scholarly journals Formation of the mechanism of ensuring economic security of the agricultural enterprise

Author(s):  
A. A. Akbasheva ◽  
I. S. Dzakhmisheva ◽  
Y. V. Masalova

The scientific article proposes a mechanism for ensuring the economic security of an agricultural enterprise, which contributes to the improvement of the financial position of an economic entity in the existing one. The current system of the process of ensuring economic security is a guarantee for the stable development of an economic entity, therefore the developed mechanism is in demand and a necessary condition for the development of an agricultural enterprise. The mechanism for ensuring the economic security of an enterprise is formed through a system of management activities in financial relations by using certain principles, financial levers, tools, methods of legal and information research, which allows achieving the main goals of the enterprise. Among the main components of the mechanism for ensuring economic security, eight main stages of the entire mechanism are proposed. The scope and specificity of the enterprise's business is formed taking into account the property status and financial interests of the enterprise: growth in the market value of the enterprise and maximization of profits; sufficiency of fixed and working capital; availability of the required volume of investment resources; optimization of payments to the budget, etc. ensuring the economic security of the enterprise plays a significant role in its functioning as a whole. The implementation of an effective mechanism for the economic security of an enterprise requires proper attention from managers to the level of integration into the global information space, the economic interests of the company, the level of expenditure of corporate resources and a clear organization of activities. The mechanism of the process of ensuring economic security is based on a systemic combination of certain tools, methods, means and information and analytical process of ensuring, created on the basis of objectively existing principles of the process of ensuring economic security, as well as those that are formulated by the subjects of managing the economic security of an enterprise to achieve and protect it. financial interests.

2021 ◽  
Vol 10 (47) ◽  
pp. 271-281
Author(s):  
Tatiana Yu. Nikolenko ◽  
Lidiya V. Semina

The article deals with issues related to the assessment of the economic security level taking into account the innovative activity of the enterprise. The relevance of the problem of increasing the degree of economic entities protection in modern conditions with high competition is reflected. The main components that form the economic security of the organization are listed, and their brief characteristics are given. Besides, the article presents the author's step-by-step procedure for assessing the economic security level. Special attention is paid to the impact of effective innovation on the economic security level of the enterprise. The mathematical calculation for determining the economic security level is shown in more detail on the example of the technical and technological direction of the enterprise, which involves active innovation. The resulting calculations prove the high impact of successful innovations on the economic security of an economic entity due to the priority of this area of activity, as well as the possibility of extracting a significant share of profit. Thus, the article proves the statement about the feasibility of evaluating the innovative potential of the enterprise, as well as analyzing the level of its compliance with the requirements of external and internal environments.


2018 ◽  
Vol 20 (86) ◽  
pp. 34-38
Author(s):  
S. M. Honcharuk ◽  
N.P. Moroz

The purpose of this scientific article is to find a complex solution of the implementation the security audit at the enterprise by developing theoretical and practical recommendations based on the principles of socially oriented economy. It should be focused on the information provision for the system of economic security of the enterprise. This scientific article deals with the creation of security audit at the enterprise. The authors considered the basic principles of the theory of economic security of the enterprise and researched its evolution. An analysis of the current state of the fight against offenses in the economic sphere was carried out. The prospects for implementing of the security audit were determined. Theoretical and practical elaborations in this field that have been used effectively in conditions of the market relations, combined with legal and socio-technological features of Ukraine may open new opportunities for the searching of more perfect models of security audit at the enterprises. Methodological basis of the research are scientific and empirical methods of investigation of the security audit based on the use of accounting and analytical technologies. Such methods as analysis, synthesis, comparison, historical, dialectical and statistics have been used for the exploring of this complex process. The authors provided the statistical data, which confirms not effective way of working of law-enforcement agencies related to the crimes in economic sphere. This may threaten the economic security of our state. On the basis of the study, relevant conclusions and generalizations were made. The security audit will help to identify and minimize commercial, financial and other risks in the management of the enterprise in a timely manner. This article justifies the necessity of implementing of the security audit, as an independent expert (auditor) who performs the audit of production, financial and economic activities. There were determined the main components of conceptual model of security audit at the enterprise. It should include the following elements: the purpose of the audit, methods of audit, its object and subject, assessment of the integrated security systems and subsystems of the enterprise; a mechanism to identify threats in the security audit and quality control of it.


