SOCIAL ENTREPRENEURSHIP AND TRADE IN THE COST MANAGEMENT SYSTEM: FINANCIAL ASPECTS OF ANTI-CRISIS MANAGEMENT
Abstract
The article conducts a study of social entrepreneurship and trade in the system of cost management and financial aspects of crisis management allows to form a comprehensive idea of the nature and mechanisms of functioning of modern socially oriented economic systems. Generalization of theoretical provisions and logically related analytical results shows that social entrepreneurship is a complex multidimensional model of management, which combines economic efficiency, social orientation and innovative management approaches.It has been established that trade in the system of social entrepreneurship is not only a channel for the sale of products or services, but also a key element in the formation of financial flows, ensuring capital turnover and maintaining interaction with the external market environment. It performs a system-forming function, since it directly affects the structure of costs, the level of income and the overall efficiency of the enterprise. In this context, trade acquires the characteristics of a socio-economic mechanism that integrates market processes with the social mission of the enterprise. The study showed that cost management is the central link in ensuring the financial sustainability of social enterprises. Its peculiarity lies in the need to simultaneously take into account the economic feasibility of costs and their social effect. This necessitates the formation of advanced management approaches that go beyond classical financial models and include social performance indicators. Optimization of costs in such conditions cannot be reduced to their reduction, but should provide for a rational redistribution of resources, taking into account long-term development goals. An important result of the study is the substantiation of the role of financial aspects of crisis management as an integrating mechanism for ensuring the stability of social enterprises. It has been established that anti-crisis management in this context performs not only the function of responding to crisis phenomena, but also acts as a system of preventive risk management. Its effectiveness is determined by its ability to provide a balance between liquidity, profitability and social performance.
References
Dees J. G. The Meaning of Social Entrepreneurship. Center for the Advancement of Social Entrepreneurship Working Paper. Durham: Duke University, 1998. 12 p.
Defourny J., Nyssens M. Social enterprise in Europe: Recent trends and developments. Social Enterprise Journal. 2017. Vol. 13, No. 3. P. 243–270.
Yunus M. Building Social Business: The New Kind of Capitalism that Serves Humanity’s Most Pressing Needs. New York: PublicAffairs, 2010. 256 p.
Бутенко О. В. Розвиток соціального підприємництва в умовах трансформаційної економіки України. Вісник економічної науки України. 2020. № 2. С. 34–41.
Ільчук Л. І. Фінансові аспекти діяльності соціальних підприємств в Україні. Фінанси, облік і аудит. 2019. № 33. С. 77–85.
Козаченко А. В., Пономаренко В. С. Управління витратами підприємств: теорія і практика. Харків: ХНЕУ, 2017. 312 с.
Лігоненко О. О. Соціальне підприємництво: сутність, розвиток та фінансові механізми підтримки. Фінанси України. 2020. № 4. С. 45–56.
Перхудова О. В. Соціальне підприємництво в Україні: сучасний стан та перспективи розвитку. Економіка України. 2019. № 7. С. 58–67.
Пушкар М. С. Антикризове управління підприємством. Тернопіль: Економічна думка, 2016. 284 с.
Савченко Т. Г. Торгівля як складова соціально-економічного розвитку регіонів України. Регіональна економіка. 2018. № 4. С. 91–97.
Dees, J.G. (1998) The Meaning of Social Entrepreneurship, Center for the Advancement of Social Entrepreneurship Working Paper, Duke University, Durham. 12p. (in USA).
Defourny, J. and Nyssens, M. (2017) Social enterprise in Europe: Recent trends and developments, Social Enterprise Journal, vol. 13, no. 3, pp. 243–270.
Yunus, M. (2010), Building Social Business: The New Kind of Capitalism that Serves Humanity’s Most Pressing Needs, PublicAffairs. New York. 256p. (in USA).
Butenko, O.V. (2020) Rozvytok sotsialʹnoho pidpryyemnytstva v umovakh transformatsiynoyi ekonomiky Ukrayiny [Development of social entrepreneurship in the conditions of transformational economy of Ukraine], Visnyk ekonomichnoi nauky Ukrainy - Bulletin of Economic Science of Ukraine, vol. 2, pp. 34–41.
Ilchuk, L.I. (2019) Finansovi aspekty diyalʹnosti sotsialʹnykh pidpryyemstv v Ukrayini [Financial aspects of social enterprises activity in Ukraine]”, Finansy, oblik i audit - Finance, accounting and audit, vol. 33, pp. 77–85.
Kozachenko, A.V. and Ponomarenko, V.S. (2017) Upravlinnia vytratamy pidpryiemstv: teoriia i praktyka [Enterprise cost management: theory and practice]. KhNEU, Kharkiv, 312 p. (in Ukrainian).
Lihonenko, O.O. (2020) Sotsialʹne pidpryyemnytstvo: sutnistʹ, rozvytok ta finansovi mekhanizmy pidtrymky [Social entrepreneurship: essence, development and financial support mechanisms], Finansy Ukrainy - Finance of Ukraine, vol. 4, pp. 45–56.
Perkhudova, O.V. (2019) Sotsialʹne pidpryyemnytstvo v Ukrayini: suchasnyy stan ta perspektyvy rozvytku [Social entrepreneurship in Ukraine: current state and development prospects], Ekonomika Ukrainy - Economy of Ukraine, vol. 7, pp. 58–67.
Pushkar, M.S. (2016), Antykryzove upravlinnia pidpryiemstvom [Anti-crisis enterprise management]. Ternopil. Ekonomichna dumka, 284 p. (in Ukrainian).
Savchenko, T.H. (2018) Torhivlya yak skladova sotsialʹno-ekonomichnoho rozvytku rehioniv Ukrayiny [Trade as a component of socio-economic development of Ukrainian regions], Rehionalna ekonomika - Regional economy, vol. 4, pp. 91–97.
Copyright (c) 2026 Оксана Банар, Тетяна Понедільчук, Людмила Бурдонос

This work is licensed under a Creative Commons Attribution 4.0 International License.

