scholarly journals A Model of Integrated Assessment of the Enterprise Economic Security

2021 ◽  
pp. 56-65
Author(s):  
S. Piletska ◽  
◽  
T. Korytko ◽  
Ye. Tkachenko ◽  
◽  
...  
Keyword(s):  
Integrated Assessment ◽  
Objective Assessment ◽  
Development Trend ◽  
Economic Security ◽  
The State ◽  
Economic Science ◽  
Progressive Development ◽  
Use Of Resources ◽  
Business Entities ◽  
Legal Forms

It is noted that in modern conditions of instability, contradictions of reformation processes one of the most important tasks of economic science and practice is the development and implementation of an integral part of economic security – security system of enterprises and organizations, which must be represented by a set of organizational, legal, socio-economic, and managerial decisions that provide effective protection against external and internal threats and promote progressive development in the interests of the national economy. The formation of a market economy has objectively put the vast majority of domestic enterprises and organizations in front of the need to create a system of economic security that can reduce the level of threats to activities in key financial and economic areas. The purpose of the article is to study the methodological views on the essence of economic security and methods of its assessment, as well as to develop a model of integrated assessment of the level of the enterprise economic security. The methodological basis of the study are the scientific works of the classics of economics, works and publications of leading scientists and specialists who study the economic security of economic entities, combining theoretical and scientific methods: analysis, synthesis, theoretical and logical generalization. The analysis of approaches to the interpretation of the "economic security" concept is carried out and it is determined that the studied definition is multifaceted and complex and includes: the state of protection from unwanted changes (threats); efficient use of resources to prevent threats; system and the presence of competitive advantages that allow to achieve the main goals of the enterprise; the ability to reproduce and ensure the viability of the firm regardless of the instability of the external and internal environment; creating conditions and ensuring sustainable operation, progressive scientific, technical and social development, ensuring financial and commercial success. Based on a systematic approach, a model of integrated assessment of the level of the enterprise economic security is suggested, which allows to assess not only the state of the object of study, but also the development trend. For the methodical formation of an objective assessment of the integrated level of the enterprise economic security, the necessity of using a system of indicators for production and sales, personnel, technical and technological, financial component is substantiated. Based on the suggested model, the current and forecast level of economic security of such enterprises as PJSC "Hartron", PJSC "Datagroup", PJSC "Kyiv Radio Plant" was determined. Prospects for further research are the approbation of the model for business entities of different industries, different organizational and legal forms of ownership in order to identify the features of the assessment and refinement of the model.

scholarly journals Algorithms for countering economic crimes and assessing the level of threats to economic security in the context of strategic management

2020 ◽  
Vol 81 (4) ◽  
pp. 280-290
Author(s):  
S. P. Khrustaleva ◽  
K. S. Krivyakin ◽  
M. S. Lutsenko ◽  
O. O. Shendrikova
Keyword(s):  
Economic Activity ◽  
Internal Audit ◽  
Economic Security ◽  
The State ◽  
Economic Crime ◽  
Industrial Enterprises ◽  
Four Levels ◽  
Business Entities ◽  
Functional Components ◽  
Economic Crimes

Crimes in the field of economic activity have become so common in society that crime in the economy has become the norm in the behavior of business entities. Economic crime in Russia at the present stage has reached such a scale that it really threatens the national security of the state. All this requires a detailed study of the individual elements of a crime in the sphere of economic activity and determination of methods for preventing economic crimes. Ensuring the economic rule of law is a guarantee of ensuring the economic security of the state in the future. Economic crimes committed at enterprises of various patterns of ownership are considered. The main type of economic crime is the misappropriation of assets (property), bribery and corruption are in second place, and finally, the third type of common economic crime in 2019 is procurement fraud. The amount of damage from economic crimes in large enterprises ranges from 100 thousand to 1 million US dollars. The main tools for detecting economic crimes in Russia are: the activities of the internal audit and economic security services; information technology protection and financial security of the enterprise; reporting suspicious transactions; the activities of the enterprise to manage the risks of losses from fraud. It is proposed to identify four levels of economic security of the enterprise: critical, low, medium and high. The optimality of the processes for managing economic and information security of PJSC VASO was assessed, which made it possible to single out the main functional components of the overall security of industrial enterprises. A comprehensive assessment of the level of economic threats of PJSC “VASO” as of 2019 was carried out.

