Research of the Main Advantages in Social Oriented Accounting

In the article, a correlation of restructuring industry processes with accounting in the common hot spot to safe a social component has been determined. We obtained a procedure of restructuring any industry as an initial question in its social-oriented accounting. The manifestation of the last one provides its key role in the economic analysis, the planning expenses for transfer infrastructure facilities, and actions aimed at the social protection work community. As a result, any change at the time record-keeping bears the necessity of certain changes in the accounting system. That is why, while the social component in the world economy is having its relevance, the national economy is needed not getting lost this component, especially at the moment those restructuring reforms in industry and rebuilding of the economy country, and contributing appropriate changes into accounting.<br><br>The methods for socialization accounting have been proposed. They allow doing the accounting relevant, credible, open and motivating workers for the best industrial result. Having provided, the social component is able to influence positively the productive component and improve those results in which is the interested owner. Therefore, social-oriented accounting using highly motivated and socially secured workers is capable to help in reaching successful productive processes. Thus thanks to the social-oriented accounting can be obtained minimal expenses and the highest productive results at the same time. <br><br>Having comparative analysis of the social differences between two accounting systems in such as the USSR and Ukraine, the main component in the social-oriented accounting has been identified. It is a qualitative component, which is able to raise the level of economic performance at all levels – both macro and micro. It called in the USSR like ‘a sign of quality’ and looked like a star including motivation to work. Therefore, we consider that government support for new accounting theories connected with social responsibility and improvement of living population standards is required nowadays.<br>


Introduction
Given the current mainstream socialoriented account of the global economy, we want to note its significant presence in the implementation of restructuring changes in the sectors of the postsoviet countries and the influence degree of these changes on socioeconomic indicators. The consequences of restructuring actions in the social context are not only to improve the system of social guarantees for workers, preserva tion and development of human resources, improvement of the industry system of the country, but also to reorientate the methods of economic management to the social context.

The object of research and its technological audit
The object of research is the social component in the national economy, which loses significance during the struc ISSN 2226-3780 tural changes in the industry enterprises, while at the world level it is gaining relevance.

The aim and objectives of research
The aim of research is to consider the advantages of social oriented accounting for the industry orientation of the country's economy, as well as in researching ways to improve the social component that can raise the level of the economy's efficiency at the micro level and macro level.
To achieve the aim, the following tasks are defined: 1. To determine the relationship of restructuring pro cesses of any industry with accounting in a point of social component.
2. To highlight the possible advantages of social oriented accounting at the macro level and micro level.
3. To explore possible methods for socialization of ac counting that will allow expanding its social boundaries. 4. To carry out a comparative analysis of the social component between the accounting systems of the USSR and Ukraine.

Research of existing solutions of the problem
It should be noted that the combination the social orientation of accounting with its industry characteristics among domestic and foreign research is very rare [1,2].
In particular, at the macro level, they emphasize the need for transformational changes that can model the market economy in an environmentally and social oriented, where the social component is able to direct the economy into a humane direction [3]. As for the micro level, in the market system of economy they emphasize the need for a clear regulation of its social component. For example, the accounting mapping of payments to employees as a form of manifestation of social guarantees for subjects of social and labor relations [4]. Scientists consider possible such reflection of social relationships in the accounting system based on labor theory of value [5]. The head of any com pany, regardless of its size, should be able to convey the goals of the company's own activities to the employees' consciousness [6].
Socialization of accounting gives grounds to claim that the accountant must calculate not only the company's profit, but also to determine its socioeconomic consequences [7], for example, take into account the environmental con sequences of output [8], the level of social protection of workers [9]. Researchers of the human capital theory attribute to the fair distribution of the incomes of intel lectual and creative workers providing the population with a decent level of social protection. It became the theo retical basis for formation of the concept of accounting mapping of intellectual capital [10].
In Ukraine, the unfair distribution of income is constantly violated by the actions of the unjust society, which can be changed after a change in consciousness [11]. «Forming the science of the future mankind development, it should be based on high moral principles» [12].
The unsolved part of the problem lies in the fact that existing general theoretical social oriented principles in accounting cannot provide industry accountants the neces sary information [2]. Based on that and the complexity in the production activity of each industry, the relevance of the issue remains a long period and requires special knowledge and experience in the relevant industry. There fore, the implementation of industry structural changes, while taking into account their influence on the social component in accounting, requires further study.

