Оцінювання ефективності соціального впливу як ключового інструменту управління соціальними підприємствами

The article examines the problem of assessing the effectiveness of social impact as a key tool for managing social enterprises. The relevance of the topic is due to the growth of the role of social entrepreneurship in modern socio-economic conditions and the need to increase the efficiency of their activities through objective measurement of social results. The article is aimed at substantiating the theoretical foundations and practical tools for assessing social impact to improve managerial decisions in social enterprises. In the process of research, a set of methods was used: analysis and synthesis of scientific literature, comparative analysis of international approaches to social impact assessment, SWOT analysis method to identify strengths and weaknesses of existing practices, as well as methods of quantitative and qualitative assessment of results. The article discusses the main tools for measuring social impact, in particular the SROI (Social Return on Investment) method, the Theory of Change, and the Balanced Scorecard as an integrated management model. The authors substantiate that the systematic assessment of social impact allows not only to increase the transparency of social enterprises, but also contributes to the adoption of informed strategic and operational decisions. Particular attention is paid to the analysis of successful cases of social enterprises at the national and international levels, which demonstrate the practical advantages of implementing social impact assessment. As a result of the study, recommendations for the implementation of social impact assessment systems in the management processes of social enterprises are formulated. The proposed tools make it possible to increase the efficiency of management, optimise resources and strengthen the social result, which ultimately contributes to the achievement of sustainable development goals.