scholarly journals ECONOMIC SECURITY OF SMALL AGRICULTURAL ENTERPRISES

2019 ◽  
Vol 1 (15) ◽  
pp. 181-185
Author(s):  
M.V. Boiko
Keyword(s):  
Economic Security ◽  
Risk Level ◽  
Economic Science ◽  
Economic Stability ◽  
Economic Space ◽  
Agricultural Enterprises ◽  
Basic Approaches ◽  
Definition Of ◽  
Theoretical Foundations ◽  
Single Approach

The article “Economic Security of Small Agricultural Enterprises” aims at exploring the theoretical foundations of economic security for small agricultural enterprises. The basic approaches to definition of the category "economic security of the enterprise" are investigated. The theoretical bases of the definition of "economic security" are considered. The integration of Ukraine into the global economic space implies the modernization of the modern financial and economic system, which envisages the transition of market entities to a new level of relations and the leveling of traditional geographical boundaries. At the same time, the conditions of functioning of enterprises in a market environment become more stringent due to the expansion of the range of probable threats and dangers, which increase the risk level of conducting business activities, increasing uncertainty, and increasing competition. It is economic security that can provide the enterprise with effective functioning, economic stability, development and improvement of its competitiveness level. The main purpose of this work is to research and analyze the major achievements of economic science in the economic security of a small business and to present the author's vision of the essence of this concept. The set of research methods is the methodology of analysis and organization of major publications, legislation and laws, namely methods of generalization, comparison, chronologization, analysis and generalization. The author's vision of interpreting the concept of "economic security of enterprises" is a scientific novelty. The practical value of the study is to analyze the main publications on the definition of the essence of the concept of “economic security of the enterprise”, because today there is no single approach that would clearly interpret this concept.

ECONOMIC SECURITY MANAGEMENT OF AGRICULTURAL ENTERPRISES AT THE REGION

2019 ◽  
Vol 4 (4) ◽  
pp. 388-394
Author(s):  
Viktoriia Hmyria ◽  
Volodymyr Kucherenko
Keyword(s):  
Agricultural Production ◽  
Economic Security ◽  
The State ◽  
Economic Stability ◽  
National Interests ◽  
Agricultural Enterprises ◽  
Theoretical Approaches ◽  
Proposed Model ◽  
Fixed Assets ◽  
Definition Of

The purpose of this article is to study theoretical approaches to definition of economic essence and directions of economic security formation of agricultural enterprises at the region. Analysis of the theoretical aspects of the research object showed that currently there are different approaches to the economic security interpretation. It is considered as a process of meeting public needs, protection of the state national interests, the economic stability, the state of the national economy, in which the country provides its own sovereignty, a state of protection against a certain type of threats. Certain realities of a market economy require fundamentally new approaches to the formation and increase of efficiency of agrarian enterprises functioning, and thus ensure their economic security. In the context of the latest scientific dimensions, it has been found out that the economic security of agricultural enterprises is a complex of sophisticated branched processes, methods, tools, levers of influence on activity for the purpose of increasing the economic activity efficiency of entities. In this regard, there are many different opinions regarding the components of enterprises economic security. It is proved that the economic security of enterprises is characterized by certain features in the regional context of their formation and application to agricultural production. The proposed model Forsythe technology modernization of a regional mechanism of economic security at agricultural enterprises will allow to determine more efficiently the volume of investments, tax burden on the industry and crediting enterprises, depreciation deductions etc., which will effectively affect the activity of the enterprise, and hence ensure its basic – economic security. Keywords: economic security, agricultural enterprises, natural conditions, fixed assets, information security, financial security.

scholarly journals FINANCIAL ARCHITECTURE AS THE BASE OF THE FINANCIAL SAFETY OF THE ENTERPRISE

2018 ◽  
Vol 4 (4) ◽  
pp. 334-340 ◽  
Author(s):  
Olga Sosnovska ◽  
Maksym Zhytar
Keyword(s):  
Economic Security ◽  
Scientific Development ◽  
Economic Science ◽  
Financial Risks ◽  
Financial Security ◽  
High Quality ◽  
Financial Architecture ◽  
Theoretical Approaches ◽  
Definition Of ◽  
Functional Components

