Subject. This article discusses values in transit as an element of ensuring the effectiveness of accounting and the social responsibility of organizations. Objectives. The article aims to investigate the essence of values in transit, their impact on the activities of organizations, and develop recommendations for improving their accounting and recognition in financial and social reporting in order to improve transparency and management efficiency. Methods. For the study, I used systems and comparative analyses, as well as the methods of generalization and classification. Results. The article finds that values in transit contribute to cost optimization and liquidity increase in commercial organizations, while in non-profit organizations they ensure stakeholder trust through transparent resource utilization. The article presents the author-developed recommendations for integrating the accounting of values in transit into financial and management accounting systems, including the use of actual, conditional, and nominal values for their evaluation. Conclusions. To improve the effectiveness of managing values in transit, it is necessary to implement unified approaches to their accounting and recognition in reporting. This will help ensure data comparability, improve financial transparency, and strengthen the social responsibility of organizations, which is particularly important for building trust in the non-profit sector.
Keywords: values in transit, accounting, social reporting, commercial organizations, non-profit organizations
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