scholarly journals ECONOMIC SECURITY OF PRIVATE ENTERPRISES

2018 ◽  
Vol 2018 (9) ◽  
pp. 60-73
Author(s):  
Hanna BLAKYTA ◽  
◽  
Viktoriia MELNYK ◽  
Olena PURDENKO ◽  
Keyword(s):  
Financial Stability ◽  
High Efficiency ◽  
Legal Protection ◽  
Developed Countries ◽  
Economic Security ◽  
The State ◽  
Private Enterprises ◽  
Main Components ◽  
Definition Of ◽  
High Level

The article is devoted to the definition of the essential characteristics of economic security of private enterprises and its main components; it is proposed to expand the main structural elements of the system of economic security of private enterprises. The main functional objectives of economic security are: ensuring the high financial efficiency of work, financial stability and independence of private enterprises on a industry scale; ensuring technological independence and achieving the high competitiveness of the technical potential of small business enterprises; achievement of high efficiency of management; achievement of a high level of personnel qualification and its intellectual potential; Minimizing the devastating impact of the results of industrial and economic activity on the state of the environment; qualitative legal protection of all aspects of the activity of private enterprises, etc. It is proposed to consider the system of economic security of private enterprises as an integral set of subjects and objects of security, an environment that ensures their interaction and purposeful activity in the internal and external environment in relation to countering threats, protection of economic interests and, in general, creation of safe conditions for functioning at the planned level indicators. Attention is drawn to European experience and standards in the field of business security, but to take into account the fact that private enterprises of Ukraine are forced to operate in more difficult and dangerous conditions than in developed countries, therefore, during the period of the current stage of reforms in the sphere of private entrepreneurship, it is recommended to introduce normative and legal base which would fine-tune the peculiarities of functioning of private enterprises and create favourable conditions for the emergence of the economic crisis in order to create a reserve of strength in the event of unforeseen circumstances, as private enterprises are a significant component of the economic security of the state.

scholarly journals MANAGEMENT OF FINANCIAL AND ECONOMIC SECURITY OF THE ENTERPRISE (ON THE EXAMPLE OF ALTAIR + LLC)

2020 ◽  
Vol 11 (87) ◽  
Author(s):  
Leonid Katranzhy ◽  
◽  
Kateryna Novik ◽  
Keyword(s):  
Performance Indicators ◽  
Financial Stability ◽  
Scientific Literature ◽  
External Environment ◽  
Integrated Approach ◽  
Economic Security ◽  
Huge Number ◽  
Definition Of ◽  
High Level ◽  
Important System

The theoretical bases of essence of management of financial and economic safety of the enterprise are investigated. It is noted that in the scientific literature there is a huge number of opinions on the essence of the concept of financial and economic security, which is quite new in domestic economics. It is established that financial and economic security is an important system for ensuring the resilience of the enterprise to the changing external environment, and therefore consists of many effectively interconnected elements. The high level of financial and economic security of the enterprise is due only to a well-thought-out concept that operates at a particular enterprise and includes means, measures and methods to ensure financial stability and economic development of the enterprise. The process of managing the financial and economic security of the enterprise is divided into several successive stages: clear definition of the interests of the enterprise, forecasting possible threats, assessing the level of financial and economic security of the enterprise and comparing it with the normative, budgeting of financial and economic security, feedback in the implementation of measures by adjusting them. It is revealed that the integrated approach in the assessment of the level of financial and economic security of the enterprise is the most acceptable for domestic enterprises due to the coverage of a large number of important performance indicators in one integrated indicator. We have improved the method of assessing the level of financial and economic security of the enterprise, proposed by scientists N.V. Bondarchuk and M. Humenchuk, in accordance with the specifics of the activities of Altair + LLC. Along with the financial gaps, which these scientists propose to analyze in the process of assessing the financial and economic security of the enterprise, we proposed to analyze the technical, organizational, personnel and integration characteristics. It has been proved that the improved methodology is effective and allows to objectively assess the financial and economic security of Altair + LLC, as well as to identify reserves for improving the company.

