scholarly journals Institutional factors of accounting and analytical support of economic security management of enterprises

2021 ◽  
pp. 47-55
Author(s):  
Олександр Михайлович Петрук ◽  
Станіслав Ігорович Василішин
Keyword(s):  
Strategic Management ◽  
Security Management ◽  
Business Environment ◽  
Economic Security ◽  
Information Support ◽  
Institutional Factors ◽  
Institutional Factor ◽  
Fundamental Factor ◽  
Vector Orientation ◽  
Definition Of

The aggravation of the crisis phenomena in the national economy and its further recovery are related to the management of the mechanisms to strengthen economic security, which should be based on the improved methodology of accounting and analytical support as the main source of the relevant and reliable information as to the risks of the business environment. The purpose of the research is to establish the institutional factors of accounting and analytical support of economic security management and justify their possible impact. The authors’ definition of economic security has been given and its place in the system of accounting and analytical support has been characterized. The spheres of the institutional influence on accounting and analytical support of economic security management and their manifestations have been determined. It has been assumed that the most fundamental factor that forms the foundation of economic security management on the basis of accounting and analytical support is the effectiveness and vector orientation of the system of strategic management of the enterprise, as the result of which the multidimensionality of accounting and analytical support in the process of strategic management has been characterized. Possible groups of factors that form economic security and the system of its accounting and analytical support have been considered. It has been established that accounting as a source to achieve trust, understanding and manageability of the economic environment and information support of the management processes embodies the features of an independent institution of socio-economic development. The decomposition of the institutional factor influence of accounting and analytical support of economic security management at the macro, meso and micro levels has been substantiated, which allows predicting the vector of changes and form a theoretical foundation for the development of the theory, methodology and organization of accounting and analytical support during the development of the measures to strengthen economic security of the enterprises.

Principles of economic security management of institutions of higher education

2019 ◽  
pp. 174-181
Author(s):  
Nataliia Tsymbalenko
Keyword(s):  
Management System ◽  
Semantic Analysis ◽  
Security Management ◽  
Economic Security ◽  
Theoretical Concepts ◽  
Economic Role ◽  
Social Mission ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
The University

The subject of research-theoretical concepts of economic security managementof universities. The purpose of the article. The study of the essence of the economicsecurity management system of the university and the definition of its main tasks,the formulation of principles of economic security management of the university.Methodology. The dialectical method, methods of analysis and synthesis, methodsof structural-logical and semantic analysis were used to study and summarizescientific papers on the research topic. The results of the work. The essence of theuniversity’s economic security management system has been reviewed. The maintasks of the control system have been identified. A definition of the university’seconomic security system has been proposed. Principles of management of economicsecurity of the university have been formulated. These are: scientific andorganizational and social principles. Conclusions. The proposed principles allow totake into account the economic role and social mission of universities in managingeconomic security.

scholarly journals Information and analytical support as an element of organization of economic security of entrepreneurial activity

2021 ◽  
pp. 77-81
Author(s):  
Є.В. Воронюк
Keyword(s):  
Organizational Structure ◽  
Organizational Support ◽  
Economic Security ◽  
Information Support ◽  
Entrepreneurial Activity ◽  
Analytical Work ◽  
Effective System ◽  
Analytical Research ◽  
Definition Of ◽  
Available Information

The article describes the importance of information and analytical support for the formation of organizational support for economic security of business. The stages and principles of formation of information-analytical support for creation of system of economic safety of the enterprise are analyzed. The connection and the nature of the influence of information-analytical activity and organizational support of economic security of the enterprise are investigated. It is important for the management of each organization to develop an individual mode of working with information, especially at the stage of its accumulation and analysis. Only a detailed and step-by-step definition of the process of working with information resources of various departments and officials increases the effectiveness of organizational support of economic security of the enterprise. The quality of analytical support is the basis for building an effective system of economic security of the enterprise and one of the key factors in its development. The harmonious combination of information-analytical work and the organization of economic security is a problem for the management of the business structure and requires a constant, operational study of the economic efficiency of the existing organizational structure.Adjusting the organizational structure directly affects the company's ability to withstand threats and risks from the external and internal environment. Modernity puts forward specific conditions for the economic security of the enterprise, especially given the deepening of the role and increase the amount of available information. The information array, which is freely available, is constantly replenished, which requires decision-makers to find new methods of information processing. The article analyzes the features of using the results of information support and analytical research to form an effective organizational structure of economic security of the enterprise. The study demonstrates the need for reliable and effective information and analytical support to improve the organizational support of economic security of the enterprise.

