APPROACHES TO THE CLASSIFICATION OF SOCIAL-ORIENTED ENTERPRISES

Social-oriented enterprise is a new model of entrepreneurship, the main purpose of which is to create a social effect through conducting effective business activities. The article deals with approaches to the classification of social entrepreneurship that are used in the world. All social enterprises can be divided into those that provide social services to the population, and those who employ socially vulnerable groups of the population. Also, enterprises are divided into self-financing, partly self-financing and profitable, depending on the level of profitability of business entities and the size of the social effect created. Special attention is paid to the classification of social enterprises, which is used in the Catalog of social enterprises of Ukraine. According to the features of the model of social-oriented entrepreneurship and existing classifications of social enterprises, the own classification of the proposed model of entrepreneurship is considered. It is divided into: the classification by social orientation and classification by economic orientation. Thus, the first classification is based on the following criteria: participation of the population in the creation of an enterprise, ways of compensating for the investments of the population in the creation of an enterprise, ways of creating a social effect, the proportion of the local population employed, distribution of profits. The classification according to the economic orientation considers socially oriented enterprises in accordance with economic features of economic activity. Using the classification for social orientation, it is proposed to divide enterprises according to their model of social-oriented entrepreneurship. Thus, socially oriented enterprises, which are created only by the local population at the expense of their deposits, which are then compensated for them, are the highest; the social effect is created through the local budget, where all profit of the enterprise is directed; only locals work at the enterprise.