Methods of research
In the study, general scientific and special methods and methods of cognition were applied. A significant place of the social component in the contemporary global economy, accounting, and its role in the new economic environment was explored through the abstractlogical method. The analogy methods, the dialectical method and the systematic approach were used to compare two accounting systems. Recommendations for improving the production component through sociooriented accounting were justified using in duction and deduction methods. The dialectical method of cognition in combination with observation and comparison made it possible to prove that the motivational function had its positive moments in the Soviet period. Exactly social oriented accounting can help to realize them nowadays.

Research results
The current national economy in postsoviet countries after the collapse of the USSR has suffered significant socio economic and technological changes. For example, the length of the railway to the Ukrainian almost corresponds to England, France and Italy [13]. Given the railway companies of the United States, their main technical and economic indicators in comparison with the Ukrainian ones in 1999 had bet ter results than the Ukrainian ones in 2017, namely, with a smaller number of employees at 51 % while maintaining a high level of wages. Of course, such socioeconomic situa tion in the US is due to the high level of technology and the volume of cargo transportation, which give significant profits. This was achieved for 19 years since the beginning of the reform. The Ukrainian railways, given the beginning of restructuring processes, lag behind not only the United States, but also Russia -for 10 years, and Kazakhstanabout 15 [14]. Thus, given the formulation of the issue, the restructuring procedure of any industry is the initial issue in its social oriented accounting, the manifestation of which is possible in the following processes: -analysis of the industry economic status; -development of a plan for the transfer of social fa cilities; -measures for the social protection of the workforce [1]. In all these processes, accounting information is in herent: economic analysis, planning and social expenses. In this way, it can be argued that, at the micro level, social oriented industry accounting provides for the provision of information on the labor resources of the industry, its social expenditures; at the macro level -a mapping of the social expenses that society incurs after the activities of this industry. In connection with that, we will high light the following advantages of social oriented accoun ting ( Table 1).
The data of Table 1 confirm that the industry, as an economic link of the country, simultaneously acts as a social institution, the successful activity of which essentially de pends on its employees. At the same time, accounting should focus on meeting the specific social needs of society [16], ISSN 2226-3780 strengthening its internal stability and building a socially oriented economy. Therefore, the social sphere of each in dustry of the national economy should be targeted through accounting and analytical procedures to meet the social and spiritual needs of people in the production process, including their social protection.  Open internal evaluation of each enterprise helps when bankruptcy or deterioration of the financial situation to get support from other socially responsible enterprises Note: prepared based on [2,4,9,15].
For example, let's consider the railway industry of the country. Taking into account its specific working condi tions (21.3 % of employees is in hard working condi tions [17]), all unsolved moments in the social protection of employees system need not only external support (pro tection from decline in living standards, the threat of un employment), but also inside support mainly in controlling for their decisions. It can be ensured only by timely and rational organization of social oriented accounting during the industry restructuring.
To socialize accounting, it is enough to expand its social boundaries and take into account the interests of workers, involving them to participate in the economic activities of the enterprise [18]. Although it is difficult to imagine this in practice, because, the distribution of shares between employees or their involvement to corporate governance, have a nonproperty character of corporate rights [19]. Therefore, it should be envisaged in the internal docu ments of the industry enterprises, in additional accounts that can display such motivational function, and contribute to the formation of additional internal reports for the detailing of social indicators in the financial statements.
Indeed, the motivation of workers in the USSR was one of the five stages in the formation and development of quality management systems, and the graphic inter pretation of the «Quality Mark», which is known for postsoviet countries, proves the motivation as a qualitative indica tor ( Fig. 1)  According to Fig. 1, the key economic categories are highlighted: a motivation as a transition from manage rial decisions to their implementation through a system of social oriented accounting, a social protected worker as a motivated implementer of effective labor activity, and a successful production process as a result of social responsible managerial decisions to achieve success.
In addition, P. Norton and R. Kaplan classified the interest and flexibility of employees to the assets and po tential opportunities for success of any company [20]. Therefore, Fig. 1 can become as a basis during restruc turing the industry to obtain a positive production result, and when organizing a social oriented account a positive social result.
It should be noted a powerful motivational factor as the possibility of improving the housing issue by opening and financing of the social programs. The corresponding procedure on the accounting indicators can be displayed by the system of providing employees with longterm loans for the purchase of housing, which is capable of: 1. Increase the level of demand for housing. 2. Lead to economic growth building industry. 3. Increase the level of solvency of employees. 4. Attract personal savings of employees to finance the construction of housing.
5. Strengthen social stability. 6. Ensure effective retention of highly qualified staff. Clearly, all of the above associates positive factors for the macro level and micro level, where the last one al lows investing in the intellectual capital of the industry with the least risk of employee attrition. Consequently, at the micro level, such elements of the economic mechanism have an accounting manifestation in selfsupporting transactions, which are intended to obtain minimum costs with the greatest production results [17].
Since Soviet times, selfsupporting accounting has been between the enterprise and employees as the economic category, which was aimed at increasing creative initia tive, on the unity of interests of the state and work community. Obviously, under highly motivated conditions, responsibility, employees' interest is increased in using internal reserves for improving the quality of services, saving labor and material resources, where accounting is a source of value information and a supervisory authority for these resources. Lenin emphasized the unity of ac counting and control. TECHNOLOGY AUDIT AND PRODUCTION RESERVES -№ 3/4(35), 2017