scholarly journals Improvement of analytical support of economic security management of the agricultural enterprises

2021 ◽  
Vol 7 (3) ◽  
pp. 123-141
Author(s):  
Stanislav Vasylishyn ◽  
Oleksandr Ulyanchenko ◽  
Tetiana Bochulia ◽  
Yuliia Herasymenko ◽  
Oleksandr Gorokh
Keyword(s):  
Methodological Approach ◽  
Security Management ◽  
Business Environment ◽  
Economic Security ◽  
Practical Significance ◽  
Integral Approach ◽  
Accurate Information ◽  
Social Resource ◽  
Agricultural Enterprises ◽  
The Impact

Purpose. Under the conditions of strengthening of the destructive effects of the global economic crisis and the growing number of risks of agribusiness, there is a problem in finding the ways to improve accounting and analytical support as the only reliable source of the relevant and accurate information needed for economic security management. The purpose of the article is to substantiate the directions to improve the analytical basis as a component of accounting and analytical support of economic security management of the agricultural enterprises. Methodology / approach. The methodological basis of the research is a dialectical method of cognition of the complex economic phenomena. Consideration of the analytical support of complex management processes took place using a systematic approach, analysis and synthesis. Using an integral approach, a methodology for assessing and analyzing economic security of the agricultural enterprises is developed. This methodology approach includes the parameters of financial, social, resource and environmental security. Results. The analysis of the theoretical and methodological foundations of accounting and analytical support of economic security management showed a variety of the approaches to the choice of the indicators that describe the level of economic security. The situation is complicated by the need to analyze the information that may be relevant for management decisions in conditions of uncertainty. Under these conditions, it is proposed to implement a model of analytical support for economic security management under conditions of uncertainty and growing risks and threats to the business environment of the agricultural enterprises, which should be based on the use of general economic, statistical, integral and econometric approaches. It is determined that in the process of counteracting the risks and threats of the external and internal environment of the agrarian business the use of the integral methods of assessing economic security of the agricultural enterprises becomes crucial. It is substantiated that the most expedient in terms of achieving strategic goals of the enterprise, maintaining its competitive advantages and ensuring sustainable development is the use of integral assessment of economic security, which should be based on a synergistic approach to analysis of 25 indicators of financial, social, resource and environmental components. The approach was tested on the example of 24 agricultural enterprises of Kharkiv region (Ukraine) of crop specialization (2019). The model is also used to analyze the dynamics of the level of economic security under conditions of individual agricultural enterprises of different organizational and legal forms of management (2014–2019).  Originality / scientific novelty. According to the results of the research, a methodological approach to determination of the integral level of economic security of the agricultural enterprises has been improved, based on the impact of the indicators of its individual components, which, at the same time, improves the analytical support of economic security management and strengthens verification, forecasting, preventive, planning and control functions of accounting and analytical support of management mechanisms. Practical value / implications. The practical significance of the proposed approaches consists of the possibility of positioning the enterprises in terms of optimal, satisfactory, shaky and crisis economic security zones, as well as analyzing the dynamics of the integral level of economic security, which takes into consideration the causal relations of the key areas of the agrarian business under conditions of uncertainty.

scholarly journals ACCOUNTING IN THE SYSTEM OF STRATEGIC MANAGEMENT BY AGRICULTURAL ENTERPRISE

2017 ◽  
pp. 280-285
Author(s):  
Vasyl' Tsaruk
Keyword(s):  
Strategic Management ◽  
Accounting Information ◽  
Business Environment ◽  
Economic Security ◽  
Economic Conditions ◽  
Accounting System ◽  
Management Decisions ◽  
Market Conditions ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise

