Retrieved from Volume 24, No. 1, 2020
Pages 27 -36
Abstract
The article proposes improvement of theoretical principles of understanding of the essence of social responsibility of agricultural enterprises on the basis of determination of methodological provisions of evaluation of its representation in the production system. The levels of social responsibility in the functioning of enterprises are determined. The subsystems of formation of social responsibility of agricultural enterprises are characterized. The proposal of components of formation of social responsibility is made - the mechanisms (subsystems) of its implementation are put into practice with the disclosure of methodological aspects of evaluation. The expediency of applying the category of expenditures to determine the economic basis of the formation of social responsibility in agricultural enterprises is methodically proved.
Keywords:
entrepreneurship, social responsibility, production system, methodological aspects, estimation, costs