ISSN 2226-3780
Unfortunately, the current practice shows that the interest of industry workers is not related to achieving effective results of their work, with the manifestation of creative and innovative ideas [2]. It confirms the uneven distribution of projected financial resources between the economic and social aspects of the economic process. In this regard, Table 2 compares the social differences bet ween the accounting systems of the USSR and Ukraine.
Due to the comparison of the two accounting sys tems (Table 2), it should be noted that the old accounting and control had much more positive moments than the modern one, aimed at commercial benefits, closed from the state and society. Despite the fact that in Soviet time's labor discipline was strict and clearly controlled, the employee had a stable level of social protection, clearly regulated by the state. The modern accounting does not protect the interests of workers fully; it practically lost the prin ciples of social significanceunity, accuracy, objectivity, which were characteristic of a centra lized accounting system in the USSR. The current doubtful credibility of the micro level accounting data complicates the procedure for obtaining reliable macroindicators. Based on that, let's note that avoidance of violations in the sphere of social protection of workers can be ensured by pro viding transparent and reliable accounting information. More over, state support for new ac counting theories related to the return to economy of social jus tice with the new name «social responsibility» should contribute to the normative implementation of the main provisions of these theories in practice.

SWOT analysis of research results
Strengths. Strengths of the research results are the empha sis on the social component not only during accounting, but also during also structural changes in the industry enterprises, which require a special approach to the restructuring process, with out missing important social mo ments. They are significantly able to affect the production compo nent and the financial result as a whole.
Weaknesses. Weaknesses are an unstable situation in Ukraine, insufficient level of control over the implementation of various so cial programs. All of them lead the national economy into a dead lock. The lack of state support in new accounting theories aimed at social responsibility does not allow the development of indus try enterprises and makes them uncompetitive.
Opportunities. After all, when controlling at least one worthy Electronic copy available at: https://ssrn.com/abstract=3535925 ISSN 2226-3780 social program, the capabilities of an industry enterprise are broadened to combine their interests and the needs of stakeholders, find a balance between them, take into account the resources that can be used to further improve socially responsible actions and fix them in the future strategy of the industry.
Threats. Threats in this issue that should be taken into account: at the macro level, there is the indifference of state structures in development of social directions of the economy, at the micro level there is the frivolous at titude of management staff towards the social component in their industry activities.

