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.

Ground of mechanism of pay in a budget for the pipelinetransporting of hydrocarbon commodities

2019 ◽  
pp. 141-152
Author(s):  
Adam Bodіuk
Keyword(s):  
The State ◽  
Practical Significance ◽  
State Budget ◽  
Economic Interests ◽  
State Recognition ◽  
Main Pipelines ◽  
Business Entities ◽  
Combination Of Methods ◽  
Definition Of ◽  
Hydrocarbon Transport

The subject of the study is the mechanism for determining the fiscal fee forthe main transportation of hydrocarbon goods as a resource concept. The purposeof this article is to justify the nature and prospects of using, instead of currentrent, hydrocarbon fiscal-main income as a fiscal payment, which is brought intothe state budget by operators of the main hydrocarbon-transport system as business entities for their transportation of hydrocarbons and products of their processing through main pipelines appropriate to the economic requirements. Theresearch methodology is determined by a combination of methods: a) cognition:legal analysis (study of the regulatory framework for the use of rent); b) justification: abstract logical analysis (definition of the concepts of hydrocarbon fiscalmain income); c) generalization (substantiation of conclusions and proposals).Results of work. In the process of analyzing the regulatory legal acts that regulate the use of current annuity as payment to the budget for the main transportation of hydrocarbons, it was established that it is not a tax in the interpretationof PKU, since the essence does not meet the official definition of tax, does notmeet the accepted definition of the concept of rent. The accepted nature andmechanism of paying rent for the transportation of hydrogen resources and associated revenues of the state and users of the main hydrogen transport systemand the unpromising nature of its use as a fiscal payment are analyzed. Conclusions.It is proposed that the state pay for the territorial pumping of hydrocarbon resources according to our triple principle as hydrocarbon fiscal-main income, whichcorresponds to its essence, and accordingly change the mechanism for calculatingand depositing funds to treasury accounts. Since the funds come to the revenueside of the state budget, that is, inherently belong to state revenue. The creationof such a mechanism needs certain studies, justifications and government decisions. The same applies to land use, since the quality indicators of soils, wherethe laid pipelines are territorially different. In addition, there is a process ofchanging land for its intended purpose, for the property. The fee for movinghydrocarbon resources should be calculated depending on the type of transport,including pipelines, for a set of indicators: quantity and quality of goods, time,main tariffs and distance of its movement. The amount may be adjusted usingfactors officially established by the CMU. Since the pipelines are located in territorial lands, part of this fee should be transferred to the territorial local budgets.Theoretically, the economic use of trunk pipelines should be considered as a typeof economic environmental management. Therefore, this type of government revenue should be determined by a set of indicators, as well as taking into account the economic interests of business entities authorized by the CMU. Thus, theimplementation of our proposed fiscal payment is relevant, has scientific noveltyand promising practical significance, therefore, for state recognition it is proposedto include it in the Tax Code of Ukraine.

THE IMPACT OF INFORMATION TECHNOLOGIES ON THE REGIONS’ ECONOMIC SECURITY

2017 ◽  
Author(s):  
Yuliya Tymchyshyn ◽  
Keyword(s):  
Information Technology ◽  
Information Technologies ◽  
Organizational Structures ◽  
Economic Security ◽  
Deep Penetration ◽  
Short Term ◽  
Economic Space ◽  
Business Entities ◽  
Short Term Forecasting ◽  
The Impact

