Shkulipa L. Accounting and Analysis Transactions of Social Protection Employees of Enterprise: Theoty and Methods

The purpose of the research is the scientific substantiation of theoretical propositions and developing practical recommendations to improve organizational and methodological principles of accounting and operations analysis for the social protection of employees. The object of research is the process of display and analyzing your transactions with social protection of railway undertakings. The subject of the study is a set of theoretical and practical issues of organization and methods of accounting and analysis operations of social protection of railway. In the course of the study following results were obtained that contain elements of scientific innovation: the first time: The order of the formation and structure of social reporting for of railway Ukraine on the basis of international standards GRI, AA 1000 and the possibility of combining elements of the reporting of the corresponding elements in the integrated financial statement that will enhance the competitive attractiveness of the industry and to organize activities on the principles of corporate social responsibility; improved: identifying regulatory determinants influence the formation of the social protection system employed at the macro and micro level, allowing refinement of the concept of "social protection of workers" in the accounting and economic terms as a system of relations between workers and employers, which is able to comprehensively regulate the micro-level social needs, social orientation of accounting, at the macro level - the environmental and demographic, social orientation of the national economy. the financial statements for displaying social security faced by individuals and legal entities in connection with the termination of the company through restructuring (as introduction lines 760 " Restructured debt to budget for taxes " and 770 " Restructured debt of social security and welfare " to Chapter VII « Provision and reserves" Notes to the annual financial statements ) that will improve the control of the mapping of measures aimed at improving the social protection of workers during restructuring ; identify factors internal and external environment and assess their impact on the welfare of railway employees, including their profit margin, given the similar enterprises of foreign countries and other industries in Ukraine; had received further development: separation of totality business transactions accounting process of display the social protection of employees, which allows to improve the classification of these transactions to increase analyticity of accounting information; theoretical and methodological approach to reflect the accounting and financial reporting operations of social protection, which is to improve the range of qualitative characteristics of financial statements in national accounting standards and procedure for establishment of social security during the restructuring of railway transport; identify cause-and-effect relationship between fraud credentials and financial statements and the deterioration of social protection; which confirmed the idea that employers care about achieving positive social impact as a result of activity is a factor in the economic growth of the company; methodological approaches to the evaluation of the main provisions of collective agreements on railways of Ukraine by a questionnaire survey of employees in areas such as wages, material rewards according to the amount of work performed, career development, morale in the team and the feasibility of a structural change that allows analyze the actual allocation of financial resources for social protection of workers; features of the method of strategic analysis of structural change in rail transport from the standpoint of socially responsible business that can detect such social threat as economic instability in the country, worsening social protection and well-being. The results of the research activities implemented in rail transport and others.