CALCULATION OF SOCIAL ACTIVITY'S EXPENDITURES AT THE AGRICULTURAL ENTERPRISES: THEORETIC ASPECT

The article shows the relations of social expenditures to the social component of any enterprise, including agricultural. The basic directions of social activity of agricultural enterprises are determined. A feature of the social agricultural enterprises policy determines that it influences the development of social infrastructure in rural areas, where the company is located. The fundamental difference between the social expenditures and other expenses of enterprises, such as the absence of legislative regulation of a certain part of social spending has been noted. The aims of social expenditures accounting have been defined. The definition of "social activities of the agricultural enterprise have been formed as a result of research. The main functions of social enterprise activity have been determined. The purpose of the social expenditures is to provide social effect. Classification of social expenditures has been amended by new classification criteria (legal and regulatory basis for regulation of the enterprise activities; object; expression character; degree of governmental regulation; obligatory implementation; socially responsible enterprises activity). The necessity of internal reporting of social expenditures at the agrarian enterprises has been justified; its main objective is to increase the efficiency of the social expenditures control and the possibility of their analysis and planning. Internal reporting of enterprise is not regulated at the legislative level; it provides guidance with the necessary information for decision-making, implementing planning and control. The role of the social activities of agricultural enterprises and the need to integrate and control social costs are the basis for showing such activities and such costs in the financial report to provide information needed to assess the implementation and to ensure first of all the social guarantees of the state, as well as compliance with economic entities legally established norms of social security. Information on the social expenditures of the company can be the basis for a ranking of socially responsible agricultural enterprises for further implementation of the principles of socialization of Ukrainian agricultural production and improving their policy of social responsibility.