Ляхович, О. О. та Середюк, О. С. та Liakhovych, O. O. та Serediuk, O. S. (2021) МЕТОДИЧНІ ЗАСАДИ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВО-ЕКОНОМІЧНОЇ БЕЗПЕКИ СУБ’ЄКТІВ МАЛОГО ТА СЕРЕДНЬОГО ПІДПРИЄМНИЦТВА. Вісник Національного університету водного господарства та природокористування (1(93)). с. 103-113.

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Анотація

У статті здійснено дослідження сутності поняття «фінансово-економічна безпека» суб’єктів малого та середнього підприємництва. Охарактеризовано підходи до забезпечення фінансово-економічної безпеки підприємств. На основі інтегрального підходу розроблено модель забезпечення фінансово-економічної безпеки у секторі малого та середнього підприємництва на основі життєвого циклу підприємства.

Title in English

METHODOLOGICAL PRINCIPLES OF PROVIDING THE FINANCIAL AND ECONOMIC SECURITY OF SMALL AND MEDIUM-SIZED ENTERPRISES

English abstract

The article examines the essence of the concept of «financial and economic security» of small and medium-sized enterprises. Approaches to ensuring financial and economic security of enterprises are described. Application of basic approaches to evaluation and provision financial and economic security of enterprises has its advantages and shortcomings due to the peculiarity of their use. However, exactly using an integrated approach allows to synthesize all approaches to a single model of financial and economic security. It is established that the most complete and acceptable definition of the essence of financial and economic security in the small and medium business sector should be considered a state of protection of financial and economic interests of the entity from potential or real threats, which ensures financial stability, balance and flexibility of the financial system the subject of functioning. And this security should be understood as the organization and implementation of a system of measures of various kinds in order to prevent or eliminate internal and external threats and to achieve and maintain a safe state of viability of enterprises. Methodology of providing the financial and economic security of the enterprise functions as a set of interrelated techniques, methods and management decisions to monitor and control the level of its financial and economic condition and prevent or eliminate threats. A number of standard measures has been developed to increase the level of financial and economic security of small and medium-sized enterprises. The most important aspect is a need for integrated model of financial and economic security of small and medium-sized enterprises, the effectiveness of which accordingly depends on the performance of relevant tasks, acceptance management decisions in conjunction with effective approaches to ensuring financial and economic security in each stages of the enterprise’s life cycle.

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