Ляхович, О. О. та Кравчук, О. О. та Liakhovych, O. O. та Kravchuk, O. O. (2019) МЕТОДИЧНІ ПІДХОДИ ВИЗНАЧЕННЯ ФІНАНСОВО-ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА. Вісник Національного університету водного господарства та природокористування (4(88)). с. 86-94.

Text Ve888 (1).pdf Download(299kB)

Анотація

У статті висвітлено сутнісне розуміння фінансово-економічної безпеки підприємства. Наведено характеристику підходу до оцінки фінансової безпеки як складової економічної безпеки. Також визначено складові фінансової безпеки підприємства та розглянуто найбільш ефективні методики її оцінки. Серед існуючих підходів виокремлено провідні методики та практичний інструмент визначення фінансово-економічної безпеки.

Title in English

METHODICAL APPROACHES OF THE ENTERPRISE FINANCIAL AND ECONOMIC SECURITY DEFINITION

English abstract

The article is devoted to the study of the financial and economic security of the enterprise. Modern approaches to determining the level of financial and economic security of the enterprise are investigated. According to the research, the category ‘financial and economic security’ is defined as a component of the economic security of the enterprise and is determined on the basis of the calculation of financial ratios, in particular on the basis of the analysis of financial stability (determination of the degree of adequacy of own or borrowed working capital for production and sales activities). On the basis of the conducted researches grouping of methodical approaches to the estimation of the level of economic security at the enterprises into two groups is carried out: traditional and non-traditional. The financial security components of the enterprise are also identified and the most effective methods of its assessment are considered. It is determined that traditional methods, which are based on the estimation of reliability and stability of functioning of the enterprise, are more common in domestic practice. It is established that a common disadvantage of existing methods is the problem of determining the priority of the relevant evaluation indicators, the complexity of conducting and interpreting the results of the evaluation. Existing approaches highlight leading techniques and a practical tool for determining financial and economic security. The development and implementation of rapid diagnostics, which should ensure that the safety assessment results are obtained with minimal time spent in order to make effective management decisions, are suggested in the article conclusions. Problem of separate factors influence on financial and economic security and determination of quantitative and qualitative criteria of enterprise’ financial and economic security level estimation as a special object of economic security are highlighted in the article

Перегляд елементу

Завантажень