The article highlights the impact of information technology on the economic security of regions and threats to economic security of the region that arise from the use of information technology. The system of economic security of the region in the context of development and application of information technologies is considered, which should include the following elements: diagnostics and identification of the existing state of economic security of the region; identification of threats to the economic security of the region from the use of information technology by business entities and from trends and problems in the development of the IT sector in the region; assessment of identified threats; development of effective mechanisms for their prevention; ensuring the increase of the level of economic security of the region with observance of the balance of national, regional and local interests; monitoring the level of economic security of the region. The main tasks of monitoring the economic security of the region in the context of development for the use of information technology are analyzed: monitoring the state of development of the IT sphere of the region and the level of ICT use in the activities of enterprises; timely detection of changes occurring in the IT sphere of the region and in the activities of economic entities of the region in the process of using information technology, and the reasons that caused them; prevention of negative trends leading to the formation and development of tensions in the IT sphere and socio-economic space of the region to prevent threats to its economic security; implementation of short-term forecasting of trends in the most important processes in the IT sphere of the region and in the functioning of economic entities from other sectors of the economy, due to the widespread use of IT in commercial, management and production activities; assessment of the effectiveness of methods, organizational structures and processes of managing the economic security of the region in terms of information development of society and the deep penetration of IT in various areas of management and economic activity at the regional level. The principles of monitoring the economic security of the region in the context of development and application of information technologies are revealed. The requirements to be met by the mechanism of economic security of the region, related to the intensification of informatization processes and the development of the IT sphere, are described. The functions that should be performed by the mechanism of economic security of the region (MESR) related to the intensification of informatization processes and the development of the IT sphere are substantiated. The main groups of computer crimes with the use of information computer technologies are identified, which have an extremely sharp impact on the economic condition of both a particular enterprise and the region as a whole.

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.

CONCEPTUAL PROVISIONS OF THE STATE POLICY OF ENSURING THE ECONOMIC SECURITY OF UKRAINE IN THE CONDITIONS OF MODERN THREATS AND DIGITALIZATION

2021 ◽  
Vol 298 (5 Part 1) ◽  
pp. 280-286
Author(s):  
Olga GARAFONOVA ◽  
◽  
Liydmyla POLISHCHUK ◽  
Liudmyla DYKHNYCH ◽  
Inna YASHCHENKO ◽  
...  
Keyword(s):  
National Economy ◽  
State Policy ◽  
Structural Changes ◽  
Initial Conditions ◽  
Positive Impact ◽  
Economic Security ◽  
The State ◽  
Practical Significance ◽  
External Threats ◽  
The Impact

The article focuses on the relevance of identification and typology of modern risks and threats to the economic security of Ukraine. According to the nature of modern risks and threats, they are classified as hybrid. The hybrid nature of modern threats to Ukraine’s economic security necessitates the application of new approaches to the formation and implementation of state policy to ensure the economic security of Ukraine’s national economy. It is shown that the economic security of the state is a complex dynamic system that requires constant monitoring and management of resilience to internal and external threats in order to ensure a positive impact on socio-economic development, improve macroeconomic development, ensure quality and necessary structural changes and institutional reforms. formation of the system of competitiveness of the national economy. Under such conditions, the general goal of state policy should be to improve Ukraine’s economic security system, ensure a higher level of its resistance to the impact of hybrid risks and threats, factors and conditions of globalization and the world order. The elements of the state policy of economic security of Ukraine are determined, namely – the initial conditions, the purpose of state policy, goals and principles of policy, directions of formation of the system of counteraction to security threats, financial-resource and organizational-managerial support. The practical significance of the research results is that the immaturity of the integral system of economic security of the state is identified, which is due to the imperfection of the institutional environment, the imbalance of its structure, the predominance of the role of informal institutions over formal ones. The scientific novelty of the study is to substantiate the conceptual provisions of state policy to ensure the economic security of the state in the face of non-standard hybrid risks and threats.

scholarly journals Organization of scientific research in the system of financial and economic security: Essence, tasks and methodological approaches

2020 ◽  
pp. 34-41
Author(s):  
Lida P. Rogatina
Keyword(s):  
Scientific Research ◽  
Economic Security ◽  
The State ◽  
Practical Significance ◽  
Economic Research ◽  
Current Accounting ◽  
Smoothing Methods ◽  
Statics And Dynamics ◽  
Methodological Approaches ◽  
The Difference

