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Methods. The article is based on the use of such research methods as: scientific abstraction – when defining the essence of the concept of «enterprise social policy»; system analysis in terms of the application of the decomposition of elements – when distinguishing the components of the construction of social policy at the enterprise; general and specific – when establishing the relationship between the social policy of the state and the social policy of the enterprise; statistical methods – when analyzing income under social protection schemes in Ukraine for the period 2018–2022. Results. The analysis of theoretical and methodological approaches to the definition of the concept of «social policy of the enterprise» was carried out, and the author’s vision of its essence was proposed. The levels of social policy implementation by economic entities were identified and its functions at each of the levels were distinguished. The structure of the social policy at the enterprise is considered and the following directions are singled out: employment policy, income policy, policy of cooperation between employers and trade unions, policy of social security and social protection, policy of improving the quality of employees, working life, etc. The interdependence between the social policy of the state and the social policy of the enterprise was established, its connection with the socio-economic indicators of business development was demonstrated, and it was proved that it is the basis for an active policy of developing the intellectual potential of the enterprise. The analysis of financial income under schemes of social protection of the population in Ukraine for the period 2018–2022 was carried out, as well as a detailed analysis of the types of income that form the basis for ensuring social protection of the population in 2022. Novelty. The author’s definition of the concept of «enterprise social policy» is provided, namely: it is presented as management of the process of providing social services and creating appropriate conditions for employees of enterprises and their families, motivating and increasing the effectiveness of their innovative and creative abilities, with the aim of forming adaptive and progressive development business entities and the state. A model of social policy formation as a basis for the development of intellectual potential at the enterprise is proposed. Practical value. Based on the data of the analysis, it was determined that the social policy of the domestic enterprise is part of the social policy of the state, and therefore is in close interdependence with the directions of its implementation at the national level of the functioning of the economy. That is why the attention of the management of enterprises to the activities of the state in the social sphere, which is discussed in this article, can contribute to the formation of more real social orientations of business.
Svitlana Shepelenko (Sat,) studied this question.