scholarly journals Environmental investment as a tool for ensuring economic security of business entities: accounting aspects

2021 ◽  
Vol 262 ◽  
pp. 03027
Author(s):  
Alexey Popov
Keyword(s):  
Positive Impact ◽  
Investment Strategy ◽  
Legal Regulation ◽  
Economic Security ◽  
Environmental Indicators ◽  
Economic Science ◽  
Environmental Investment ◽  
Environmental Objects ◽  
Economic Entity ◽  
Business Entities

The paper is devoted to the issues of companies’ investing environmental assets to ensure their economic security. The role of environmental investments in strengthening the potential of an economic entity is justified, which has a positive impact on the environmental security of regions and the state as a whole. The necessity of analyzing a group of environmental indicators of economic security of an economic entity is formulated. The author considers features and methods of evaluating the effectiveness of environmental investment projects and analyzes the system of legal regulation of forming accounting information used to evaluate the above effectiveness. The classification of environmental objects is given, their structure, principles of formation, recognition and evaluation being considered. The author summarizes promising areas of improving economic science in order to form more representative data to make well-grounded investment decisions, which will have a positive impact on the performance of economic entities, investment strategy and ensure sustainable development.

scholarly journals LEGAL FORMS OF CONTROL AND SUPERVISION OF STORAGE AND OF EFFECTIVE USE OF STATE PROPERTY BY PARTICIPANTS OF ECONOMIC RELATIONS

2021 ◽  
pp. 3-9
Author(s):  
V.S. Shcherbyna ◽  
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Internal Audit ◽  
The State ◽  
State Enterprise ◽  
Budget Process ◽  
Economic Relations ◽  
Business Entities ◽  
Legal Forms ◽  
Effective Use

The main legal forms of control and supervision over the preservation and effective use of state property by participants in economic relations, which are considered as one of the elements of the legal regime of state property, are studied. According to the results of the study, the following main legal forms of control and supervision over the preservation and effective use of state property by participants in economic relations are identified: a) control by authorized bodies over compliance with the contract concluded with the head of the state enterprise; head of the preservation and effective use of state property; b) control by the State Property Fund of Ukraine over the use of leased integral property complexes of state enterprises and leased state property; c) accounting and financial reporting of business entities, as well as control and supervision over their condition and reliability; d) audit of financial statements; e) state financial audit; f) internal control and internal audit in the budget process. It is noted that the current legislation does not make a clear distinction between the functions of control and supervision, especially in cases where it concerns the powers of authorized public authorities, which in accordance with Part 2 of Art. 19 of the Constitution of Ukraine are obliged to act only on the basis, within the powers and in the manner prescribed by the Constitution and laws of Ukraine.

The mechanism for managing the financial and economic security of an enterprise in the context of instability

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Olena Yu. Sova ◽  
Liudmyla A. Kyslova ◽  
Liliia V Semkova ◽  
Lyudmila Yu. Krasavtceva ◽  
Tetiana B. Samonova
Keyword(s):  
Information Technologies ◽  
Control Mechanism ◽  
Information Leakage ◽  
Economic Security ◽  
The State ◽  
Practical Significance ◽  
Information Protection ◽  
Protection Systems ◽  
Distribution Of Resources ◽  
Business Entities

