Diuk A. Economic assessment of social liability formation in agricultural enterprise

web-mnau

UDC338.43:631.15

 

Diuk A.

 

The urgency of the problem. The development of agricultural entrepreneurship in Ukraine is characterized by a significant for science and practice set of problems that are relevant in the socio-economic environment. Today’s situation with the development of rural areas, the level of welfare of peasants, the attitude of the state to the management and support of the village is the basis for a number of changes in doing business. An important issue that needs a long-term and priority solution is the formation of social responsibility of agricultural enterprises, which in scientific and methodological terms also requires improving the principles of economic evaluation.
The purpose of the article is to determine the specifics of the formation of social responsibility in agricultural entrepreneurship, the production system of enterprises, by economic assessment of the dynamics of socially oriented costs, employment and productivity.
Results of the research. The article assesses the formation of social responsibility in agricultural enterprise. The theoretical vision of the signs of social responsibility of agricultural enterprises in carrying out their production activity is formed. The definition of social responsibility as a criterion of social production efficiency is proposed. The directions and criteria of the methodological foundations of the assessment of social responsibility of enterprises in relation to which aspects of the level of socially directed production costs are determined. The dynamics of socially directed expenditures, the dynamics of employment and the sectoral structure of production in the context of their use as indicators of levels of social responsibility are analyzed. The economic features of the character of social responsibility of agricultural enterprises at the present stage of their development are established.

Keywords: entrepreneurship, social responsibility, management, production system, costs, social efficiency.

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