Stribulevich T. Accounting and analysis of social charges on an enterprise: managerial aspect

In the thesis the question about the formation of accounting - analytical ensuring the direction of social costs of trade enterprises was reviewed. It was essence of the concept of 'social costs of enterprise'. The accounting - analytic database for the management of the social costs of trade enterprises was formed. The present practice of displaying social costs in accounting was analysed critically. The forms of the internal accounts of enterprises were suggested and the elements of financial accountability to compile information about the social costs to satisfaction of needs of different users were improved. The methodology of analysis of social costs was worked out and the system of analytical indicators, which provide an opportunity to describe comprehensively the social costs of the enterprise was suggested. The model of managerial decision making regarding the redeployment of additional social costs, taking into account the level of their importance to the individual needs of employees and the techniques for analyzing effectiveness of social costs was suggested.