Olha Bilska, Doctor of Economics, Professor, Professor of the Department of National Economy, Marketing and International Economic Relations, Classical Private University, Zaporizhzhia

ORCID ID: 0000-0001-7197-9330
e-mail: Lexusol1987@gmail.com

Social Responsibility of the Society Under the Conditions of War and Recovery of Ukraine: a Macroeconomic Analysis

Abstract. Introduction.  The article investigates the place of Ukraine in the world rating of charity as the basis of social responsibility of society. The main method of research is the use of the index method.

Purpose. The purpose of the article is to reveal the peculiarities of social responsibility of society in the conditions of war and restoration of Ukraine.

Results. The authors have identified specific features of fixed assets management in agricultural enterprises. The concept of fixed assets, their classification according to various criteria and theoretical aspects of fixed assets efficiency are substantiated. Using one enterprise as an example, the dynamics and structure of fixed assets were analyzed, the current state and depreciation of fixed assets for each group were evaluated, and the indicators of fixed asset efficiency were calculated. It was found that improving the efficiency of fixed asset management can be crucial for the long-term success of a company. Suggested measures for increasing the efficiency of fixed assets management include continuous and systematic updating of fixed assets, increasing their intensity, ensuring proper and timely technical maintenance and repairs, implementing innovative methods of accounting and control, and using information technologies in the sphere of fixed assets management.

Conclusions. The index methodology is often criticized due to the lack of separation of types of charity. In particular, sociologists talk about important differences between donations by individuals and organizations. The study does not take into account the quantitative characteristics of donations and the relationship between the act of charity and the financial capabilities of a person. In addition, the index does not include the time spent by the respondent for charitable and volunteering. Considering only the answers of the residents of large cities, the index loses exactly when the pro -area is all over the country.

Keywords: social responsibility; charity; volunteering; financial crisis; philanthropy.

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