Cheban Yuliia, PhD (Economics), Department of Accounting and Taxation, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

ORCID ID:  0000-0002-8231-2918
e-mail: bomnau@ukr.net

Veretyk Viktoria, applicant for higher education of the Accounting and Finance Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

Yanovska Anna, applicant for higher education of the Accounting and Finance Department, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

Social Risks of the Agricultural Enterprise: Theoretical Aspects

Abstract. Introduction. The article defines and constitutes the notions of social risk. Under social risk, as a rule, we understand the manifestation of unfavorable consequences for the process of normal reproduction of the workforce in case of certain incidental events occurrence. Social risks form the interaction of four changes (demographic situation, labor market, level of well-being, social relationships) or types (economic, physiological, industrial, demographic). The main features of social risks are outlined – universality, inevitability, responsibility, scale. The following features are supplemented by the features proposed by the authors, namely, territoriality, gender and form.

Results. The definition and content of the main component of socio-economic relations and social policy, namely the concept of “social protection of the population”, is given. Under social protection, as a rule, they understand the state’s policy of providing socio-economic rights and guarantees to a person, regardless of place residence, nationality, gender, age, etc. The influence of social risks on social protection of people is defined. Social protection of the population as a special social institute is researched. The list of organizational and legal forms in which social protection of the population is carried out, and the main directions of organizational and legal forms of the social protection system, which are developed in world practice. The most widespread kinds of social services and the main categories of the population to which they are provided are outlined.

Conclusions. The composition of the main social risks is mentioned: disability (temporary or permanent); unemployment; loss of breadwinner; Reducing incomes due to the birth of children; lack of income at the subsistence level for other reasons. The role of socially responsible enterprises in the system of social protection is emphasized. It has been determined that social risk management costs should not be considered as additional costs for social needs, but as an investment in the main factor of production, human capital.

Keywords: social risk, social protection, social service, system, technology, state, human capital.

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