The development of the information sphere and the corresponding increase in its volume and cost is accompanied by the introduction of advanced information technologies in all spheres of public life of the state, which leads to an increase in the frequency of attacks and potential losses from information leakage. As a result, the complexity of protection systems and an increase in their cost. In these conditions, the task to efficiently distribute limited financial resources to protect the information of business entities becomes more and more important and largely determines the level of financial and economic security of the enterprise and the state as a whole. Of particular relevance is the development of issues of optimisation of indicators of the information security system in a dynamic confrontation. Such indicators can be the amount of damage caused from the implementation of information threats, which determines the effectiveness of the protection system, the profit from making investments in information protection, their profitability, and the like. It was established that it is necessary to determine the total amount of protection resources, which minimises the total losses from possible information leakage in conditions of instability. The authors believe that the optimal control mechanism is the distribution of resources between objects that contain a different share of information and are distinguished by natural security, dynamic vulnerability, and the probability of an attack with the allocation of a certain amount of resources. The practical significance of the study lies in determining the optimal moment for the introduction of defence resources – after the direction and intensity of attacks and, accordingly, the possible level of losses was clarified.

Economic security of agricultural enterprises in the trajectory of resource flow

2021 ◽  
Vol 39 (6) ◽  
Author(s):  
Hlib O. Obydenko ◽  
Viacheslav А. Kredisov ◽  
Sergey V. Kalchenko ◽  
Vladimir A. Petrenko ◽  
Nataliya O. Bocharova
Keyword(s):  
Stable Equilibrium ◽  
Optimal Level ◽  
Economic Security ◽  
The State ◽  
New Order ◽  
Resource Flow ◽  
Agricultural Enterprises ◽  
Progressive Development ◽  
Methodical Approach ◽  
Functional Components

The article considers theoretical, methodological, and practical aspects of increasing the level of economic security of agricultural enterprises as a system that embodies the state of stable equilibrium of its components in the trajectory of resource flow when the environment changes, taking into account the restructuring of amplification factors. The necessity of a synergetic approach to balancing the state of stable equilibrium of functional components of economic security is proved. It is substantiated that economic security creates such a “security corridor” of the enterprise, which ensures its long-term progressive development, embodying it as a system that changes in response to any changes in the environment; forming a stable trajectory of resource flows; maintaining their synchronicity and rhythm by restructuring the random factors of influence, reducing bifurcation (state of unstable equilibrium), determining the critical point and increasing the amplification (action) of system parameters for further formation of new order imperatives. A methodical approach to the diagnosis of forming components of economic security of agricultural enterprises, which minimizes their number, avoids double counting of coefficients by forming a system of indicators for each component, taking into account the contour of the amplification (bifurcation) of the system equilibrium. The indicators of functional components of economic security of agricultural enterprises were combined. Diagnosis of economic security is carried out and indicators of functional components of agroholdings of Ukraine are identified. The level of economic security and its functional components is forecasted. The model of the optimal level of economic security of agricultural enterprises (agroholdings) in the interaction of isolated parts of components and their agreed indicators is presented.

scholarly journals Models of government policy in the sphere of small and medium business support

2018 ◽  
Keyword(s):  
Information System ◽  
State Policy ◽  
Structural Model ◽  
State Regulation ◽  
The State ◽  
Economic Science ◽  
Software Environment ◽  
Business Support ◽  
Business Entities ◽  
Small And Medium Business