Introduction. Current economic conditions entities of Agrarian Business are characterized by instability and uncertainty. These conditions reduce the efficiency of economic activity. Agricultural enterprises can successfully manage in current business environment in case if an effective mechanism to control is constructed. It requires an adequate information security. In the information system of agricultural enterprise an accounting and analytical information plays a significant role. It is characterized in most of the cases by retrospective content. However, in the current economic conditions it is necessary to generate information not only about domestic economic conditions for agricultural enterprises, but also about a number of external factors. This information can only be obtained through strategically oriented accounting system. Purpose. The research aims to ground the necessity for developing a strategically oriented accounting system to improve management decisions in agricultural enterprises. Methods. The dialectical and systematic approaches to the study of accounting and analytical support of agricultural enterprises have been used. The abstract and logical method to justify the need to develop a strategically oriented accounting system in agricultural enterprises has been applied. Results. The accounting system is the system of information model of the system of the enterprise, which allows us to identify and process data about the facts of economic life and generate and provide information about them to users through a variety of types and formats of financial statements. With the changes in conditions of functioning of enterprises, changes of models and methods of management decisions an accounting system should be properly refined in order to meet the growing information needs of internal and external users of accounting information. As a result of the formation of market conditions there is a need to develop a proper system of accounting and analytical support implementation of the strategic objectives of the enterprise. System of strategic accounting serves as a unifying link in the information space of the enterprise. It allows integration of accounting information with data on the environment and information predictive nature. Only under such conditions accounting system can be fully implemented into the strategic management process. Perspectives. The system strategic accounting as a means of information support of management should provide an adaptation of the enterprise to the changes which occur in the environment, provide identification of critical situations, determine the main opportunities and threats and generally be a tool for maintaining economic security and sustainable development of the agricultural enterprises in dynamic market conditions.

FEATURES OF STRATEGIC MANAGEMENT OF REGIONS’ ECONOMIC SECURITY

2018 ◽  
Author(s):  
Yuliya Tymchyshyn ◽  
Keyword(s):  
Economic Development ◽  
Strategic Management ◽  
Regional Development ◽  
Action Plan ◽  
Business Environment ◽  
Economic Security ◽  
Regional Level ◽  
Transport Infrastructure ◽  
Strategic Action ◽  
Business Entities

The article develops concept of strategic management as a system of actions necessary to achieve the goals, often in conditions of limited resources. The terms strategy, economic strategy and strategic management of economic security of regions are considered as a specific strategic action plan aimed at developing the economy of the regions, which, in turn, is manifested in the development of social, cultural and other areas of activity of the regions. The principles of strategic management of economic security of regions are characterized: systemic - strategic management should take into account all components of the region’s economy as a system, be aimed at different areas of economic security of both subjects and objects of economic development of regions, strategic measures should be systemic related economic security management processes; regularities - to take into account the regularities of regional development and to have institutional support; planning and continuity - strategic management should be continuous, the directions of economic security should not contradict and agree with each other, be reflected in regional integrated programs; Interactions - measures should be aimed at ensuring the security of regional development and be accompanied by coordinated actions of all participants in this process, including by bringing information to the subjects of strategic management measures. It is noted that the features of strategic management of economic security at the regional level in relation to the national, they include: - the close proximity of diversified regional producers who are able to respond quickly to changes in effective demand; - availability of local labor funds with a concentration of specific skills; - involvement of regional actors in transnational networks; - development of industrial and social regional infrastructure that contributes to economic security. The determinants of the meso-level are substantiated, according to the territorial aspect the following characteristics of the regions should be attributed: - resource provision and potential opportunities of the regions; - regional features; - development of regional infrastructure; - attractiveness of the region (regional level of employment and unemployment; standard of living in the region; investment attractiveness; availability of natural and other resources; branched transport infrastructure). The main obstacles to effective strategic management of economic security of the regions are revealed: distrust of business entities in the methods of public administration and reform of economic relations, administrative barriers and corruption component of economic activity, etc. However, the introduction and implementation of strategic management of economic security of regions in terms of decentralization of management form a competitive business environment, ensure economic development, stability and stability of the economic system of the region through the interest of all actors of economic security.

Catch me if you can!

