CONCEPT OF INFORMATION SUPPORT MANAGEMENT OF THE SOCIAL CAPITAL OF ENTERPRISE IN CONDITIONS OF SUSTAINABLE DEVELOPMENT
Abstract
Chumak О.V., Melnuchyk M.О. CONCEPT OF INFORMATION SUPPORT MANAGEMENT OF THE SOCIAL CAPITAL OF ENTERPRISE IN CONDITIONS OF SUSTAINABLE DEVELOPMENT
The purpose of the article is to substantiate the concept of information support for managing the social capital of an enterprise in context of sustainable development.
Methodology of research. The theoretical and methodological basis of study is a systematic approach to knowledge of fundamental provisions of formation of information support for social capital management. To achieve the goal and solve the tasks, a system of general scientific and special methods was used, namely: methods of logical generalization and comparison to form main provisions of organization of management accounting in the enterprise and approaches to building its of social capital management model; methods of analysis, synthesis and generalization – for to study system of balanced indicators and their impact on value of business; abstract method – for formulation of research findings.
Findings. The necessity of the development of accounting systems of enterprises for formation of information support for social capital management through integration, built on the achievement of strategic goals is substantiated. A model of management accounting of social capital was formed, determined by indicators of socially-oriented business environment, based on blocks of a balanced scorecard. The stages of the recommend model and levels according to which its functioning is provided for in accounting system of enterprise are determined. For development of information support for social capital management, the introduction of balanced scorecard (BSC) has been proposed, with which it is possible to compare financial and non-financial indicators of social capital through the plane of achieving an enterprise strategy. Based on this, a fragment of a strategic map and non-financial indicators characterizing the formation of social capital have been proposed
Originality. The scientific novelty consists in substantiating the concept of information support for managing the social capital of an enterprise under conditions of sustainable development, which, unlike existing ones, provides synergy of concept of balanced scorecard with non-financial indicators characterizing the formation of social capital.
Practical value. The proposed model of management accounting and non-financial indicators of economic activity on formation of social capital can be applied as basic for all enterprises. The effect is the ability to calculate the overall economic performance in accordance with strategic goals based on available information support.
Key words: social capital, information support, management accounting, balanced scorecard system.
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References
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