Syvak O. Accounting and analytical support for management of charitable assistance expenses as part of the social capital of the company

The thesis is devoted to theoretical grounding of provisions, and developing practical suggestions to improve accounting and analysis transactions of corporate charity giving. The paper substantiates the conceptual apparatus and specified place of social capital in the economic categories and identified economic essence of the concepts of "social capital", "charity", "charity giving". Classification approach has been formed for accounting for charitable giving. The suggestions for improving accounting transactions of charitable assistance in the form of financial and non-financial assets have been made. Recommendations for improving the organization and methods of analysis of charitable giving transactions have been developed. The model of a management decision for providing charitable giving under uncertainty has been suggested. The practical significance of given recommendations is based on the possibility of obtaining reliable data on the effectiveness of charity giving transactions and the formation of detailed, analytical and relevant information in the cost management of charity giving as an element of the social capital of the company.