Conclusions
1. The relationship of the restructuring processes in industries with accounting requires the preservation of the social component. The procedure for restructuring any industry is the initial issue in its social oriented ac counting. The manifestation of the last one highlights its key role during the analysis of the economic condition of the industry, the planning of expenses for the transfer of social infrastructure facilities, as well as actions aimed at the social protection of the work groups. As a result, any changes during the management of the business lead to the need certain changes in the accounting system. Therefore, in this period, when the social component in the global economy has its relevance, it is necessary not to lose this component in the national economy at the time of restructuring of the industry enterprises and to make appropriate changes in accounting (that is, to de velop social oriented accounting).
2. Highlighting the main advantages of social oriented accounting at the macro level and micro level, it is dif ficult to imagine their implementation in practice. After all, it is difficult to imagine that the prevalence in the accounting system (and not only) of the ideology of man, society and environment over the ideology of capital and profit. The last one is a world ideology. It is leading in many countries of the world. Nevertheless, it should be remembered that the focus on the social component is of the character of mutual return.
3. With the help of such methods of socialization ac counting, as provided in the internal documents of industry enterprises, social guarantees for employees, as well as additional accounting accounts for this, allows to make an accounting open, transparent, generating trust and mo tivating employees for the best production result. The social component can positively influence the productive component and improve the results of the enterprise in which the owner is interested. Therefore, social oriented accounting with the help of a highly motivated and so cially protected worker can help to achieve successful production processes. It is known that under highly mo tivated conditions, employee's responsibility and interest is increased in using internal reserves for improving the quality of services, saving labor and material resources, where accounting is a source of value information and a supervisory authority for these resources. Thus, due to the social oriented accounting, it is possible to obtain minimum expenses with the greatest production results.
4. Based on the analysis between the two systems of accounting, a significant difference in the emphasis on the social component in the Soviet and current time is distinguished. In the USSR, the level of social protection of employees was stable, control, and objectivity of the data made it possible to obtain reliable macroindicators, measures were taken to violate social programs, in contrast to modernity. Therefore, at the moment, there is a need for state support of new accounting theories related to social responsibility and raising the standard of living of the country's population. TECHNOLOGY

Introduction
The state of the external environment complicates the process of financing of capitalintensive companies, which include port and shipping companies, primarily political risks, the economic legislation of the country, changes in the international financial market and the maritime market. Under such conditions, if the company wants to raise enough funds to increase the volume of its means of production, attracting investments at a low interest rate and controlling risks in financing its activities, all aspects of financial planning must be carefully worked out, primarily the level of financial costs and the risk level.
Risks substantially limit the desire of financial inter mediaries to lend and the amount of financial resources for transport companies. The terms of longterm financing can offset the positive effect of the financial leverage, as a consequence, the planning process should be more flexible.

The object of research and its technological audit
The object of research is the process of financial plan ning of transport companies in terms of financial costs.
Financial planning must take into account, in modern conditions, first of all, external factors. In order to im plement an effective financial planning process, conduct research on the conditions for raising funds in financial markets. The problem aspects of the financial planning system at transport companies are considered. Conditions of reception of financial resources of the transport com panies are considered.

The aim and objectives of research
The aim of research is to review and analyze the main factors influencing the size of financial resources of com panies and the conditions for implementation of effective financial planning.
To achieve this aim, the following tasks are defined: 1. To analyze the Ukrainian market. 2. To analyze the possibilities for obtaining financing from the banking sector.
3. To give recommendations on the accounting of the financial situation in the financial planning process of the transport companies.