METHODICAL INSTRUMENTATION OF EVALUATION THE RESULTS OF SOCIAL ENTERPRISE ACTIVITY

Abstract

Urgency of the research. An objective assessment of the performance of social enterprises and their contribution to the solution of a particular social problem is a prerequisite not only for their perception and recognition by society, but also for increasing the effectiveness of their activities and further development. Target setting. The multiple types of social outcomes of social enterprises, as well as the diversity of interests of stakeholders, the limited possibilities of using monetary indicators of social outcomes determine the problems associated with their measurement and evaluation of activities. Actual scientific researches and issues analysis. The problems of social results evaluation were widely reflected in the works of the authors: Kramer M., Harlock J., Clark C., Libanova E. M., Romanyuk.. P. and etc. Uninvestigated parts of general matters defining. The necessity of development of methodical tools with account of the peculiarities of social enterprises types is determined. The research objective. The purpose of this article is to develop a toolkit for assessing the performance of social enterprises, taking into account their specifics. The statement of basic materials. The article shows that the evaluation of the results of a social enterprise activity has distinct features, which requires a proper separation of social and business results of its functioning. The evaluation of economic and social performance of social enterprises is proposed to be carried out in a logical sequence. In this case, the choice of specific tools for evaluating social outcomes is determined by the composition of measurement objects, which are different for author-specific types of social enterprises, since the latter have different groups of key stakeholders. Conclusions. As a result of the study, a sequence of evaluation of the results of social enterprises was developed taking into account their specific features.