Przedsiębiorstwo jako podmiot tworzenia i podziału społecznego funduszu spożycia

The paper sets forward to justify the objective necessity of creation and distribution of benefits of the social consumption fund in socialized companies. The author proceeds from an assumption that the company Is not only a production unit in the economic system but also a subject implementing tasks of the social policy including also the function of the social consumption fund. In the further part of the paper there is made an attempt at determination of qualification criteria of the company’s contribution to the social consumption fund. It becomes necessary to isolate the company's expenditure in this area in order to assess utilization of resources in accordance with functions of this fund at the company's level.