Melnychuk M. Accounting and control of social capital in trade companies

The object is the process of accounting and control of transactions with components of social capital; the goal is substantiation of theoretical, methodical and organizational provisions and development of practical recommendations on accounting and control of social capital of trading companies; the methods are general scientific and specific; the results are substantiated theoretical, methodological and organizational provisions and developed practical recommendations aiming to improve accounting and control of social capital of a trading company; the novelty is the order of identification of elements of accounting policy on social capital by methodological, organizational and technical components which was improved; the methodological principles of synthetic and analytical accounting of transactions with elements of social capital on the basis of the provisions of local accounting principles and IFRS were improved, using the facet system of analytical accounting for different analytical sections to the identified accounting nomenclature and generalizing account-screen "social expenses”; methodological provisions of the concept of forming a model of management accounting of trading companies were improved; organizational and methodological support of internal control of operations with social capital components were improved; methodological approach to determining the influence of social capital elements on the stability of the socio-economic system of trading companies were improved; theoretical substantiation of the conceptual and terminological apparatus for understanding the social capital of a company in the accounting system was developed by clarifying the concept of "social capital" for accounting purposes; theoretical and organizational provisions of the concept of social accounting in trade companies were developed, the order of its organization and methodical approach to the preparation of non-financial statements of trade enterprises were suggested.