I. V. Luk’yanchikov – Post-graduate Student, Vladimir State University n.a. A.G. and N.G. Stoletov, Sberbank of Russia. E-mail: email@example.com
At present day a lot of proprietary organizations place emphasis on Corporate Social Responsibility of its business. Such activities may be represented by achievement of social programs and projects: from staff extra-training programs to investment an essential money supply to needy groups of people. Construction the system of economic evaluation of this projects and principles of making a decision of investing was an objective of this article.
An offered model is grounded on Balanced Scorecard, which is a universal method used at the evaluation the effectiveness of business-activities of every company. The essence of offered methods consists in construction and evaluation of project’s goals and objectives card: a system of indexes in four subsystems (Financial, Customers, Business processes, Learning and growth. The decision of potential in investment the project and a conclusion of effectiveness are made by the subsystem Decision-making (the collective or responsible authority). The specific of the project is considered in arrangement a system of weighting coefficients for each of the four subsystems (perspectives) and weighting factors for each index inside of the perspective.
The goals and the objectives of social investment project must be in balance with strategic goals of company. Offered methods are universal for each social project or program. However different approaches can be used in cases of: a) a project is profitable; b) a project is “spending” (when the net present value is higher than 0 or is equal). An integral index of effectiveness can be calculated on basis of the amount of all indexes multiplied by its’ weighting coefficients for each perspective as a result of the evaluation social investment project.