Retrieved from Volume 24, No. 2, 2020
Pages 47 -53
Diuk, A.
(2020).
Economic assessment of social liability formation in agricultural enterprise.
Ukrainian Black Sea Region Agrarian Science,
24(2),
47-53.
DOI: 10.31521/2313-092X/2020-2(106)-5
Abstract
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 enterprises’ social responsibility 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