In today’s economic realities, achieving the necessary level of financial security of enterprises is a prerequisite for ensuring their sustainable operation and the formation of competitive development parameters in the internal and external market environment. The effectiveness of this process depends on building a high-quality financial architecture as the basic structural element of the company’s financial security system. In this regard, the subject of the study is an analysis of existing theoretical approaches to the definition of financial architecture and its relationship with the financial security of the enterprise. The methodological basis of the research is the scientific development of domestic and foreign scientists, the fundamental theoretical positions of economic science in the field of financial architecture formation, financial risk management, and financial security of the enterprise. The purpose of the article is to study the essence of financial architecture in order to substantiate its determining influence on the financial security of the enterprise and ensure its sustainable functioning in an unstable development of economic processes. The article analyses the theoretical aspects of financial architecture and finds that the interpretation of this economic category is due to the existence of clear causal relationships between its constituent elements and their impact on the financial support. Proceeding from this, the definition of financial architecture is drawn as a set of interconnected structural elements such as capital structure, ownership structure and quality of corporate governance, which accumulate and mobilize financial resources, increase control over the activity of the enterprise, solve conflicts of interest between owners and other stakeholders. It is determined that the choice of principles and methods for constructing financial architecture depends on such financial interests of economic entities as forming a flexible financial potential, optimizing the structure of capital, increasing investment attractiveness, maximizing profits, and increasing the market value of the enterprise. It is proved that the result of building a flexible financial architecture is to provide the appropriate level of financial security of an enterprise by identifying, quantifying, neutralizing, minimizing, and monitoring its financial risks. It is proposed to systematize indicators of financial security level assessment on the most typical of its functional components, among which investment, credit, emission, innovation, and currency can be distinguished. It has been established that ensuring the appropriate level of financial security will contribute to achieving financial sustainability, forming qualitative financial potential, providing competitive advantages, harmonizing interests of economic entities, and creating an effective system of economic security of the enterprise. It is concluded that the construction of high-quality financial architecture is the basis of financial security of an enterprise, the level of which depends on the proper management of financial risks and ensuring an adequate level of safety of all its functional components. As a criterion for the effectiveness of the process of ensuring the financial security of the company, sustainable development of the enterprise was determined in the conditions of an unstable economic environment.

Factors of Influence on the Financial Performance of Agricultural Enterprises

2020 ◽  
pp. 220-227
Author(s):  
Mariia Petrova ◽  
Keyword(s):  
Financial Performance ◽  
Economic Activity ◽  
Complex Problem ◽  
Economic Stability ◽  
Agricultural Enterprises ◽  
Technical Innovations ◽  
Factors Of Influence ◽  
Definition Of ◽  
High Level ◽  
The Cost

The article is devoted to the analysis of factors of influence on the increase in financial performance of agricultural enterprises. The approaches of scientists to determine the essence of the concept of profit are analyzed, their own definition of the concept is formed. The system of proof that the company's task is to make a profit, which is the main stimulus of economic activity is provided. Profit ensures the economic stability of the company, guarantees its financial independence. In order to improve financial results, the company is interested in looking for untapped opportunities and reserves, more efficient ways of using resources, producing products for which there is demand, applying organizational and technical innovations that ensure the efficiency of production, etc. Therefore, the study of factors that affect the level of profitability of the company is a very topical topic that requires further research. It has been established that profit is the main financial result and an incentive for the economic activity of enterprises, the main source of its functioning and development. In today's environment, improving financial results is a complex problem. For their continued growth, the company is interested in updating methods of mobilizing hidden opportunities and reserves, preserving existing and attracting additional resources, upgrading production facilities, focusing on the production of goods of constant and high demand, introducing organizational and technical innovations, and constantly improving the efficiency of production. The need for continuous creative analysis of factors that affect the size of the profit is emphasized. Ways to ensure the growth of financial results of agricultural enterprises by reducing the cost of production, adjusting the prices of products, increasing the technological level of production, changing the structure and volume of products, increasing soil fertility, the level of productivity, the most rational use of labor, material and financial potential are explored. All this, combined with the effect, is able to provide the company with a high level of profitability of operation, increase its level of competitiveness, increase the demand for products, develop export potential, attract new investors, update the fixed capital, improve the fertility of the soil, eventually improve the environment.