scholarly journals Economic Security Management of Insurance Services Market of Ukraine: The Theoretical Aspects and Practical Recommendations

2021 ◽  
Vol 8 (523) ◽  
pp. 156-162
Author(s):  
R. V. Kobko ◽  
Keyword(s):  
Rapid Change ◽  
Influence Factors ◽  
Developed Countries ◽  
Economic Security ◽  
State Regulation ◽  
The State ◽  
The World ◽  
High Level ◽  
Practical Recommendations

The article is aimed at defining the theoretical aspects of managing the economic security of the insurance services market of Ukraine, searching for ways to develop special practical recommendations to solve the outlined problem. In the context of transformational changes and globalization metamorphoses, the issue of ensuring a high level of economic security of the insurance services market in Ukraine is one of the priorities. The article discusses the risk factors influencing the provision of a high level of economic security of the insurance services market of Ukraine, analyzes the mechanisms for managing the economic security of the insurance services market. Particular attention is paid to the characterization of models of the State regulation of economic security of the insurance services market of the countries of the world, which helps to form the main emphasis on the state of development of the insurance services market of Ukraine. The practice of developed countries of the world indicates the inadmissibility of such a mechanism for ensuring economic balance as insurance premiums, and the need to focus on the formation of insurance reserves. Based on the practice of the developed countries of the world, it is advisable to summarize the mechanisms for ensuring the economic security of the insurance services market as a single system, monitoring of which will ensure systematic economic development, quick managerial decisions in transformational conditions and attraction of investment funds for long-term strategic planning. In addition, the article draws a parallel between ensuring a high level of economic security of the insurance services market and the development of the Ukrainian economy in the context of a rapid change in external influence factors, involving priority mechanisms for ensuring the long-term investment development of the country. The main directions of improvement of the State regulation of economic security of insurance services market are proposed.

scholarly journals DEVELOPMENT OF A MECHANISM FOR MANAGING THE INCOME OF FINANCIAL AND CREDIT INSTITUTIONS IN THE CONTEXT OF ECONOMIC MODERNIZATION

2021 ◽  
Vol 80 (1) ◽  
pp. 53-58
Author(s):  
G. P. Koptayeva ◽  
◽  
M. Kanabekova ◽  
Ye. Zh. Yertayev ◽  
A. B. Orazbayeva ◽  
...  
Keyword(s):  
Financial Management ◽  
Financial Stability ◽  
Banking Sector ◽  
High Efficiency ◽  
Banking System ◽  
Economic Security ◽  
Practical Implementation ◽  
The Stability ◽  
Definition Of ◽  
Credit Institutions

The research is caused, firstly, by the need to specify the definition of financial and credit institutions as subjects of the banking sector of Kazakhstan, analyze and evaluate existing approaches to managing their stability in the strategic aspect and identify factors (possible threats and dangers) that lead to loss of financial stability, and, secondly, by the need to develop a mechanism for managing the financial profitability of financial and credit institutions, ensuring their stable position both in the short and long term. To improve the quality of financial management and ensure the profitability of financial and credit institutions, it is necessary to justify and develop a strategy for managing their financial stability. At the same time, it should be borne in mind that even with high efficiency and profitability, insufficient attention to the issues of ensuring the stability and economic security of financial and credit institutions can lead to financial difficulties for them. Taking into account the problems discussed above, the relevance of issues related to improving the stability mechanism of financial and credit institutions has significantly increased, as has the need to find a new methodological apparatus aimed at adapting and studying foreign experience and its practical implementation in the domestic banking system.