The research was conducted with the purpose of developing a model of the state policy for supporting small and medium enterprises in order to use it in the process of creating such programs. The current business support programs were analyzed; the structural model was formed; the existing methods were applied to this model, and the draft of the information system corresponding to the developed model was worked out. Following the results of the analysis of the current Support and Development Programs and the development of the model it was revealed that the scope of entrepreneurship support in Ukraine has significant potential for growth both through the exchange of experience between the regions and through the implementation of the achievements of economic science in the activities of the bodies that provide support to small and medium business entities. In this study, there were used such models and methods as business processes modeling based on BPMN 2.0 notation. (in Aris Express software environment), the development of smart cards (by means of Xmind software product), the design of interfaces in Evolus Pencil software environment), goal setting by SMART criterion, marketing assessment based on AIDA concepts and Sales Funell, financial ratios (including return-on-investment ROI), project management model built up by the methodology of network planning (CPM). Implementation of the model, tools, and information system will make the state policy more transparent, increase the level of trust of entrepreneurs to the state, and also attract additional resources for supporting the infrastructure for entrepreneurship. The developed model is a new mechanism for increasing the efficiency of the state policy as it provides the possibility of borrowing economic methods in the field of state regulation of entrepreneurship support. i.e., It will serve to reconcile the efficiency of state regulation and the private one.

scholarly journals Research methodology in the system of financial and economic security

2021 ◽  
pp. 36-44
Author(s):  
Lida P. Rogatina
Keyword(s):  
Economic System ◽  
National Economy ◽  
Research Methodology ◽  
World Economy ◽  
Scientific Research ◽  
Economic Security ◽  
The State ◽  
Practical Significance ◽  
Economic Science ◽  
The World

The purpose of the article is to form a methodology of scientific research in the system of financial and economic security. Methodology. The scientific works of scientists in the study of financial and economic security are the theoretical and methodological basis of the study. To achieve the study’s purpose, the following research methods were used: theoretical generalization – the essence and main components of the system of financial and economic security; methods of positive and normative analysis – to make recommendations on the methodology of scientific research in the system of financial and economic security. Results. Research in the financial and economic security system has been proven to be carried out in five areas. Among the areas of research of the system of financial and economic security are dangerous processes and phenomena occurring in the world economy that can negatively affect the economic security of Ukraine; the level of stability, protection of interests, and opportunities of the national economy to counteract the negative impact of the crisis of the world economy; the state of economic security of Ukraine and trends in the development of adverse factors in the national economy and the formation of mechanisms to counter them; the state of economic security of economic entities, external and internal factors of dangers and threats to economic security; features of the organization of the system of economic security of enterprises, the activities of the subjects of its provision and their use of techniques and technologies that make it possible to ensure economic security. The basic principles of research methodology in the system of financial and economic security have been provided. The principles of research methodology in the system of financial and economic security include the principle of conformity (responsible for building a system of definitions of basic concepts, axioms based on these definitions, theorems of the theory of economic security); the principle of additionality (allows the establishment of the place of the theory of economic security in the structure of economic science); the principle of hierarchical goals (ensuring the security of the upper level of the economic system is a condition for ensuring the economic security of the lower level of the economic system); the principle of relative independence of horizontal goals, methodological consistency, spatial consistency. Indicative, resource-functional, and program-target have been proven to be among the methodological approaches to the study of the system of financial and economic security. Practical significance. The methodology of scientific research in the system of financial and economic security, which can be used by applicants and scientific and pedagogical workers of higher education, is provided. Prospects for further research. Selection of the optimal methodology of scientific research in the formation of the system of financial and economic security.

scholarly journals On negative aspects of environmental and other non-profit organizations’ activities under conditions of global challenges and threats

2021 ◽  
Vol 17 (11) ◽  
pp. 2152-2174
Author(s):  
Evgenii V. ZOLOTAREV ◽  
Sergei N. SIL’VESTROV ◽  
Vladimir G. STAROVOITOV ◽  
Yurii A. KRUPNOV ◽  
Il’ya V. SERGEEV
Keyword(s):  
Systems Approach ◽  
Economic Security ◽  
The State ◽  
External Control ◽  
Economic Science ◽  
Non Profit ◽  
Natural Resource Extraction ◽  
Empirical Reasoning ◽  
Non Profit Organizations ◽  
Development Objectives

