particularly in terms of personalized costs of conservation, restoration and rational use of labor resources. Social responsibility of business – is a concept that encourages business entities to consider the interests of society by taking responsibility for the impact of performance on consumers, stakeholders, employees, communities and the environment. Therefore, the baseline corporate social responsibility (CSR) should be integrated for entities controlled not only by public authorities, but also by the public. The source of information for enterprises is the only integrated systemof economic accounting, including accounting, internal, statistical and tax accounting subsystemof business transactions. The integrated accounting system has indicators in the context of each sub-account, describing the status and use of labor resources. Given the purpose of the social component and the methodological and organizational features of this subsystem we can define social accounting as a reflection of economic activity within the economic and organizational measures, conservation, and workforce development of the enterprise based on ecological and economic providing for their implementation. Established, that reporting forms are not ready to disclose the performance of CSR in the context of the results of their activities. Topical is the issue of forming social reporting. Among the tasks aimed at enhancing corporate social responsibility in Ukraine are: development of a system of quantitative and qualitative indexes of estimation social responsibility, taking into account economic and ecological balance of entrepreneurial activity; implementation of mechanism for lodging social reporting (along with those of existing reporting forms or in the form established by the integrated reporting performance indicators of social guarantees for members of staff). The above mentioned will establish control by the state, owners, labor collective of compliance with the state policy of social support workers, early subjects accumulate funds for such payments.