Dubinina M., Doctor of Economics, Professor, Professor of the Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-3993-0622
e-mail: dubinina@mnau.edu.ua

Galkin V., Senior Lecturer of the Department of Accounting and Taxation, Mykolaiv National Agrarian University, Mykolaiv, Ukraine

ORCID: 0000-0003-4685-9630
e-mail: halkinvv@mnau.edu.ua

Trum O., applicant for higher education of Accounting and Finance faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID: 0000-0002-8819-8570
e-mail: elenatrum741@ukr.net

Vysochanskaya A., applicant for higher education, National Academy of Statistics, Accounting and Audit, Kyiv, Ukraine

Social Account: Foreign and Domestic Experience

Abstract. Introduction. As a result of active changes at the economic market, there is an objective necessity of perfection of the system of account on enterprises. Consideration of concepts “social account” and “social accounting” is actual. It is known that the question of actuality of social account in foreign countries appeared before, than in Ukraine. For today, in our country only part of enterprises apply a social account and fold the social accounting. If an enterprise plans successful work, then a necessity is a grant of the proper attention to social component activity. It follows to pay attention to inputs of the social programs, that will assist the increase of the labour of workers productivity, and as a result – to the increase of effective indexes of production. A social account is based also on introduction of the ecological programs of production.

The conduct of social account provides more careful verification of work of every structure of enterprise. Information that is presented in an unfinancial report is needed both for leading subdivisions and for external users. A social report increases the investment attractiveness of enterprise.

Purpose. Research and comparison of foreign and domestic experience of introduction of social account on enterprises are  the purpose of the article . The stages of input of social account and basic principles that is followed by enterprises are subject an estimation.

Results. Research of actuality and efficiency of functioning of social account is based on those benefits, that arise up at an enterprise that develops the social constituent of activity. Due to the systematic monitoring of activity of enterprise, research of degree of social responsibility and social orientation, an enterprise has the opportunity to improve the quality performance indicators. A social account is the effective instrument of management of enterprise social responsibility. As a result of stowage of the unfinancial accounting there is accounting possibility about implementation social programs and leading to of job performances to parties concerned. An enterprise that folds a social report automatically promotes the business reputation among partners, is let in on the ground among competitors and is more advantageous object of investments.

Leaning on experience of foreign countries, there is probability of introduction of the system of social account on the enterprises of our country. Investigating those possibilities, that is opened before an enterprise that conducts a social account, we consider a necessity to develop actuality of increase of social responsibility of enterprises.

Conclusions. It costs to mark that analysing foreign experience of functioning of the system of social account and social accounting, it is possible to draw conclusion, that for Ukraine these concepts are new sufficiently. Insignificant part of enterprises of our state folds and gives the social accounting. It is explained by a vagueness on by absence of corresponding standards and requirements. However, the self functioning of social account opens new possibilities before an enterprise.

Keywords: social account; unfinancial accounting; social accounting; social control; account.

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