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The paper proves that in developing a cost management system for socially responsible activities it is necessary to give a key role to the quality of information received, the speed of its formation and transmission, as it is the basis for decision-making. Information in the management system is cyclical and its main source is accounting and information support in the form of accounting documents. It is proved that the implementation of socially responsible activities depends on the costs incurred, which focuses on their sources, so management decisions will be based on the indicators of the social budgeting system. In this regard, the main task of social controlling is to determine the direction of socially responsible activities that will positively affect the strategic development of the enterprise, and the choice of strategy will be based on the principle of "different opportunities for certain needs for a certain amount of resources." The use of a controlling system will facilitate a more efficient allocation of resources, taking into account the specifics of such activities, as well as allow decisions to be made by units that are directly related to these activities. The effectiveness of the process of integrating social responsibility into the system of strategic management increases significantly with the construction of a balanced scorecard, which allows to interpret the chosen strategy into specific recommendations by building a logical chain: "goals - indicators - tasks - initiatives". maps (construction of a tree of strategic goals of social responsibility of the enterprise), accounting maps (definition of key indicators of social responsibility of the enterprise), maps of tasks and actions (substantiation of the process of implementation of actions: "tasks - strategic initiatives"). [ABSTRACT FROM AUTHOR]

The paper proves that in developing a cost management system for socially responsible activities it is necessary to give a key role to the quality of information received, the speed of its formation and transmission, as it is the basis for decision-making. Information in the management system is cyclical and its main source is accounting and information support in the form of accounting documents. It is proved that the implementation of socially responsible activities depends on the costs incurred, which focuses on their sources, so management decisions will be based on the indicators of the social budgeting system. In this regard, the main task of social controlling is to determine the direction of socially responsible activities that will positively affect the strategic development of the enterprise, and the choice of strategy will be based on the principle of "different opportunities for certain needs for a certain amount of resources." The use of a controlling system will facilitate a more efficient allocation of resources, taking into account the specifics of such activities, as well as allow decisions to be made by units that are directly related to these activities. The effectiveness of the process of integrating social responsibility into the system of strategic management increases significantly with the construction of a balanced scorecard, which allows to interpret the chosen strategy into specific recommendations by building a logical chain: "goals - indicators - tasks - initiatives". maps (construction of a tree of strategic goals of social responsibility of the enterprise), accounting maps (definition of key indicators of social responsibility of the enterprise), maps of tasks and actions (substantiation of the process of implementation of actions: "tasks - strategic initiatives"). [ABSTRACT FROM AUTHOR]