scholarly journals Definition of economic security of the subject of economic activity

2019 ◽  
pp. 70-78
Author(s):  
Roman Snishchenko
Keyword(s):  
Systematic Approach ◽  
Negative Impact ◽  
Economic Security ◽  
Security Studies ◽  
Theoretical Generalization ◽  
Important Direction ◽  
The Subject ◽  
Basic Approaches ◽  
Definition Of ◽  
Further Development

Introduction. Unstable Economy of Ukraine due to political and military factors accelerates the negative impact of the competitive environment in entities making their business vulnerable and unstable. The issue of companies’ economic security is becoming especially important. Gained experience is to be improved and further development of theoretical and methodological apparatus of companies’ economic security as an important direction of Security Studies is required. Goal. The article aims to study the author’s definition of economic security entities on the basis of acquired scientific experience. The object of the study is the processes of economic security. The subject of research is the theoretical bases of economic security at a separate business entity. Methods. Theoretical and methodological basis of the study is a systematic approach to the definition of economic security as a scientific category, scientific works of domestic and foreign scientists, the method of theoretical generalization, analysis, synthesis, abstract and logical, and others. Results. The article analyzes the current set of definitions of the company’s economic security. The basic approaches to the interpretation of the term are grounded. The expediency of refining classifications and increasing the number of approaches to the definition of economic security are substantiated. The author defines the complex economic category “economic security” as it relates to the business entity. Discussion. It is necessary to clarify purposes and principles of providing economic security of business entity under unstable economy.

scholarly journals Improving and raising the effectiveness of audit of tax accounting at the agricultural enterprises

2019 ◽  
pp. 15-21
Author(s):  
Mikhail Kotsupatryi ◽  
Natalia Novak ◽  
Olga Sarapina
Keyword(s):  
Corporate Management ◽  
Economic Stability ◽  
Agricultural Enterprises ◽  
Tax Legislation ◽  
Single Tax ◽  
Analysis And Synthesis ◽  
Tax Audit ◽  
Definition Of ◽  
Tax Reporting ◽  
Audit Reports

The subject of the study is theoretical and practical aspects of the formation, implementation and increase of the efficiency of audit of tax reporting of domestic enterprises. The purpose of the work is to determine the content, features and theoretical and practical principles of implementation, improvement, increase of the efficiency of audit of tax reporting of enterprises as a basis for their sustainable and competitive development in the future. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, accounting and audit. Results of work. The article defines the content of taxes, tax reporting and audit in agrarian enterprises. The procedure and stages of carrying out of audits, their purpose, methods, the estimation of efficiency and efficiency are developed. The necessary audit procedures are established. Typical and possible violations of tax legislation and methods of their detection are revealed. The means and directions of improvement of representation of taxes in accounting, tax discipline and carrying out of the tax audit are substantiated. This will help increase the financial and economic stability of agrarian enterprises and their sustainable development. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the work of accounting services of enterprises, audit companies, tax authorities. Conclusions. As a result of writing the article, it was found that the audit of the taxation of agricultural enterprises has certain characteristics. They are determined by the specifics of agriculture itself. It is fully related to the definition of payers and the establishment of a single tax (EP). The organizational and economic bases of the audit, its purpose, stages, procedures, types of inspections were determined. The content of audit reports and the significance of their use in corporate management, tax administration is substantiated. Proposals to improve and increase the effectiveness of tax audit on these bases will contribute to strengthening tax discipline, transparency of agribusiness, its optimization and competitiveness in agrarian markets.

scholarly journals ФІНАНСОВО-ЕКОНОМІЧНА БЕЗПЕКА СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ: ТЕОРІЯ ТА ПРАКТИКА

