The purpose of this study is to determine the importance of influencing the effectiveness of social development management of airlines in Ukraine on the economic indicators of their economic activity. The study was conducted on the example of 10 Ukrainian airlines, whose financial statements are officially available during the analysed period of 2007-2017. The results of applying the statistical analysis method showed that spending on social activities, as an indicator of social development is the largest by volume and the best in the positive dynamics of the market leader, the UIA airline. However, the use of the method of analytical alignment to analyze the impact of spending on social activities of the analyzed Ukrainian airlines on the profitability of their sales showed that the strongest impact of the results of social development management on the efficiency of economic activity are in such airlines as Constanta, Artem-Avia, Kharkiv Airlines and Dniproavia. Consequently, the main hypothesis of the study on the average importance of the impact of spending on social activities as an indicator of the effectiveness of social development management on the economic performance of airlines in Ukraine was confirmed.
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