scholarly journals ESSENTIAL CHARACTERISTICS OF THE ECONOMIC SECURITY OF THE STATE AND ITS MAIN COMPONENTS

World Science ◽  
2019 ◽  
Vol 3 (11(51)) ◽  
pp. 4-8
Author(s):  
Golovko Vladyslav
Keyword(s):  
Hierarchical Structure ◽  
National Economy ◽  
Negative Impact ◽  
Economic Security ◽  
The State ◽  
Historical Aspects ◽  
The Hierarchical Structure ◽  
Main Components ◽  
High Level ◽  
Social Demographic

The historical aspects of the development of economic security are considered. The hierarchical structure of economic security was formed according to the results of the study. Each level is characterized separately. The essence of the concept of “economic security of the state” has been defined. Economic security of the state should be understood as such a condition of the national economy, in which it is possible to provide a high level of protection of the interests of each of its subjects from the negative impact of external and internal threats. The main components of the economic security of the state are identified, which include: financial, social, demographic, innovative, investment, food, energy and technological. The process of achieving a high level of economic security of the state by ensuring security for each of its components is presented.

FEATURES OF THE PROTECTIVE APPROACH TO DETERMINING THE REGIONS’ ECONOMIC SECURITY

2017 ◽  
Author(s):  
Yuliya Tymchyshyn ◽  
Keyword(s):  
Economic Development ◽  
Regional Economy ◽  
Geographical Location ◽  
Economic Security ◽  
The State ◽  
Regional Economic ◽  
The Stability ◽  
Definition Of ◽  
High Level ◽  
Perception Of Security

The article defines the essence of the concept of “the region’s economic security”. A number of scientific approaches to defining the category of “economic security” in modern economic security are considered. A protective approach to the interpretation of economic security, which considers security as protection from danger, focuses on the perception of security as a form of confrontation with danger. The views of scientists on the factors influencing the state of the region’s economic security are analyzed. The risks of regional economic development, which are divided into exogenous and endogenous, are considered. A variety of threats have been identified that pose a danger to the full life of economic entities at the regional level. Today, one of the main threats to the regions’ economic security is the gap in the levels of socio-economic development of regions: differences in geographical location, natural resources, human resources, structure and specialization of regional economic complexes, features of economic and historical development. The analysis and systematization of scientific approaches to the definition of “economic security of the region”, the main ones are identified, such as: a set of conditions and factors that ensure the sustainability and stability of the region's economy; the ability of the regional economy to function in a mode of self-reproduction; certain economic independence and integration with the state economy; protection from the effects of destabilizing factors. The system of the region’s economic security is highlighted as a set of interrelated organizational and legal measures to reconcile various interests, which ensures the stability, adaptability, self-organization and development of the regional economy in interaction with the external environment of its operation. The main objects and subjects of the region’s economic security system are substantiated. Two strategic goals of achieving a high level of the region’s economic security, which corresponds to the level of European regions, are described.

The Threats of Ukraine Financial Security: Identification and Systemization

2019 ◽  
pp. 73-80
Author(s):  
Oleksandra Maslii ◽  
Andrii Maksymenko ◽  
Svitlana Onyshchenko
Keyword(s):  
Financial Stability ◽  
System Development ◽  
Financial System ◽  
Economic Security ◽  
The State ◽  
Financial Security ◽  
Monitoring And Control ◽  
Development Indicators ◽  
Security Indicators ◽  
And Control

Place of monitoring and control of risks of financial stability of the state in the system of ensuring financial security of the state was substantiated. Methods of identifying threats to Ukraine's financial security through the current and strategic analysis of financial system development indicators were considered. Tendencies of economic development of Ukraine in the context of revealing sources of threats to financial stability of the state were analyzed. Dynamic analysis of the actual values of the financial security indicators of Ukraine as a whole and its separate components had been carried out. Threats to Ukraine's financial security were identified based on comparative and trend analysis. Reasons for the critical state of debt, banking and monetary security in the financial structure and the preconditions for the emergence of systemic threats had been investigated. Systematization of risks and threats to Ukraine's financial security by its components had been carried out. Influence of systemic threats in the financial sphere on the economic security of the state was generalized. International experience of monitoring financial stability of the state was analyzed. Additional risks to the national financial system are associated with the globalization and digitization of the state financial system that are not taken into account by valid methodological recommendations for calculating the level of economic security of Ukraine were highlighted.

