Methodological recommendations for digital evaluation of social indicators of enterprises

Issue: № 4, 2021

Doi: https://doi.org/10.37634/efp.2021.4.2

Introduction. One of the most important functions of the state in accordance with the Constitution is a constant increase of the well-being of the population of Ukraine. The main direction of raising the well-being is the implementation of the country's socio-economic policy. Digital rating of legal entities and individuals is one of the directions of informatization of society in European integration. The importance of the rating is determined by the problem of creating a transparent society, the fight against corruption, the creation of equal conditions for individuals and legal entities, control over the loyalty of the population, etc. The purpose of the paper is the thorough study and analogization of the international and domestic experience of social rating of economic activity of enterprises on the territory of Ukraine in order to develop harmonized and unified methodological recommendations for the social rating of business entities in the conditions of European integration of Ukraine. Results. In the conditions of chronic deficit of the state budget and the deficit of the Pension Fund, all types of activity of the enterprise are acquiring special relevance to the improvement of these problems. Of course, for the rating of an enterprise, one of the most important indicators is the indicator of payment of taxes and social contributions to compulsory state funds. The next criterion for assessing the social activities of the enterprise is employment at the enterprise. Special moment you need to note the creation of new jobs. Also important element of evaluation is a salary, or rather its size. The main landmark should serve the average salary in the field of field in the country, but with an amendment to the geographical region. The more deviation from the average salary in one direction or another, the more accrued (calculated) scores to the rating. The auxiliary unit consists of a social package that operates at the enterprise. Conclusions. The proposed methodological recommendations on the social rating of enterprises allow to form the necessary basis for state bodies in the scope of managerial decisions on financing, support, protection, permission to participate in public bids, providing various benefits and brets and it is recommended to use not only by state social bodies, but also by others, by a variety of state authorities. The proposed recommendations will allow to eliminate disadvantages in the distribution of state subsidies, subsidies, subventions and other state-owned assistance, as well as serve as a benchmark in determining the optimal social policy both in the country as well as in regions. Social authorities will also be able to optimize the necessary issuance of targeted assistance not only legal but also on the basis of the existing base and individuals.

Keywords : rating, social rating, criterion, indicator, rating scalе

References:

1. Constitution of Ukraine: Law of Ukraine dated 28.06.1996 № 254к / 96-ВР. Information on the Verkhovna Rada of Ukraine.1996, No. 30, Art. 141. (in Ukrainian).

2. Hrihoriev O.Yu., Petrishin N.Ya., Todoshchuk A.V. Methodological recommendations for digital rating of enterprises. Economics. Finances. Law. 2020. № 12/4. pp. 5–8 (in Ukrainian).

3. Everything you need to know about credit ratings (Standard & Poors Rating Services. McGRAW HILL FINANCIAL, 2014. URL: https://www.standardandpoors.com/ ru_RU/delegate/getPDF?articleId=1498030&type=COMMENTS&subType=RATING%20DEFINITION (in Russian).

4. Kuzmin O.Ye., Melnik O.H., Petryshyn N.Ya., Nodzhak L.S., Skybinskyi O.S. Socio-economic diagnostics in the context of globalization. Lviv: Lviv Polytechnic Publishing House, 2012. 284 p. (in Ukrainian).

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