Фінансова безпека підприємства як основа фінансової безпеки держави
Вантажиться...
Дата
2023
Назва журналу
Номер ISSN
Назва тому
Видавець
Анотація
У статті досліджуються актуальні питання діагностики та управління фінансовою безпекою підприємства. Проаналізовано підходи вітчизняних науковців щодо визначення сутності цього поняття, охарактеризовано механізм взаємного впливу фінансових систем підприємства та держави. Рекомендовано для діагностики фінансової безпеки підприємства проводити аналіз фінансового стану та визначення ймовірності настання банкрутства. Зроблено висновок, що найбільш доцільним методичним прийомом діагностики фінансової безпеки підприємства є використання інтегрального показника, обчисленого за допомогою дискримінантного аналізу. Для постійного забезпечення фінансової безпеки на великих підприємствах запропоновано впровадження системи управління фінансовою безпекою, основою якої повинна стати діяльність Служби внутрішнього аудиту. Охарактеризовано функції цієї структури, визначено склад інформаційного забезпечення функціонування системи управління фінансовою безпекою підприємства.
The article examines topical issues of diagnosis and ensuring the financial security of the enterprise.The approaches of domestic scientists to the definition of the essence of this concept were analyzed,the mechanism of mutual influence of the financial systems of the enterprise and the state was characterized. It is recommended to analyze the financial condition and determine the probability of bank-ruptcy in order to diagnose the financial security of the enterprise. It was concluded that the most appropriate methodical technique for diagnosing the financial security of the enterprise is the use of an integral indicator calculated using discriminant analysis. The composition of the information on the activities of domestic enterprises, provided on the official website of the State Statistics Service of Ukraine, which allows for diagnostics of the financial security of economic entities, is characterized.The analysis of statistical data on the level of operational profitability of the entire population of Ukrainian enterprises was carried out. A conclusion was made about the low value of this indicator for the period 2012–2021. It was found out that in 2021, enterprises of passenger air transport, agriculture,forestry and fisheries, production of baby food, wholesale trade of metals had a high profitability of operational activities; This year, economic entities in the mining industry, weaving industry, and enter-prises engaged in publishing activities were unprofitable. To permanently ensure financial security at large enterprises, it is proposed to implement a financial security management system, the basis of which should be the activities of the Internal Audit Service. The composition of the information support for the functioning of the enterprise's financial security management system has been determined.A conclusion was made about the need to improve the quality of information used for making manage-ment decisions; increasing management's ability to predict and quickly respond to the emergence of crisis phenomena; improving the quality of collective decisions regarding the choice of ways to increase the financial security of the enterprise.
The article examines topical issues of diagnosis and ensuring the financial security of the enterprise.The approaches of domestic scientists to the definition of the essence of this concept were analyzed,the mechanism of mutual influence of the financial systems of the enterprise and the state was characterized. It is recommended to analyze the financial condition and determine the probability of bank-ruptcy in order to diagnose the financial security of the enterprise. It was concluded that the most appropriate methodical technique for diagnosing the financial security of the enterprise is the use of an integral indicator calculated using discriminant analysis. The composition of the information on the activities of domestic enterprises, provided on the official website of the State Statistics Service of Ukraine, which allows for diagnostics of the financial security of economic entities, is characterized.The analysis of statistical data on the level of operational profitability of the entire population of Ukrainian enterprises was carried out. A conclusion was made about the low value of this indicator for the period 2012–2021. It was found out that in 2021, enterprises of passenger air transport, agriculture,forestry and fisheries, production of baby food, wholesale trade of metals had a high profitability of operational activities; This year, economic entities in the mining industry, weaving industry, and enter-prises engaged in publishing activities were unprofitable. To permanently ensure financial security at large enterprises, it is proposed to implement a financial security management system, the basis of which should be the activities of the Internal Audit Service. The composition of the information support for the functioning of the enterprise's financial security management system has been determined.A conclusion was made about the need to improve the quality of information used for making manage-ment decisions; increasing management's ability to predict and quickly respond to the emergence of crisis phenomena; improving the quality of collective decisions regarding the choice of ways to increase the financial security of the enterprise.
Опис
Ключові слова
фінансова безпека підприємства, фінансова безпека держави, рентабельність, ліквідність, дискримінантний аналіз, внутрішній аудит, financial security of the enterprise, financial security of the state, profitability, liquidity, discriminant analysis, internal audit
Бібліографічний опис
Новіченко, Л. Фінансова безпека підприємства як основа фінансової безпеки держави [Текст] / Л. Новіченко, О. Свирида // 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.]. – 2023. – № 4 (04). – С. 27–31. – DOI: https://doi.org/10.32782/dees.4-5