scholarly journals ECONOMIC INTEREST OF AN ENTERPRISE IN ECONOMIC SECURITY CONCEPT

2021 ◽  
Vol 137 (3) ◽  
pp. 107-116
Author(s):  
BOGMA Olena ◽  
SILAKOVA Hanna

Background. Ensuring the necessary and sufficient level of economic security is one of the most important issues for any enterprise. The conceptual bases of the theory of eco­nomic safety of the enterprise defines the strategy, tactics and mechanism of its maintenance, so it is very important to understand the essence of "economic interest" concept. The aim of the article is to clarify the content of the "economic interest of the enter­prise" concept and systematize the main essential characteristics of the definition. Materials and мethods. The questions of theoretical substantiation of the research object are based on general and special methods of cognition such as historical, abstract-logical and comparative. Methods of analysis and synthesis, analogies, system approach are used as a concept to determine the essential characteristics of the definition of"eco­nomic interest of the enterprise". Method of theoretical generalization and formulation of deductions have been used to draw conclusions. Results. Studies of the terminological principles of determining the economic inte­rest of the enterprise have established a large number of scientists’ opinions on the content of this concept. They are grouped into five main approaches – the appropriate goal; certain material (non-material) good; the need or system of needs of the entity; expression of rela­tions between the respective subjects; motivation and stimulus of the subject. Therefore, it is proposed to consider the economic interests of the enterprise, based on the awareness of their carriers of their own economic needs. The study clarified the main essential cha­racteristics of "economic interest of the enterprise" the concept, which includes the fact that economic interests are a form of manifestation of economic needs; personalized and sub­jec­tive nature of economic interests; focus on obtaining various benefits; awareness of the impact of media on the economic system and economic processes; dual nature of economic interests. Conclusion. We clarified the definition of economic interests of the enterprise. It is proposed to consider the concept as the perceived needs of their carriers, which can be met through economic activities and encourage them to influence directly or indirectly the com­ponents of the domestic economic system in order to obtain certain benefits.

Author(s):  
Aleksej Tsikin

The article is devoted to studying the theory of economic interests on the basis of the retrospective analysis of the works of the main economic school representatives, modern Russian and foreign scientists. The aim of the work is to elaborate the concept of the common economic interest in the modern Russian economic system. To achieve this aim, the author conducted the development analysis of the relevant methodological approaches to the study of economic relations, identified the most relevant concepts and proposed the concept interpretations of the national economic system priorities. It is established that the evolution of the theory of economic interests is directly related to the world economy development. In the current conditions, approaches related to absolutization of state (characteristic of the Late Middle Ages) or private (used during the rapid development of the market) interests are not applicable to achieve the common economic interest. Today, the theory introduces the factors of uncertainty, limited knowledge, explores real and perceived interests, and increases the role of social security and environmental safety. The analysis carried out in the work indicates the need to include social, innovative, technological, labor, infrastructure, institutional priorities, as well as self-sufficiency of the economy in the definition of the common economic interest. The results of the work can be used in developing strategies to improve the competitiveness of the Russian economy.


Author(s):  
Marina Buyanova ◽  
Irina Averina ◽  
Alina Kulakova

Modern globalization processes cause the emergence of new threats to society, and necessitate the development of innovative mechanisms to overcome them in order to improve the level of security at various levels of management. The objective of this study is to test the methodology for assessing the level of security of the economic system of the region (based on the use of an integral indicator), as well as the definition of mechanisms for its provision at the meso-level. The structure of this indicator includes aspects of the impact on the stability of the system of the following factors (market, non-market and social ones), based on the system of indicators (the number of employed population, the cost of technological innovation per capita, investment in fixed capital, etc.). The calculation of summary indicators is given on the example of one of the subjects of the Russian Federation (Volgograd region), which allowed to determine negative changes in the level of economic security in the region (significant technological backwardness, consistent depletion of natural resources, growth of budget commitments, etc.). Due to the comprehensive assessment, a list of factors that cause this condition has been identified with the aim of further targeted impact from public authorities to overcome the negative trends in the economic system of the region and (or) leveling their consequences. The development of mechanisms to ensure the economic security of the region, based on the above-mentioned method of integrated assessment, allows not only to fully assess the state of the regional economy, but also to identify the potential to strengthen the position of the entity of the country both at the national and international arena.


