THE IMPORTANCE OF SOCIALThe Social accounting is an instrument which measures the results of social acts carried out by small, medium and large, both with regard to benefits for their employees, when the community to which they are linked in their respective regions of operation.
Basically, the Social consists of the following indicators:
· EMS payment todal value = gross payroll including social charges;
· Meals = restaurant, food stamps, snacks and other food baskets and spending power of employees;
· Pension = special retirement plans;
· Health = health plan, health care, preventive medicine programs, quality of life and other related expenses;
· Education = training, internship programs, education reimbursement, scholarships, magazine subscriptions, library expenses and other spending on education and training of employees;
· Other Benefits = insurance, loans, spending recreational activities, transportation, childcare, etc.
· Taxes = fees, contributions and federal taxes, state and municipal
· Contributions to Society = Investment in the areas of culture, sports, housing, health, sanitation, security, town planning, civil defense, education, research, public works, public campaigns and other social spending in the community, non-profit;
· Investments in environment = reforestation, pollution, introduction of spending on non-polluting methods and other spending aimed at conserving the environment;
· Number of employees at the end of the period = number of employees registered on the last day of the period
· Number of admissions during the period = admissions made during the period, specifying the number of men and women, as well as their remuneration for the same function.
The Social, the importance, presentation should be mandatory, since this shows the commitment of the Government and businesses for the benefit of society, that every day is more aware of their accounts.
BY:
ALEX O. R. LIMASITE: http://www.classecontabil.com.br/artigos/ver/12