2019 ◽  
pp. 312-319
Author(s):  
Tetiana Gogol ◽  
Valentyn Nekhai
Keyword(s):  
Control Object ◽  
Economic Security ◽  
Climatic Conditions ◽  
Security System ◽  
Internal Security ◽  
Agricultural Enterprises ◽  
External Threats ◽  
Definition Of ◽  
Functional Components

The article discusses the existing approaches to the interpretation of the concept of "economic security of the enterprise" and conducts a retrospective analysis of conceptual approaches to the definition of this concept, identifies the main functional components of the economic security of enterprises adequate to modern realities. Particular attention is required to the issues of economic security of agricultural enterprises, the specific nature of which requires the establishment of a mechanism of double adaptation to economic and climatic conditions. It is noted that the economic security system of an enterprise is a subject and a control object and requires: a description of the control object, formalization of the goals of the control object existence, determination of the set of criteria for managing the object, design and creation of a control system that can minimize losses and provide protection against internal and external threats. The economic security system of an enterprise should be considered as a structured set of interconnected elements of external and internal security entities, their functionality, economic security policies, organizational structure, strategies and tactics, principles and methods aimed at ensuring the functioning of the enterprise and capable of countering internal and external threats.

scholarly journals Borderline states of economy of the territory: “fine edge” or “void” in between security and danger

2020 ◽  
pp. 28-42 ◽  
Author(s):  
Liudmila Konstantinovna Samoilova
Keyword(s):  
National Economy ◽  
Economic Security ◽  
The State ◽  
Economic Science ◽  
Scientific Publications ◽  
Distinctive Features ◽  
The Subject ◽  
Definition Of

Based on the analysis of provisions of economic science, this article characterizes the state of national economy from the perspective of protectability from negative activities of various origin. In most works the emphasis is placed on its diametrically opposite states – secure and dangerous; but there are also borderline states of conditionally secure and pseudo-secure, which do not receive due attention in the scientific publications. In this regard, the goal is to eliminate the terminological gap that exists in economic science, substantiated by the absence of approaches towards demarcation of these states, by decomposing the definition of “economic pseudo-security”. The result of the conducted research consists in explication of the term “economic pseudo-security” based on specification of attributive features as pseudo-dynamism, pseudo-sustainability, and pseudo-protectability. The inner content of each of the aforementioned criteria is described through their distinctive features. These acquired results are aimed at broadening of theoretical provisions of economic science and systematization of knowledge on the economic security. Usage of separate parameters of pseudo-security would allow the subject of protection, i. e. the state, promptly responding to alternation of the course of socioeconomic processes on macro- and micro-levels in order to prevent the development of borderline states of national economy and their possible later transition into the dangerous.  

scholarly journals THEORETICAL FUNDAMENTALS OF APPLICATION OF HOLISTIC MANAGEMENT OF ECONOMIC SECURITY OF THE ENTERPRISE

2021 ◽  
Author(s):  
Sophia-Anna Chura
Keyword(s):  
Organizational Support ◽  
Economic Security ◽  
Security Assessment ◽  
Holistic Management ◽  
Number Of Factors ◽  
State Region ◽  
Analytical System ◽  
Definition Of ◽  
Functional Components ◽  
Theoretical Foundations

The process of functioning of Ukrainian enterprises is accompanied by the emergence and significant influence of a significant number of factors, without a timely and adequate response to which survival is impossible. The system of economic security in the conditions of each enterprise should be focused on detection, identification and tracking of change of influence of the basic factors not only internal, but also external environment. Under such conditions, the relevance of the application of holistic management of economic security of the enterprise increases. The aim of the study was to form the theoretical basis for the application of holistic management of economic security of the enterprise by clarifying the essence of the concepts of "security", "danger", "challenge", "risk" and "threat". To form the theoretical foundations of the application of holistic management of economic security of the enterprise used methods: induction and deduction, comparison and systematization - in the study of the essential characteristics of the terms "security", "danger", "challenge", "risk" "threat"; synthesis and analysis - to outline the tasks of security entities to address internal and external challenges, risks and threats; morphological analysis - to prove the need for security assessment on the vertical of economic security; abstract-logical - for theoretical generalizations and conclusions of the study. The definition of holistic management of economic security of the enterprise is formed under which it is offered to understand activity directed on creation of optimum conditions of functioning and development of the enterprise by acceptance and realization of administrative decisions proceeding from integrity of perception and forecasting of dynamics of internal economic processes, availability of resource and organizational support and interaction with external security actors. The essence of such concepts as "security", "danger", "challenge", "risk", "threat" is specified, and also interrelations and priority tasks for subjects of safety are defined. Requirements for the construction of information and analytical system, which should be focused on identifying factors influencing the level of EBP, by:tracking changes in the level of security not only in general, but also in terms of the main functional components (financial, personnel, technical and technological, information, force) with further detection, identification and assessment of the dynamics of challenges, risks and threats; systematic monitoring of the level of security along the vertical of economic security, ie the state, region, industry, enterprise and individual.