Author(s):  
A. A. Akbasheva ◽  
E. A. Yaitskaya

In modern unstable conditions of economic development, special attention is paid to the financial condition of enterprises, since it reflects all aspects of the financial and production activities of an enterprise, determines its potential in the business world, competitiveness, stability in the market and determines potential positions in the market. Analysis of the financial condition of an enterprise in the presence of internal and external threats will allow assessing the current and prospective financial position of an economic entity, assessing the potential pace of development, identifying possible sources of assets formation, and predicting the financial position of an enterprise in the market. The scientific article summarizes modern methods of analysis and assessment of the financial condition of an enterprise, studies the systems for determining the financial condition as a tool for ensuring economic security. and also presents their features and content. Based on a comparison of the most common methods for assessing the financial condition of an enterprise, the following conclusion can be drawn: at present, when analyzing the financial condition of enterprises, the problem of choosing a methodology that meets the requirements of an enterprise to enhance the analysis of one or another block of economic and financial indicators is highlighted. That is, the given interconnections of the analyzed phenomena that characterize financial and economic activities can be very diverse and complex. Therefore, it is advisable to conduct analytics using not all the diversity, but only those factors and indicators on which the results of the financial and economic activities of the enterprise directly depend. All methods of assessing the financial condition of enterprises can be applied at enterprises in order to ensure economic security. Enterprises in an environment of uncertainty continuously need timely, objective and complete information about their financial condition to ensure constant and stable protection against real and potential threats and hazards. Moreover, owners and investors need such information. However, it is always necessary to remember and realize that the conditions of a market economy dictate their own rules, the promotion and development of enterprises takes place in a tough competitive environment, therefore, information should be submitted in a timely manner in order to make appropriate management decisions.


Author(s):  
Mykhailo Arych ◽  
Artur Oleksyn

The main components and features of financial and economic security of the food market are studied in the work. Thus, the conceptual and categorical apparatus of financial and economic security of the food market is analyzed, which includes such aspects as foreign economic, social, agricultural, food, agro-industrial, financial, as well as the aspect of product quality and safety. The factors of influence, economic conditions financial and economic security of the food market are studied. It is established that the main principles of food market security are the physical and economic availability of food; sustainability of food and stability of the food market; food quality and food safety for consumers; food self-sufficiency; food independence. The results of the scientific article also show that the main directions for the functioning of an effective state policy of food market security are: 1) the achievement of full food security in the production of agricultural products with the subsequent transformation of Ukraine into a major regional exporter of these products; 2) the formation of a strong agro-industrial complex, resistant to external and internal threats, based on the balanced development of all regions of the country; 3) the formation of foreign trade conditions for food security. It is determined that the main methods of public policy are administrative, economic, and legal. The paper also analyzes the structure and components of the financial and economic mechanism, which is a system of organizational, economic and legal measures taken to prevent threats to food market security. At the same time, the scientific work identifies potential opportunities to increase the level of financial and economic security of the food market: increasing the competitiveness of agricultural enterprises and intensifying their development; increasing the purchasing power of the population and their real incomes; creating financial reserve funds; providing quality information and analytical support, etc.


2014 ◽  
Vol 9 (2) ◽  
pp. 141-151
Author(s):  
Jolanta Wiśniewska

The purpose of this article is to present the correlation between management of an economic entity and the development of ethical accounting dilemmas in the era of high-risk business. In the globalisation era and recurring economic crises, realisation of the objectives of a company takes place under high risk conditions. It is therefore necessary to use a proper management system. The necessary condition for making all decisions is to have relevant information. The value and relevance of these decisions depend on the quality of information which they have been based on. Lack of ethics in accounting has a direct impact on the company's management, which is based on information generated by the accounting system of the company. Ethical dilemmas arising in accounting are also ethical dilemmas arising in the process of business management. 


2019 ◽  
pp. 79-89
Author(s):  
Khrystyna Prytula ◽  
Yaroslava Kalat ◽  
Iryna Kyryk