Economic sovereignty and economic security of Ukraine (interrelation and mutual understanding) in the context of their doctrinal and legal support

2021 ◽  
Vol 28 (3) ◽  
pp. 209-223
Author(s):  
Vasyl Ya. Tatsii ◽  
Yevhen M. Bilousov ◽  
Daryna S. Kosinova
Keyword(s):  
Economic Security ◽  
The State ◽  
Mutual Understanding ◽  
Economic Relations ◽  
Economies In Transition ◽  
Effective System ◽  
National Model ◽  
Legal Security ◽  
Definition Of ◽  
National Systems

The purpose of this article is to address current issues of doctrinal and legal security of economic security of the state with the actualisation of issues concerning the relationship between the concepts of “economic security” and “economic sovereignty” in their relationship and mutual understanding. The authors pay attention to the analysis of existing in the national legal doctrines of individual countries scientific approaches to the definition of “economic sovereignty”, clarify its main features, analyse the scientific approaches of domestic and foreign researchers to define the concept of “economic security” and on this basis own vision of the instrumental content of these definitions. It is argued that the concept of “economic sovereignty” is primary in relation to the concept of “economic security”. The article examines the national systems (models) of economic security of the state, including, in particular, American, Japanese, Chinese, models of institutional entities (in particular, the EU), models typical of countries with economies in transition. The authors found that Ukraine is characterised by a system (model) of economic security of countries with economies in transition, which is fragmented and inconsistent in its construction, which ultimately affects the state of economic security of the state as a whole. It was found that the main goal of Ukraine at this stage of its development in the context of building a national model of economic security is to create an effective system of means to overcome or minimise existing or potential threats, especially in the context of globalisation of trade and economic relations. The paper emphasises the need to borrow positive foreign experience of legal support of relations for the creation and implementation of national systems of economic security of the state to gradually transform Ukraine into an important participant in the processes of international economic security

scholarly journals Foreign trade security and its support system as a special element of economic security of the state

2020 ◽  
Vol 28 (3) ◽  
pp. 597-607
Author(s):  
Anna Yu. Pak
Keyword(s):  
Foreign Trade ◽  
Economic Security ◽  
The State ◽  
External Influence ◽  
Main Constituent ◽  
Economic Relations ◽  
International Economic Relations ◽  
Definition Of ◽  
Constituent Elements

The article offers a classification of types of economic security and separately identifies foreign trade security as the most important element of the states economic security in the context of global escalation of trade contradictions in international trade. The essential characteristics of foreign trade security, characterized by permanent external influence, are revealed. Based on the identified features and characteristics, the definition of foreign trade security is given as a state of protection of exports and(or) imports from threats caused only by external influence, but not internal, in contrast to other types of economic security. It is shown that it is impossible to achieve the state of full provision of foreign trade security of the state in the conditions of participation in international economic relations. To resolve the contradiction between the goal of maximizing the effect of foreign trade activities and the simultaneous need to ensure security, we propose the formation of a scientifically-based system for ensuring foreign trade security and identify its main constituent elements.

scholarly journals Income Tax: Genesis of Definition and Object of Accounting

2020 ◽  
pp. 38-46
Author(s):  
G. BASHYROVA
Keyword(s):  
Income Tax ◽  
Accounting Standards ◽  
Legal Framework ◽  
The State ◽  
Tax Law ◽  
Accounting System ◽  
Economic Interests ◽  
Main Components ◽  
Definition Of ◽  
The Impact