Author(s):  
BOGMA Olena ◽  
SILAKOVA Hanna

Background. Economic security is not just a guarantee of effective and successful activity today and stable development of any enterprise in the future; it is a prerequisite for its existence. In the conditions of the armed conflict in the east of Ukraine, the Russian annexation of the Crimea, the global pandemic, the problem of maintenance of necessary and sufficient level of economic safety of the enterprises is actualized. The aim of the article is to characterize the essential features of economic security of the enterprise as a concept with further clarification on this basis of the content of the definition of "economic security of the enterprise". Materials and methods. The issues of theoretical substantiation of the object of re­search, consideration of the essence of "economic security of the enterprise" concept are based on such general and special methods of cognition as historical, abstract and logical and comparison. Methods of analysis and synthesis, induction and deduction, analogy, abstrac­tion, system approach are used as a concept to determine the essential features of economic security of the enterprise. The generalization method has been used to formulate conclusions. Results. The studies of terminological basis for determining economic security of the enterprise have established the presence of a large number of scientists’ opinions on the content of this concept in the absence of a single common definition. Given the fact that the essential features of any economic definition are most fully manifested through its pro­perties, the content of qualitative properties of economic security of the enterprise is stu­died and characterized, which is based on the study of one of the creators of modern theoretical sociology T. Parsons. Accordingly, the main qualitative properties of economic security of the enterprise have included the properties of adaptation, goal-oriented, integration and ability to maintain a latent pattern. Conclusion. The study allowed clarifying the definition of economic security of the enterprise. Thus, it is proposed to consider the studied concept as a state of security of the economic system and economic processes of the enterprise, which provides the optimal rela­tionship between their adaptability, goal-oriented, integration and ability to maintain a latent pattern, the ability to prevent, minimize and overcome internal and external threats, ability to realize priority economic interests effectively in the conditions of variability of external environment of managing, using available potential resource and reserves of stability and self-improvement. Keywords: economic security of the enterprise, economic system, economic inte­rest, adaptation, latent communication, integration.


2020 ◽  
Vol 18 (2) ◽  
pp. 166-179 ◽  
Author(s):  
Svitlana Fedulova ◽  
Oleksandr Pivovarov ◽  
Veronika Khudolei ◽  
Vitalina Komirna ◽  
Andrii Kalynovskyi

The correlation between the development of a regional economy and the degree of infrastructural development of a country or its territory is a common practice. Considering this, the paper is aimed at studying the impact of water infrastructure on the economic security of regional socio-economic systems in order to develop a water security system for them. A variety of threats against key waterworks can seriously undermine the national economy and water security of regions and cities. Thus, the study analyzes the process of transformation of water infrastructure in the context of ensuring the economic security of regional socio-economic systems. It offers the definition of such categories as “water infrastructure” and “water security of a regional socio-economic system” to formulate a relevant economic policy in Ukraine based on world experience. The study proves the need to attribute water infrastructure to the critical infrastructure sectors of Ukraine and its regions, based on the best world practices in managing water resources and protecting the water infrastructure itself from technogenic, physical, and cyber-physical threats. According to the study results, conceptual bases for ensuring the economic security of regional socio-economic systems are developed, which differ in view of the water security system of the regional socio-economic system, giving priority to the engineering and technical infrastructure of a region.