An integral part of the implementation of any reform is the emergence of the risks of its negative impact on one or another area of region development. The decentralization reform in Ukraine is not an exception. In its the context the most probable occurrence of negative phenomena is in the border regions, which could be prevented by first detecting them. In the scientific article, the authors focus on the analysis of a number of challenges for the development of border regions in the context of decentralization reform. Given the territorial remoteness of the central regions of the country and the capital, which today serve as areas of concentration of investment and economic activity, the border regions traditionally (this is typical for the border areas of the EU member states) lag behind the rest of the regions by the main socio-economic indicators of development. Among the main challenges facing the border regions of Ukraine today are the following: the provision of competitiveness in the context of European integration processes and reduction of the border barrier function; low level of economic security; the outflow of human capital and the issue of ethnic minorities. Based on an expert survey of representatives of the fifteen united territorial communities (UTCs), the possibility of such risks of decentralization in the border regions were defined as following: groundless use of local budget funds; emergence of significant imbalances between delegated new authority and available financial resources of the community; increasing uneven development of territories within the community; increasing uneven development of communities within the country; deterioration of the availability and quality of providing educational and medical services; deterioration of the quality of local government; reducing of the state influence on the management of local development processes; radicalization of political unions representing the interests of ethnic minorities in places of their compact residence; further economic decline of the territory of communities and so on.


Author(s):  
Oleksandr Kuchmieiev

The aim of the article is to analyze the state of risk management in wholesale enterprises, identify gaps and shortcomings, identify the main components of comprehensive economic security of wholesale enterprises. The methodology of the survey. The following research methods were used to solve the research tasks: analytical for studying and analyzing the scientific literature of the problem, regulations, official websites on the Internet, as well as analysis of functions, methods and technologies of integrated economic security of wholesale enterprises; generalizations for defining the conceptual apparatus of research, formulation of theoretical and practical approaches and conclusions; modeling in order to develop an algorithm for planning work on risk management in wholesale enterprises; observation of the functioning of wholesale trade enter- prises in modern realities, etc. The scientific novelty of the work is to develop an algorithm for planning work on risk management in wholesale enterprises. Conclusion. The article reveals the procedure for studying the destabilizing fac- tors and opportunities of the internal and external environment of the wholesale enterprise, in particular: first it is proposed to determine the factors of external and internal environment that affect the company and will affect it in the stra- tegic period; then gather information about these factors; further evaluate the


Author(s):  
Yuliia Tovstohan ◽  
◽  
Serhii Ivanov ◽  

The scientific article examines the modern mechanism of protection of intellectual property rights in Ukraine. Attention is paid to the historically first using of the concept of intellectual property rights in international law and the shortcomings of this definition. The legal definition of this concept contained in the Civil Code of Ukraine is analyzed. It is concluded that the legislative enshrinement of intellectual property rights is evidence of its recognition by the state, and such a right applies to special objects, the list of which is enshrined at both national and international levels. The question of the relationship between the concepts of "protection" and "defense" of civil rights is covered. The main groups of approaches of scientists to the solution of this problem are indicated. An approach that defines "protection" as a general concept for "defense" is supported, where "protection" is a broader concept that covers the term "defense". Emphasis is placed on the fact that although these legal categories are related, they cannot be identified. The main features that distinguish these concepts are listed, and the features of "defense" as an independent concept are highlighted. There are given examples of definition of the concept of protection of intellectual property rights given by scientists. Based on these definitions, the main features of this term are summarized. The issue of forms of protection (jurisdictional and non-jurisdictional) has been studied. The general and special order within the jurisdictional form is distinguished. It is noted about the peculiarities of self-defense as a non-jurisdictional form. The focus is on the judicial (general) procedure for protection of intellectual property rights as the main one. Possible ways of protection (civil, administrative, criminal, and criminal) are analyzed. The problems and shortcomings of the current system of legal protection and protection of intellectual property rights in Ukraine are analyzed. Both reports from international partners and research by Ukrainian scientists were used. The authors outline ways to solve existing problems. The conclusions of the study are formulated and the possibility of further scientific research in this area is indicated.


2020 ◽  
pp. 22-28
Author(s):  
Tatyana Lyzo ◽  
Pavel Krylov

Articular cartilage is constantly exposed to high loads. Wearing out of joints due to aging, as well as their poor functioning, is a common problem leading to a significant decline in the quality of human life. Lubricin is one of the main components of the biological lubrication system, it is a surface-active mucinous glycoprotein, which plays an important role in cartilage integrity. Its main function is to protect the cartilage surfaces from excessive friction – a necessary condition for maintaining the health of mammal joints. Moreover, lubricin has growth-regulating properties, it participates in the maturation of the subchondral bone and prevents cell adhesion. Although the molecule of lubricin was discovered almost half a century ago, there is still not much data available. The molecule has a great potential in medical applications. Studying lubricin can help solve problems caused by joint diseases, such as osteoarthritis. This review presents up-to-date information about structural and functional features of lubricin, its role in maintaining the integrity of articular cartilage, which can serve as a basis for the development of chondroprotectors or as a material to improve existing joint prostheses.


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