Zakharov D. Accounting and analytical support of social capital management

The dissertation is devoted to the substantiation of theoretical provisions, as well as the development of practical recommendations for improving the accounting and analytical support of an enterprise's social capital management. In today's economy, the value and potential of business development are largely generated by intangible capital. Intangible capital is characterized by the uniqueness and complexity of reproduction, which affects its ability to generate profits. Intangible assets provide the company with a dominant competitive position, while tangible assets lose their significance. That is why the structure of the company's assets is changing, becoming more virtual, ideas are replacing the physical component, and therefore the usefulness of traditional financial statements is reduced. Social capital is important for sustainable economic development. It is closely linked to the strengthening of all other capital forms. Norms of labor and business ethics, developed in the social interaction process, increase productivity, and reduce costs of economic activity. Strengthening social capital can significantly increase the effectiveness of the socio-economic policy of the state. Strengthening is important in unstable periods. When increasing the level of trust in society and the business environment, the formation of stable social relationships between enterprises becomes a major factor in the development of all state sectors. For the successful operation of the enterprise in the growing importance of the intellectual component of the business increasingly requires intangible resources, not only such as technology and production secrets but also corporate culture, reputation in society, well-established and stable relationships with suppliers. Intangible values are combined in a single social capital concept combines network, client, partner, other types of capital and becomes an essential factor in value-creating.