The purpose of the article is the study of the essence, objectives and methodological approaches to the organization of scientific research in the system of financial and economic security. Methodology. The scientific works of scientists in the organization of scientific research of financial and economic security are the theoretical and methodological basis of the study. In order to achieve the established goal of the article, the following research methods were used: theoretical generalization – the essence, the system of indicators for assessing financial and economic security; methods of positive and normative analysis – for the development of recommendations for improving the organization of research in the system of financial and economic security. Results. The essence of the definition of financial and economic security system has been investigated. The absence of a singular approach to defining the essence of the concept of financial and economic security among domestic scientists has been determined. The difference in approaches of domestic scientists to the financial and economic security have been proven. The following approaches to understanding the essence of the concept of economic security of the enterprise have been outlined as protection against: unauthorized access to information; methods of unlawful competition, threats. Also, the economic security of the enterprise is distinguished as a state of stability or equilibrium or efficient use of its resources. Some define economic security as dependent on the harmonization of interests. A system of indicators characterizing the state of financial and economic security and meeting such requirements is presented: are easy to calculate and understand; substantial and meaningful; based on current accounting and statistical reporting; operational for appropriate response to the state of financial security; characterize the qualitative and quantitative state in statics and dynamics. In the process of conducting scientific and economic research is described as task-solving. The mechanism of economic security management is revealed. Among the main methods of assessing the system of financial and economic security the following are determined: peer review, regression and analysis of variance, regression method and the method of exponential smoothing methods fuzzy systems, cluster and discriminant analysis. Systematization of methodological approaches to the organization of scientific research in the system of financial and economic security has shown that they are defined in terms of resource (investment) system, infrastructure (cluster) and process approaches. Practical significance. The research of essence, tasks and methodical approaches of the organization of scientific researches in the system of financial and economic safety which can be used by applicants and scientists and pedagogical workers of higher education is resulted. Prospects for further research. Formation of the organization of scientific research in systems of financial and economic safety.

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 FISCAL AND CONTROL FEATURES OF CUSTOMS AUTHORITY’S ACTIVITIES

2021 ◽  
pp. 226-236
Author(s):  
Yevhen BONDARENKO
Keyword(s):  
Public Relations ◽  
Information Technologies ◽  
Economic Security ◽  
The State ◽  
State Budget ◽  
Research Attention ◽  
Control Functions ◽  
Analysis And Synthesis ◽  
Dialectical Analysis ◽  
And Control

Introduction. The deep and comprehensive political, economic and social processes taking place in modern Ukraine cause serious changes in the understanding of the role and importance of many industries and spheres of state activity that serve as the basis of Ukrainian society. Such spheres, the importance of which has been constantly growing in recent years, include the sphere of public relations related to the implementation of foreign economic activity. That is why, the study of the institutional mechanism of formation and implementation of customs policy, fiscal priorities of the customs service, the problems of control and administrative activities of customs authorities, their modernization is now becoming extremely acute and relevant. The purpose of the article is to determine the features and patterns of fiscal and control functions of customs authorities in Ukraine, analysis of indicators of revenue of the State Budget of Ukraine in terms of customs duties, monitoring ways to work out customs risks and outline ways to combat smuggling. Methods. Methods of dialectical analysis and synthesis, as well as methods of logical generalization, comparison and formalization are used in the research. Results. The essence and role of customs policy in the socio-economic development of the state are substantiated. Emphasis is placed on the peculiarities of the administration of customs payments and their mobilization to the budget. It is proved, that customs payments are important in the structure of budget revenues. The evaluation of the implementation of the planned indicators of fiscal activity of the State Customs Service of Ukraine was carried out. The risk factors of the customs space are identified and the methodical aspects of their development are outlined. Customs control plays a key role in preventing the smuggling of goods and detecting customs torts. Improving and digitalization of the control and verification work of customs authorities will help minimize fiscal losses, as well as, as summarized in the article - to improve the social and economic security of the state. Prospects. In the further scientific research, attention will be paid to the use of modern information technologies and technical means of customs control in the activities of the State Customs Service of Ukraine. The newest institutional paradigm of the customs space must take into account the digitalization of socio-economic processes.

scholarly journals ТАРГЕТУВАННЯ ОБЛІКОВО-ФІНАНСОВОЇ ВЗАЄМОДІЇ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