2016 ◽  
Vol 32 (4) ◽  
pp. 24-26
Keyword(s):  
Strategic Management ◽  
Competitive Advantage ◽  
Case Studies ◽  
Design Methodology ◽  
Reading Time ◽  
Business Environment ◽  
Content Type ◽  
Pertinent Information ◽  
Definition Of ◽  
Practical Implications

Purpose This paper aims to review the latest management developments across the globe and pinpoint practical implications from cutting-edge research and case studies. Design/methodology/approach This briefing is prepared by an independent writer who adds their own impartial comments and places the articles in context. Findings Everyone involved in strategic management – in theory or in practice – knows about competitive advantage. Every company should have one, or at least be identifying and developing one. Unfortunately, like a lot of things that “everybody knows”, competitive advantage means different things to different people. Getting to a single, unambiguous definition of competitive advantage is harder than you might expect – and “I’ll know it when I see it” doesn’t really help anyone to run a successful company in the contemporary business environment. Practical implications The paper provides strategic insights and practical thinking that have influenced some of the world’s leading organizations. Originality/value The briefing saves busy executives and researchers hours of reading time by selecting only the very best, most pertinent information and presenting it in a condensed and easy-to-digest format.

scholarly journals INFORMATION SUPPORT OPTIMIZATION OF THE AUDIT OF THE ECONOMIC SECURITY SYSTEM IN CONSTRUCTION INDUSTRY ENTERPRISES

2020 ◽  
pp. 65-71
Author(s):  
Vasyl Dmitrenko ◽  
Keyword(s):  
Construction Industry ◽  
Legal Aspect ◽  
Economic Security ◽  
Security System ◽  
Information Support ◽  
Analysis And Synthesis ◽  
Support Optimization ◽  
Definition Of ◽  
Definition Of Information ◽  
Functional Components

The article is devoted to the study of the information support optimization for the audit of the economic security system in construction industry enterprises. The purpose of this article is to provide recommendations for information support optimizing of the audit of the economic security system in the construction industry enterprises, depending on the functional components of such a system. Research methodology: methods of comparison, analysis and synthesis are used to achieve this goal. The article highlights the debatable issues of interpretation of the definition of "information support of the audit of the economic security system." The classification of components of information support by content is considered, the problems of information support in the normative-legal aspect and by objects of audit of the system of economic security, depending on its functional components are revealed. The result of the study is the construction of an optimal system of information support to meet the needs of users in the management process.

scholarly journals Improving the system of economic security of the road freight transport organization

2020 ◽  
Vol 82 (2) ◽  
pp. 251-259
Author(s):  
E. V. Gorkovenko ◽  
I. V. Platonova
Keyword(s):  
Security Management ◽  
Well Being ◽  
Legal Framework ◽  
Business Environment ◽  
Economic Security ◽  
The State ◽  
Economic Activities ◽  
Universal System ◽  
The Road ◽  
Business Partners

The business environment in which russian organizations operate is complex due to the intense competition between business partners. In such conditions, organizations are forced to adapt to the imperfections of the legal framework, search for qualified personnel, solve issues related to the physical and moral deterioration of fixed assets, lack of current assets and cash, imperfect tax policy, insolvency of business partners, etc.to ensure their own economic security. Economic security is considered at two levels: at the macro level, that is, as the security of the state, and at the micro level – as the security of the organization. In this study, we will understand the economic security of an organization as a condition in which it is protected from external and internal threats, as well as aimed at obtaining a stable income in an uninterrupted operation and using all the resources available to it. Economic security can be characterized not only by qualitative, but also quantitative indicators. The most significant quantitative indicator is the level of economic security, which is an assessment of the state of use of the organization's resources according to certain criteria. Economic security management is a complex mechanism on which the well-being of an organization depends. In turn, to implement such a mechanism, it is necessary to create a system for managing the organization's economic security. At the same time, the organization's economic security management system consists of a set of organizational and managerial, regime, technical, preventive and propaganda measures aimed at protecting the organization's interests and property from both external and internal threats. In many cases, enterprises create their own security system to manage and ensure economic security of their financial and economic activities. However, it should be taken into account that it is impossible to create a universal system of economic security suitable for any organization, since each organization is unique, with its own characteristics of work, capabilities, potential and is focused on a specific market segment.

scholarly journals Scientific-theoretical justification of the essence of strategic changes in enterprise

2018 ◽  
pp. 53-63
Author(s):  
Oleksiy Krasnorutskyy ◽  
Evgeniy Gryn ◽  
Tatiana Vlasenko
Keyword(s):  
Strategic Management ◽  
Strategic Change ◽  
Business Environment ◽  
Modern Concept ◽  
Scientific School ◽  
The Future ◽  
Strategic Changes ◽  
Modern Business ◽  
Business Entities ◽  
Definition Of

