Фінансово-економічна безпека як основа безпеки підприємства
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Дата
2022
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Анотація
У статті розглянуто наявні підходи до трактування поняття «економічна безпека підприємства». Складовим елементом економічної безпеки є фінансова безпека підприємства – це динамічна складова, яка змінюється під впливом факторів та загроз з боку внутрішнього та зовнішнього бізнес-середовища. Найважливішим видом безпеки в сучасних умовах є фінансово-економічна безпека підприємства. Обґрунтовано значущість ролі фінансово-економічної безпеки підприємства. На сучасному етапі фінансово-економічна безпека підприємства є надзвичайно складною системою, яка містить у собі різноманітні складові, що спрямовані на забезпечення ефективності управління та використання усіх видів ресурсів підприємства. Розглянуто системний підхід до формування основних елементів управління системою фінансової безпеки.
Analysis of the situation of the Ukrainian economy indicates the existence of serious problems in the activities of individual economic entities. The deterioration of the socio-economic situation and differences in economic development have made the issue of ensuring the financial and economic security of enterprises extremely urgent. The purpose of the article is to substantiate theoretical and methodological provisions regarding financial and economic security as the basis of enterprise security, as well as to develop practical recommendations for improving the management of financial and economic security of Ukrainian enterprises in modern conditions. The article analyzes the concept of «economic security of the enterprise». A constituent element of economic security is the financial security of the enterprise – it is a dynamic component that changes under the influence of factors and threats from the internal and external environment. The formation of financial security of the enterprise ensures itsstable activity and creates conditions for increasing its economic potential. Under the mentioned definition, it is proposed to understand the essential characteristics of the enterprise's activity in a certain period, which determines its real and potential ability to provide a sufficient level of financing of financial and economic activities and the ability to effectively manage financial security. Financial security provides a state in which the enterprise: is in financial equilibrium, in which stability, solvency and liquidity are ensured in the long term; meets the need for financial resources for sustainable expanded reproduction; ensures sufficient financial independence; capable of resisting existing and emerging dangers and threats that seek to cause him financial losses, change the capital structure, forcefully liquidate the enterprise; provides sufficient flexibility in making financial decisions; ensures the protection of the financial interests of the owners of the enterprise. The significance of the role of financial and economic security of the enterprise is substantiated. A systematic approach to the formation of the main elements of financial and economic security management is considered. Ways of improving the management of the financial security system of enterprises based on modern organizational, economic and legal principles are described. The main elements of methods for determining the level of security should be: financial diagnostics, information support, financial risk management, a subsystem of financial methods and levers for ensuring financial security, control and evaluation of results. It is the control subsystem that is the final stage of the process of ensuring the financial security of the business entity and performs the role of a coordinating link that connects all other component systems.
Analysis of the situation of the Ukrainian economy indicates the existence of serious problems in the activities of individual economic entities. The deterioration of the socio-economic situation and differences in economic development have made the issue of ensuring the financial and economic security of enterprises extremely urgent. The purpose of the article is to substantiate theoretical and methodological provisions regarding financial and economic security as the basis of enterprise security, as well as to develop practical recommendations for improving the management of financial and economic security of Ukrainian enterprises in modern conditions. The article analyzes the concept of «economic security of the enterprise». A constituent element of economic security is the financial security of the enterprise – it is a dynamic component that changes under the influence of factors and threats from the internal and external environment. The formation of financial security of the enterprise ensures itsstable activity and creates conditions for increasing its economic potential. Under the mentioned definition, it is proposed to understand the essential characteristics of the enterprise's activity in a certain period, which determines its real and potential ability to provide a sufficient level of financing of financial and economic activities and the ability to effectively manage financial security. Financial security provides a state in which the enterprise: is in financial equilibrium, in which stability, solvency and liquidity are ensured in the long term; meets the need for financial resources for sustainable expanded reproduction; ensures sufficient financial independence; capable of resisting existing and emerging dangers and threats that seek to cause him financial losses, change the capital structure, forcefully liquidate the enterprise; provides sufficient flexibility in making financial decisions; ensures the protection of the financial interests of the owners of the enterprise. The significance of the role of financial and economic security of the enterprise is substantiated. A systematic approach to the formation of the main elements of financial and economic security management is considered. Ways of improving the management of the financial security system of enterprises based on modern organizational, economic and legal principles are described. The main elements of methods for determining the level of security should be: financial diagnostics, information support, financial risk management, a subsystem of financial methods and levers for ensuring financial security, control and evaluation of results. It is the control subsystem that is the final stage of the process of ensuring the financial security of the business entity and performs the role of a coordinating link that connects all other component systems.
Опис
Ключові слова
управління, підприємство, безпека, фінансова безпека, економічна безпека, фінансово-економічна безпека, management, enterprise, security, financial security, economic security, financial and economic security
Бібліографічний опис
Потапюк І. Фінансово-економічна безпека як основа безпеки підприємства [Текст] / І. Потапюк, С. Мазіленко, М. Прусова // Цифрова економіка та економічна безпека : науково-практичний журнал / Причорноморський науково-дослідний інститут економіки та інновацій, Сумський державний педагогічний університет імені А. С. Макаренка ; [гол. ред. О. Ю. Кудріна, редкол.: В. В. Божкова, В. І. Борщ, Н. М. Вдовенко та ін.]. – 2022. – № 2 (02). – С. 156–160. – DOI: https://doi.org/10.32782/dees.2-26