FEATURES OF FORMING OF ACCOUNTING POLICY IN THE PART OF THE SOCIAL PACKAGE IN THE SYSTEM OF SOCIALLY ORIENTED ACCOUNTING OF THE ENTERPRISE
Journal Title: Сталий розвиток економіки - Year 2017, Vol 36, Issue 3
Abstract
Purpose. Development of scientifically substantiated proposals for the formation of accounting policies in the part of the social package in the system of socially-oriented accounting of the enterprise. Methodology of research. In the course of the research, both general scientific and specific methods of cognition were used: methods of logical analysis, synthesis, induction and deduction (for refining the composition of elements of the accounting policy of the enterprise in the part of the social package); method of systematic study of economic processes (for developing practical recommendations for the formation of accounting policies in the social package); abstract-logical method (for generalizing the theoretical positions, establishing causal relationships and forming conclusions and proposals). Findings. It was established that the accounting policy in the part of the social package is an integral part of the overall system of strategic management of the socially oriented activity of the enterprise. The expediency of formation of the accounting policy in the part of the social package during the organization of socially-oriented accounting was substantiated. It was determined that the object of the accounting policy in the part of the social package is the expenses for employee payments in cash and non-monetary form and sources for the implementation of these payments. Classification features for determining the list and composition of social package payments in the account were established. The proposals for the formation of the accounting policy of the enterprise in the part of the organization of accounting of the social package were substantiated. Originality consists in substantiating the proposals for forming the accounting policy of the enterprise in the part of organization of accounting of the social package, in particular methodological and organizational and managerial elements of accounting policy formation. Practical value. The main provisions of the study in the form of practical recommendations can be used by business entities to improve approaches to the formation of accounting policies in terms of the organization of accounting for employee benefits as part of the social package in order to increase the effectiveness of socially responsible activities.
Authors and Affiliations
Olha Panchenko, Anastasiia Odenets
Keywords
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