Relevance of the research topic. The modern business environment is characterized by a number of properties that determine the nature of the activities of business entities. The influence of all these characteristics is constant and prolonged in time, but the forecasting of the peculiarities of this influence remains rather complicated task for management, which determines the relevance of the essence of strategic changes research at the enterprise and the methodology for their planning and implementation. Formulation of the problem. The of the enterprise direction in the long term traditionally belongs to the sphere of strategic management. A high level of dynamics of the external and internal environment requires the development and implementation of a modern concept of strategic change. Despite the importance and urgency of solving this problem, the formation of a scientific school of strategic changes in science has just begun, so determining the nature of strategic changes and the methodology for managing them requires further analysis and development.  Analysis of recent research and publications. In the foreign methodology, the study of organizational changes and the specifics of implementing strategic changes have been carried out over the past 50 years, but in the domestic scientific space these studies began only in the 1990 s. Such foreign scientists were engaged in research on the essence of strategic changes J. Balogun, M. Zundel, D. Gioia, S. Clark, L. Cummings, J. P. Cornelissen, S. Mantere, E. Romanelli, A. A. Sillince, M. Tushman, B. Stal, R. Holt, J. Thomas, K. Chittipeddi, H. Schildt, S. Floyd and others. Among the Ukrainian can be identified: D. Voronkov, A. Grone, I. Liganenko, V. Otenko, I. Topornikov. Selection of unexplored parts of the general problem. The concept of "strategic changes" in the enterprise and the of their properties need to be clarified according to the existing scientific results in the field of strategic management and change management, and based on foreign and domestic concepts of strategic changes. Setting the task, the purpose of the study. The task of the study is to generalize existing approaches to determining the essence of strategic changes, clarify the concepts of "strategy" and "change". The purpose of the study is to develop own definition of the concept of "strategic change". Method or methodology for conducting research. The combination of scientific research methods have been used in the article: analysis and synthesis, logical generalization and comparison, structuring. Presentation of the main material (results of work). The existing approaches to understanding "strategic changes" among domestic and foreign researchers have been generalized. The definition of the concept of "strategy" is given. The essence of the concept of "change" is specified. Own definition of the term "strategic changes" is presented. The field of application of results. The results of this research can be applied in the future scientific search for the formation of strategic changes modern concept that meets the requirements of domestic enterprises. Conclusions according to the article. Strategic changes for domestic enterprises include the development of a management methodology aimed at the proactive strategy formation, including the development of management models, principles, methods and appropriate provision. As a result of strategic changes, an enterprise should create a configuration of the organizational structure, technologies, processes, training procedures and professional development of personnel that in the future must ensure the effective functioning of the enterprise as a reaction to the requirements of the external environment and as a response to its risks.

scholarly journals The Theoretical and Methodological Aspects of the Formation of the Mechanism of Strategic Management of the Economic Security of Enterprise

2020 ◽  
Vol 10 (513) ◽  
pp. 469-477
Author(s):  
L. Y. Vdovychenko ◽  
◽  
M. V. Volosiuk ◽  
Keyword(s):  
Strategic Management ◽  
Analytical Modeling ◽  
Economic Security ◽  
Actual Problem ◽  
Effective Application ◽  
Use Of Resources ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Favorable Conditions ◽  
Methodological Aspects

In today’s conditions, the enterprises of Ukraine face the issue of ensuring economic security by introducing an appropriate mechanism of strategic management and effective application of its components. The article focuses on the actual problem of ensuring economic security of enterprises and justifies the inter-sectoral nature of the problem studied. To effectively ensure the economic security of enterprise, a mechanism of strategic management of its economic security is needed, which represents a set of directed actions to achieve the goals of the enterprise by creating favorable conditions for the efficient use of resources. The article is aimed at highlighting the theoretical and methodological aspects of the formation of such a mechanism. On the basis of the use of methods of analysis and synthesis, scientific abstraction and logical generalization, through the prism of researching the approaches of scholars to the interpretation of the essence of economic security of enterprise, both the concept of economic security of enterprise and the system of economic security of enterprise are generalized; the principles of the mechanism of strategic management of economic security of enterprises are substantiated; the essence of the definition of the «mechanism of strategic management of the economic security of enterprise» is determined and the methodological aspects of its formation are specified. With applying the analytical modeling method, the structure of the mechanism of strategic management of the economic security of enterprise is proposed. This topic has the prospect of researching the applied aspects of the application of the mechanism of strategic management of the economic security of enterprise in specific industries using the peculiarities and directions of their development.

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