Shvetz L. Accounting and analysis of social expenses enterprises machine-building industry

The object of research paper is a process of social expenses formation at machine-building enterprises of Ukraine. The aim is to work out of theoretical positions and to substantiate the essence, classification of social expenses, to form recommendations on improving accounting and analysis of the social costs at machine-building enterprises. The methods are historical, axiomatic, abstraction, specification, dialectic, logic, analogy, induction, deduction, statistical, analysis, interpretation, formalization, modelling, synthesis, graphics, comparison, and mathematical economics. The results: theoretical generalization and recommendations of accounting and analysis methods of social expenses machine-building enterprises have been developed. The novelty - new solution of scientific problem about the development of corporate social responsibility conception of enterprises machine-building industry, which provides the theoretical basis and practical advice of accounting and analysis methods of the social costs machine-building enterprises. The results of research have been implemented in activity of enterprise, such as DP "Assembly Plant №1" PAT "Car Company " Bogdan Motors"; PAT "Kremenchuh road cars plant"; TOV "SE Bordnetze-Ukraine" and in educational process of the Ternopil National Economy University. The sphere of the use is an activity of enterprises machine-building industry.