Nie wszystkie zyski przedsiębiorstwa społecznego mogą być równe

Abstract

The main goal of this article is to highlight the need for introducing a profit in the system of criteria and evaluation of social enterprises. The direct premise for application of social profit in the performance evaluation and development of social enterprises is the taking up and implementation by those entities that integrate specific tasks in referred area of its activities on both the economic and social fronts. This combination of economic goals with social objectives, taking place, albeit in the conduct of any business, in the case of social enterprises have distinctive content, form and terms of implementation. Placed objective of this paper and its implementation is used in its intention to more fully reflect the scientific visions, missions and social conditions for the effective operation of social enterprises pursuing many different goals. The article is divided into three parts. The first part presents the problems of the mission and objectives and organizational forms of social enterprises. The second part included reflections on the essence of social profit and its role in creating social value system of the company. The third part contains an analysis of forms of commercial and social mission of social enterprises.