scholarly journals PRINCIPLES OF FORMATION OF SOCIAL RESPONSIBILITY AND DETERMINATION OF THE SOCIAL PRICE OF PRODUCTION AT AGRICULTURAL ENTERPRISES

2020 ◽  
pp. 7-19
Author(s):  
Anna Diuk
Keyword(s):  
Social Responsibility ◽  
Rural Areas ◽  
Agricultural Sector ◽  
Economic Assessment ◽  
Economic Security ◽  
Scientific Development ◽  
Social Efficiency ◽  
Agricultural Enterprises ◽  
The Social ◽  
Definition Of

Introduction. The agricultural enterprises are mostly the only businesses in Ukraine that are involved in rural areas in the processes of social and economic security, responsible for their development in modern times. Therefore, one of the priorities of the studied problems of rural life and management is the principles of formation and economic assessment of social responsibility of agricultural enterprises. Methods. The theoretical and methodological basis for the scientific development of the principles of social responsibility, determining the social price of production in agricultural enterprises were the works of domestic and foreign scientists on the development of general economic and sectoral theories, the practice of the agricultural sector, social and economic efficiency, rural development. A set of research methods are used in this article: monographic, analysis and synthesis, abstract and logical, etc. Results. The article focuses on the internal economic context of social responsibility, followed by the definition of the structure of socially oriented costs and substantiation of the approach to determining the social price paid by the entrepreneur. It is proposed to determine the social price by the gradation of the cost by levels. It has been established that the definition of social efficiency of management includes aspects of social responsibility and characteristics of the social price of production. Discussion. Assessment of the composition, dynamics and changes in the structural ratios of indicators of social responsibility provides an opportunity to improve the theoretical and methodological foundations of interpretation of social competitiveness of agricultural enterprises, which forms the prospects for further research. Keywords: agricultural enterprises, social responsibility, social competitiveness, social efficiency, social price.

scholarly journals SYSTEM-FORMING ELEMENTS AND FACTORS INFLUENCING THE ENVIRONMENTAL AND ECONOMIC SECURITY OF SUSTAINABLE DEVELOPMENT OF AGROINDUSTRIAL COMPLEX

2019 ◽  
pp. 15-21
Author(s):  
Svitlana LUTKOVSKA
Keyword(s):  
Sustainable Development ◽  
Industrial Development ◽  
Agricultural Sector ◽  
Economic Security ◽  
Economic Science ◽  
Organization And Management ◽  
Multi Stage ◽  
Definition Of ◽  
Agroindustrial Complex ◽  
The Impact

The article investigates the essence of system-forming elements and factors of influence on ecological and economic security of sustainable development of agroindustrial complex. Ecological and economic security, as one of the priority areas of economic science, based on subject and interdisciplinary principles in the field of organization and management, will contribute to the formation of a new agricultural sector of the economy. It has been established that the agroeconomic security system for sustainable agro-industrial development is complex, has an extensive communication system and is interconnected with other multi-stage systems, in particular food security. The definition of "system of ecological and economic security of sustainable development of agroindustrial complex" has been formed. It is proved that the link between the environmental and economic security of sustainable agro -economic development with the quality of life of the population indicates the existence of a set of threats that need to be explored to justify the impact tools and technologies for managing the environmental-economic security of sustainable agro-industrial development.

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