2021 ◽  
pp. 48-57
Author(s):  
Ганна Сергіївна Ліхоносова
Keyword(s):  
System Analysis ◽  
Private Investment ◽  
Business Environment ◽  
Economic Incentives ◽  
The State ◽  
Practical Significance ◽  
Social Constraints ◽  
Situational Assessment ◽  
Business Entities ◽  
The Impact

The study is devoted to the interaction of the interests of business entities and the interests of subjects of the corporate environment, as well as determining the possibility of targeting accounting and financial activities in the business environment, taking into account the social constraints associated with the COVID-19 pandemic. The purpose of the article is to study the processes of the possibility of targeting accounting and financial interaction of business entities in various conditions of the development of the business environment. The subject of the research is the accounting and financial interaction of business entities both within the country and abroad in the context of the introduction of various social and behavioral restrictions on doing business. The hypothesis of the study – the definition of specific target categories of accounting and financial interaction of the subjects of state subsidies will provide a specific algorithm for determining the feasibility of implementing some business initiatives and reducing others, precisely in the context of the introduction of social and behavioral restrictions associated with the COVID-19 pandemic. Methods used in the study: system analysis, economic and statistical methods, information processing, method of logical generalization of results, expert assessments, etc. Presentation of the main material. The article examines the conditions for targeting accounting and financial interaction of business entities, designed to use the factors of competitiveness that were underutilized in the past period in the business environment. This systematization pursues the goal on the part of the state to introduce a system of economic incentives, changes in macroeconomic parameters (reduction of inflation, emphasis on attracting long-term money to the economy, growth of business activity and private investment, changes in the structure of budget expenditures), and on the part of the state entities themselves – situational assessment their own capabilities and threats, subject to the introduction of social and behavioral restrictions. The practical significance of the results obtained lies in the possibility of using the developed recommendations for an independent analysis of the possibility of introducing a target in the field of accounting and financial interaction of business entities in Ukraine. Conclusions and prospects for further research. Targeting accounting and financial interaction of business entities to ensure contractual stability between partners provides for compliance with the regime of floating, but stable relations (depending on the conditions of socio-behavioral restrictions), the fluctuations of which serve as the main buffer against the impact of external shocks on the economy of Ukraine as a whole. Further research will be aimed at determining the feasibility of target procedures in the tax environment and identifying the prospects for the introduction of target tools for targeted interaction with various audiences for administering tax payments

scholarly journals Risks and possibilities of the effect of financial inclusion on managing the financial security at the macro level

2018 ◽  
Vol 15 (4) ◽  
pp. 304-319 ◽  
Author(s):  
Nataliia Zachosova ◽  
Olena Herasymenko ◽  
Аnnа Shevchenko
Keyword(s):  
Financial Market ◽  
Economic Security ◽  
Social Needs ◽  
Financial Inclusion ◽  
Practical Significance ◽  
Financial Security ◽  
Financial Autonomy ◽  
Internal Sources ◽  
The Government ◽  
Business Entities

The financial security state of the country directly depends on the amount of resources available in the financial system. Internal sources of financing of the economic and social needs may deprive the government of the necessity seek opportunities for obtaining external borrowings, which lead the country to the loss of financial autonomy. The financial inclusion of the population and business entities into the process of using financial products and services will stabilize the situation in the financial market by obtaining additional financial resources by its professional participants. At the same time, the lack of control of this process can lead to new threats for financial security at micro and macro levels. In view of this, the purpose of the study is to specify the opportunities and risks of financial inclusion for the financial security of financial intermediaries and the state as a whole. The object of the study was the level of financial inclusion, a set of factors that affect it, and a list of the consequences that its change may have for financial security. As the theoretical basis of the study, the reporting materials of financial market regulators were used, as well as information obtained from the application of such methods of scientific research as the analysis by which the level of financial inclusion in different sectors of the financial market was established, and the expert method implemented through surveys and questionnaires. Its use enabled to get a quantitative assessment of the level of financial inclusion of the population and economic entities. As a result of the study, the possible, positive consequences, risks and challenges of financial inclusion for the financial component of economic security are specified and systematized. The practical significance of the results of the survey is the possibility of developing on their basis the mechanisms for stimulating and controlling the level of financial inclusion by the financial market national regulators.

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