This manual is a kind of "tutorial" and "guide" for those who want to open a new or improve the effectiveness of existing social enterprise. The manual explains various aspects of establishing and operating a social enterprise, including the optimal choice of legal form and registration, taxation and accounting, human resources, issues of fund raising and marketing. Of particular value are the recommendations for the development of "social component" of social enterprises - addressing social issues, collective creation and enterprise management, and the development of social partnership.

The manual is intended for managers of social enterprises, civil society activists, initiative groups and individuals, as well as the representatives of national and international donor community.

The manual was developed within joint project of the Ministry of Labour and Social Security and the United Nations Development Programme 'Inclusive Employment and Social Partnership'.