Income tax in many countries is one of the main sources of filling the public budget and levers of influence on the development of economic processes at the macro level. The income tax ensures the balance of economic interests of the state, legal entities and individuals and the avoidance of excessive tax pressure. The impact of European integration processes on the Ukrainian accounting system increases the relevance of the development of the organization and methods of accounting for income tax. The purpose of the article is to establish the main phases of the evolution of the concept of “income tax”, clarify its economic content and identify the characteristics as an object of accounting. The article examines the historical phases of the income tax evolution, taking into account amendments in the tax law in Ukraine. A review of interpretations of the concept of “income tax” by foreign and domestic scholars was made, to establish the three main approaches to its interpretation: as a direct tax paid by a business entity from the received profit; as an item of the company financial statement, informing concerned parties on the amount of the assessed and paid tax; as a company’s payment to the state for utilization of economic infrastructure and resources. The author’s definition of the concept of “income tax” is proposed, which contributes to the clarification of the accounting terminology. It is argued that income tax should be considered through the prism of the tax law and accounting standards. A comparison of treatment to income tax as an accounting object in the National Accounting Standard 17 “Tax Income” and International Accounting Standards 12 “Income Taxes” is made. Based on a study of the legal framework for the accounting of income tax, its main components are identified as an object of accounting.

scholarly journals COMPONENTS OF THE BUDGET SYSTEM OF UKRAINE AS FACTORS OF FINANCIAL AND ECONOMIC SECURITY

2020 ◽  
Vol 1 (3) ◽  
pp. 29-34
Author(s):  
Oleh Holovko ◽  
Lilia Solomonova
Keyword(s):  
Public Debt ◽  
Financial Stability ◽  
Budget Deficit ◽  
Economic Security ◽  
The State ◽  
State Budget ◽  
Decentralization Reform ◽  
State Pension ◽  
Practical Recommendations ◽  
Budget System

The purpose of this study is to analyze the components of the budget system of Ukraine as factors of financial and economic security to identify negative trends in the context of the implementation of decentralization reform. It is proved that the research of this direction should start with the analysis of the conceptual apparatus and structural relationships between categories. At the top level of the hierarchy there is the category of national security of Ukraine, which, according to current legislation, means the protection of state sovereignty, constitutional order and other national interests of the country from real and potential threats. The category of financial and economic security is also often used in the scientific literature. Given the above classification, in this case we are talking about the financial security of the country as a factor of economic security. Methodology. To stimulate economic development, the practice of modern budget regulation provides for the presence of a planned deficit, which is a source of local and public debt. Depending on the areas of its financing, there are domestic and foreign, local and national debts. The relationship between the above indicators determines the level of budget security of the country, which is one of the most important factors of financial stability was identified in the work. Results. It is proved that, according to the results of the analysis, practical recommendations on budget policy of Ukraine as a factor of financial and economic security should take into account the following steps: against the background of growing social burden on the budget, it is necessary to continue the redistribution of budget funds in favour of the regions, which will increase their level of financial autonomy and reduce the amount of transfer payments; pursue a strict restriction policy to prevent the growth of the state budget deficit and uncontrolled increase in debt; the problem of pension provision increases the burden on the state budget every year. It is necessary to take measures to create a cumulative system of state and non-state pension insurance. Practical implications. The practical consequences prove that in 2016 the public debt of the consolidated budget of Ukraine reached a record 81% of GDP. However, effective economic and budgetary policy allowed to reduce it in 2019 to 50.3%, which was positive. Moreover, the share of external debt was 29.2%. The high budget deficit in 2020 will lead to an increase in debt to 58.7% of GDP, which offsets the previous positive changes. It is determined that at the beginning and at the end of the study period the expenditures of the pension system of Ukraine have been equal to about 10% of GDP. At the same time, financing from own revenues has decreased from 8% to 6%, which is negative. The most critical situation became after 2013, when this indicator began to decline rapidly, increasing the burden on the state budget. Value/originality of the work is an analysis of the components of the budget system of Ukraine as factors of financial and economic security, which in contrast to the existing ones is based on the need for further implementation of decentralization reform and allows to develop practical recommendations for budget regulation.

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