Subject. This article considers the activities of international environmental and other non-profit organizations, in the context of continuing economic integration of countries. Their humanitarian reputation, potential, and pervasiveness are increasingly being used by the West in unfair competition in the markets for natural resource extraction and territory development. Objectives. The aim is to identify and assess possible threats to the economic security of the State, associated with the activities of environmental and other non-profit organizations in its territory. Methods. The study employs the dialectical method, systems approach, and tabular interpretation of empirical and factual information. In view of little knowledge of the problem in economic science, for our empirical reasoning and hypotheses, we perform the analysis of resonant examples of the influence of international organizations on economic processes in the State. Results. We examined negative aspects of activities of environmental organizations, potentially posing a threat to the economic security of the State. We analyzed examples that confirm the illegal actions of such movements, predicted their possible consequences, assessed resonant situations associated with the functioning of Greenpeace, WWF, and attempts to establish external control over political, social, and economic projects of the State. Conclusions. International non-profit organizations have a direct impact on government processes in the Russian Federation. It is important to establish and develop national environmental structures, implement awareness-raising activities, and support domestic science.

scholarly journals Improving the efficiency of innovative risks of organizations - as a basis for economic security of the state

2019 ◽  
Vol 7 (3) ◽  
pp. 46-50
Author(s):  
Мария Булатенко ◽  
Mariya Bulatenko ◽  
Наталия Тарасова ◽  
Natalia Tarasova
Keyword(s):  
Risk Management ◽  
Economic Security ◽  
The State ◽  
Innovative Development ◽  
Key Factor ◽  
Business Entities ◽  
High Level

The key factor contributing to the high level of economic security is the competitiveness of the state, which is currently provided by Russia's transition to the path of innovative development. The article highlights the "innovative security" in the structure of economic security of the state along with its other elements. Actions of entrepreneurs or business entities aimed at creating innovations are associated with innovative and investment risks. The authors consider recommendations on how to change the functions of risk management to help companies benefit from new innovative projects, which ultimately will strengthen the economic security of the country.

scholarly journals MANAGEMENT OF FINANCIAL RESOURCES AND THEIR IMPACT ON ENTERPRISE DEVELOPMENT

2021 ◽  
Author(s):  
Larysa Poliatykina
Keyword(s):  
Agricultural Sector ◽  
State Level ◽  
Business Environment ◽  
The State ◽  
Information Support ◽  
Financial Resources ◽  
Effective Management ◽  
Economic Activities ◽  
Progressive Development ◽  
Business Entities

The article is devoted to the issues of efficiency of functioning and development of the enterprise, which directly depend on how rationally the enterprise manages its financial resources. Based on the data of the surveyed enterprises, the results of the analysis of economic activity of business entities were conducted and presented. The issue of the need to develop and implement an effective financial resources management system is considered. Attention is paid to the issues of rational organization of accounting and analytical support of financial and economic activities of economic entities. Proposals for ensuring the progressive development of the agricultural sector of the national economy, increasing its competitiveness are substantiated. The main problems of forming a balanced economic policy of the state, effective management of taxation of producers and their support are identified. In the process of financial and economic activities, each company enters into certain economic relationships with other businesses. If the company has a high level of unjustified accounts payable, it will not be able to get a loan. The company's activities should be focused on the timely repayment of its obligations in order to avoid undesirable situations in accounting and taxation. Market conditions require the introduction of factors that have a direct impact on management efficiency. The solution of this problem is facilitated by the rationalization of information support. The issue of increasing the volume and types of information that determines the system of socio-economic relations is considered. This issue of financial relations is resolved at the state level and at the level of economic entities. In a business entity, reporting must be mutually consistent and interconnected. Therefore, reporting forms that reflect individual aspects of the entity's operations may be reliable and of good quality, provided that the entire reporting system is of good quality and objective. In today's business environment, accounting is a huge array of information and includes a large number of areas of specialization. While it is conducted with tracking and recording of financial transactions. The audit performs the role of checking the accuracy of accounts. All these levers contribute to the effective management of financial resources of the enterprise.

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