Расходы на социально ответственную деятельность предприятия: сущность и классификация

Abstract

The article discusses the nature and classification of expenditure on socially
 responsible activities, the relevance of the study which is due to the lack of special
 scientific literature clearly defined category of "social costs" and "costs of socially
 responsible activities," which, in turn, leads to a lack of unity in the classification
 of these expenses. The article also focused that socially responsible activities
 costs are accompanied by direct future economic benefits, such as training, skills
 upgrading and retraining of workers increases the future economic benefits
 (economic effect), and the provision of charitable aid — an increase in social
 importance in society (social effect). Within the framework of the present study,
 based on analysis of the views of scholars, practitioners of socially responsible
 activities proved that the concept of "costs of socially responsible activities"
 is much broader than the concept of "social costs" or "cost of providing social
 benefits to employees". Based on this thesis, the article clarified and supplemented
 by classification signs spending on socially responsible activities of enterprises.