The dissertation is a complex study of theoretical, methodological and practical aspects of the system of accounting, analysis and control of the expenses of socially-oriented activity of business entities. On the basis of studying the scientific literature, the economic essence of socially-oriented activities is considered, in particular the definition is provided, as a combination of economic, environmental and social components, advantages and disadvantages, principles of implementation, functions are considered, which will give an opportunity to better understand the essence of this concept, development of the conceptual apparatus of accounting and new accounting objects. The results of research have shown that the expenses of socially-oriented activities as an object of accounting are at the stage of formation and development. Despite the lack of understanding of this issue by business entities there is an increase in the number of business entities that implement and report on the realization of socially-oriented activities. The essence of concepts “socially oriented activity”, “expenses of socially-oriented activities”, “accounting and information flow”, “information flow of socially-oriented activities”, “policy of socially-oriented activity” is explored which made it possible to determine the accounting of expenses of socially-oriented activity of business entities as a complex of events arising from the search and effective use of financial resources, which are realized in the form of expenses through the system of financing by the entity taking into account its financial capabilities. The necessity to form a scientifically reasonable classification of expenses of socially oriented activity is revealed for the purpose of accounting and avoidance of differences in accounting issues, which will contribute to the further effective management of the expenses of socially-oriented activity. The movement of information about socially-oriented activities from source to user is shown, interconnection of external and internal traffic information, which is a necessity for effective management of information support of accounting, the quality of accounting information and entity management as a whole. A number of shortcomings were identified in the process of organizing the accounting of the expenses of socially-oriented activities, elimination of which will contribute to correct and timely formation of accounting information about this accounting object. It is suggested to use a number of developed generalized intra-economic documents that contains information on the actual state of implementation of socially-oriented activities, which allows you to display accounting information for any period. As a result of the study, the excessive taxation of business entities is established as one of the factors, which holds back the development of socially-oriented activities, which determined the direction of finding a solution to this problem. Practical recommendations for identifying the most responsible business entities are provided by developing a rating table and a scale for evaluation of the level of implementation of socially-oriented activities by business entities. The possibility and expediency of making data development is considered as proposals in the form of additions to the Tax Code of Ukraine in the part of tax privileges. The results of the study revealed the need to improve the accounting of the expenses of socially-oriented activities as the only interconnected system, understanding that information support, organization and accounting methodology are closely interconnected. The methodical recommendations on the step-by-step implementation of accounting of expenses of socially-oriented activities by economic entities and “Improvement stages of accounting of expenses of socially-oriented activity of business entities” are developed and suggested. It is proposed to consider own vision of the stages of budgeting the expenses of socially-oriented activities, the sample of expanded budget, which will promote effective management of the expenses of the socially oriented activity of the business entity.
