The article examines the nature and content (components) of the of socially-oriented activities costs of economic entities. The definition of the "socially-oriented activities costs†is provided." The structure and classification of socially-oriented activities costs is developed, which is necessary for the improvement of the internal controls in the economic activity of the entities. The article also provides the recommendations, which are aimed at improvement of the socially-oriented activities costs accounting, which will increase the level of the social responsibility.