Accounting and analytical representation of costs for socially responsible activities: problems and development prospects

Klym, Nadiia
Plekan, Mariia
Tesak, Alexandra

National Forestry University of Ukraine, 103, Gen. ChuprynkySt., Lviv, 79057
Lviv Polytechnic National University, 12 Bandera street, Lviv, Ukraine, 79013
Lviv Polytechnic National University, 12 Bandera street, Lviv, Ukraine, 79013

Klym, N., Plekan, M. & Tesak, A. (2021) Oblikovo-analitychne vidobrazhennia vytrat na sotsialno vidpovidalnu diialnist: problemy ta perspektyvy rozvytku [Accounting and analytical representation of costs for socially responsible activities: problems and development prospects]. Sotsialno-ekonomichni problemy i derzhava [Socio-Economic Problems and the State] (electronic journal), Vol. 25, no. 2, pp. 98-105. Available at: http://sepd.tntu.edu.ua/images/stories/pdf/2021/21knmppr.pdf

Scientific Journal "Socio-Economic Problems and the State"

2(25)

Nov-2021

Oct-2021

26-Jul-2022

Ternopil Ivan Puluj National Technical University

UA

Ternopil

https://orcid.org/0000-0003-4949-6644
https://orcid.org/0000-0003-2715-1290
https://orcid.org/0000-0005-5467-1254

https://doi.org/10.33108/sepd2022.02.098

657:334.2

М49

socially responsible activity
management mechanisms
strategic management
social resources
cost accounting tools

8

98-105

98

105

The paper proves that in developing a cost management system for socially responsible activities it is necessary to give a key role to the quality of information received, the speed of its formation and transmission, as it is the basis for decision-making. Information in the management system is cyclical and its main source is accounting and information support in the form of accounting documents. It is proved that the implementation of socially responsible activities depends on the costs incurred, which focuses on their sources, so management decisions will be based on the indicators of the social budgeting system. In this regard, the main task of social controlling is to determine the direction of socially responsible activities that will positively affect the strategic development of the enterprise, and the choice of strategy will be based on the principle of "different opportunities for certain needs for a certain amount of resources." The use of a controlling system will facilitate a more efficient allocation of resources, taking into account the specifics of such activities, as well as allow decisions to be made by units that are directly related to these activities. The effectiveness of the process of integrating social responsibility into the system of strategic management increases significantly with the construction of a balanced scorecard, which allows to interpret the chosen strategy into specific recommendations by building a logical chain: "goals - indicators - tasks - initiatives". maps (construction of a tree of strategic goals of social responsibility of the enterprise), accounting maps (definition of key indicators of social responsibility of the enterprise), maps of tasks and actions (substantiation of the process of implementation of actions: "tasks - strategic initiatives").

http://elartu.tntu.edu.ua/handle/lib/38583

2223-3822

Scientific Journal "Socio-Economic Problems and the State"

http://sepd.tntu.edu.ua/images/stories/pdf/2021/21knmppr.pdf
http://irbis-nbuv.gov.ua/cgi-bin/irbis64r_81/cgiirbis_64.exe?
http://www.iso.org/iso/catalogue

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Article

Scientific Journal "Socio-Economic Problems and the State", Vol.25, No.2