Patsula O. Accounting and control of social expenses of enterprise

The dissertation is devoted to scientific-theoretical research of economic essence of social expenses of enterprise of different industries of national economy. There are definite conceptual approaches of construction of accounting and control system in modern conditions of management. The notion of social expenses of enterprise has been proposed, the necessity of their division by the source of financing, participation in forming of value added and obliging of realization has been substantiated. The general model of accounting of social expense in general system of its managing according to divided of possibility its defrayal and forming a new approaches to accounting and control according to its participation in forming of value added have been elaborated. The changes and amendments of the present Plan of accounts, accounting registers and some forms of accounting have been proposed. The recommendations to improvement some methodical approaches of control of social expenses, which are based onsubstation of advisability and necessity of theirs realization and determinating of sphere controlling procedures and analyzing of financing priorities of some social needs, considerating of interests of nation, owners and workers in efficient using of funds on social needs have been worked out.