Оцінка ефективності соціальної діяльності підприємства

Abstract

Проведено дослідження та запропоновано методичний підхід до проведення оцінки ефективності соціальної діяльності підприємства, який ґрунтується на розрахунку системи показників, що впливають на фінансові результати та кадрову безпеку підприємства. The author notes that evaluation of social activities serves as a systematic evaluation of operations related to the financing of social activities for the purpose of determining the feasibility of their implementation. Thus for such evaluation defined system of those indicators that make a direct impact on the financial results of the enterprise. Here to calculate the following ratios as: the economic efficiency of social expenditures; the percentage reduction in cost of production due to the leading pace of productivity growth in comparison with the growth of social expenditures; payback factor of social expenditures; the profitability of human capital. Along with cost indicators, it is advisable to determine the impact of social activity on personnel security businesses, which can be done using non-financial indicators, among which the author calls: the level of satisfaction with work as a proportion of workers expressed a maximum satisfaction of their work; the climate in the organization as a proportion of workers expressed a maximum satisfaction of socio-psychological climate and culture of labour relations in the organization; the general level of layoffs as the ratio of the amount voluntarily and forcibly evacuated to the total number of employees; the proportion of permanent employees in their total amount; state labor discipline as the ratio of the difference actually spent working time and absense to work without good reason to actually waste of working time; the level of intellectual potential as the ratio of the number of employees with higher education to the total number of workers.