THE SYSTEM OF PROVIDING THE SOCIAL ACCOUNTING OF ENTERPRISES

Abstract

In modern conditions the socially responsible activity of enterprises is becoming more and more important, the need to keep it is constantly increasing, especially in the presence of the economic crisis caused by the pandemic and the war of russia against Ukraine. The socially responsible activity of the enterprise will be effective only if there are specific mechanisms and tools for its implementation, as well as if the indicators of social responsibility are reflected in the accounting system. The article discusses the issue of providing social accounting as a way to increase the level of socially responsible activities of enterprises, substantiates the need to create a functional system of providing social accounting, discloses its elements, tasks and stages. According to the results of the conducted research, it was established that enterprises as entities that carry out their activities in the natural and social environment are characterized by an awareness of responsibility, therefore, they take on the responsibility to the state, society, employees in solving social problems, achieving set goals and results from conducting social measures. Indicators of socially responsible activity must be reflected in the accounting system so it is advisable to conduct a specific type of it named socially oriented. The introduction and development of such type of accounting has a number of obstacles connected with an insufficiently developed regulatory and legal framework, a low level of the culture of social responsibility at the enterprise, an insufficient level of theoretical research of the implementation of social accounting, risks of a decrease in the level of profitability of the enterprise connected with the growth of costs for social activity, insufficient management awareness of the strategic advantages of conducting socially responsible activities and social accounting, as well as the absence of specialists in social accounting caused by a lack or saving of resources for training, improvement of professional skill. To overcome the above-mentioned obstacles to the implementation and development of social accounting at the enterprise, it is necessary to create a functional system of its provision, which uses appropriate methodological techniques; includes a number of subsystems: legal, management, personnel, technical, informative, communicative; carries out tasks aimed at developing measures for the development of social accounting, maintaining continuous accounting of social processes, forming appropriate information about the social responsibility of the enterprise, ensuring its access to interested persons in order to evaluate the effectiveness of implemented social projects that will allow the enterprise not only to increase the significance and efficiency of social accounting, it will also open the directions for the development of socially responsible activities in the long term.