Author(s):  
Viktoriia Bondarenko ◽  
Viktoriia Vasiuta ◽  
Kateryna Pisarenko

The article deals with the question of the influence of marketing communications on consumer behavior. Today, in order to increase sales, it is no longer enough for companies to just improve their product or service, improve its quality. Among all marketing tools, marketing communications play a special role. The relevance of the topic is due to the need for a theoretical substantiation of the influence of the marketing communication environment on consumer behavior. The purpose of the article is to study the role of marketing communications and their impact on consumer behavior. As a result of this study, the role of marketing communications in the formation of consumer behavior has been substantiated from the standpoint of the main theories and concepts that form the subject areas of marketing communications research. The effectiveness of marketing policy depends on the correct choice of communication tools. The tools of the communication complex are highlighted and characterized. It has been proved that marketing communications influence the formation of consumer behavior in three aspects: informational, emotional, and behavioral. The scientific approaches of scientists to the definition of the process of making a consumer’s decision to purchase are analyzed. The stages of the consumer’s decision-making process to purchase a product are highlighted. Today, integrated marketing communications are considered more effective. They represent the most complete marketing communications system that includes all elements from advertising to packaging. Special attention is paid to the issue of the effectiveness of the impact of marketing communications on consumer behavior. The sequence of determining the effectiveness of the impact of marketing communications on consumer behavior is indicated. It is noted that for effective promotion of goods, only the informational component of communications is not enough. When developing a marketing communications system, it is necessary to take into account personal values. This will increase the degree of influence on consumer behavior. The main goal of marketing communications is to motivate consumer behavior. The use of modern marketing communications through a variety of means can increase the effectiveness of influencing consumer behavior.


Author(s):  
G. BASHYROVA

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.


Author(s):  
Тарас Гриценко ◽  
Жанна Передера ◽  
Анна Теряева

В работе рассматривается возможность формирования в банковском секторе среды, в которой сотрудники смогут самостоятельно реализовывать цифровые инициативы для развития компании и самообучения. Обоснована необходимость её наличия. Проведен анализ соответствия поставленной проблемы российским и мировым трендам на основе изучения федеральных программ и оценок рейтинговых агентств. В результате исследования разработан бизнес-процесс реализации цифровых инициатив, про-веден конкурентный анализ его преимуществ и недостатков перед традиционным подходом к обучению. The article discusses the possibility of forming in the banking business an environment in which employees will be able to in-dependently implement digital initiatives for the development of the company and self-learning. The necessity of its presence is grounded. The analysis of compliance of the problem with the trends in Russia and the world based on the study of Federal programs and ratings agencies. To attract new staff with the necessary knowledge, banks have a number of tools - business classes, sponsorship programs, mentoring, hackathons, man-agement fights, case-championships, etc. It has been revealed that new professionals with technical skills can solve complex problems and generate products. But it’s difficult for them to dive into the banking sector, study its features and offer their own solutions to problems. It was also revealed that the company is interested in product results that are practice oriented. Com-bining product results and training is only possible by creating an environment in which they can discuss their ideas, find sup-port and implement them. As a result, a business process for the implementation of digital initiatives has been formed, a competi-tive analysis of its advantages and disadvantages over the tradi-tional approach to training has been conducted. strategies. The leading method of research is the definitions according grouping to the principles of the matrix method. It was revealed that the economic security concept is disclosed using factors freely com-bined into three groups (includes: sustainability, protection of interests, ensuring sovereignty), and the most common definitions are built using words-markers: state, security, advantage, process. One of the main study results is an algorithm for constructing the definition of the economic security concept, which allows to model and refine the definition of the concept based on the initial categories, consider-ing the economic context. The author's definition is also formulated, which reflects the interrelation of such components as the protection of interests, the impact of threats, the stability preservation, inde-pendence, ensuring development, self-adaptation and self-reproduction.


Author(s):  
Iryna Ivonchak

The article highlights the main destructive factors influencing the economic security of business, namely: risks, threats and dangers, the impact of which leads to undesirable changes in the structure, functions, parameters and effectiveness of business. In the context of scientific research on the nature and relationship of the concepts of «risk», «danger», «threat», as well as their impact on business, the work of both foreign and domestic scientists. The analysis of modern economic scientific literature made it possible to explore the theoretical and methodological approaches of both domestic and foreign scientists in the interpretation of these economic categories. In turn, this allowed us to summarize and present the most common of the existing approaches to defining the categories of «threat», «risk» and «danger» using a table. According to this study, a significant variety of approaches to these economic categories was identified, which led to an imbalance among scientific views and made it difficult to establish a single link between them. In addition, groups of scientists have been singled out, where some researchers identify the concepts of «risk», «threat» and «danger», while others distinguish them and see each other's sources of origin. Given the analysis of the essence of the definition of «risk», «threat» and «danger», we present our own author's approaches to their interpretations, established the distinctions and relationships between them. The vision of interaction of categories «risk», «threat» and «danger» is resulted by means of the scheme-drawing. The importance of a clear understanding of the nature and delimitation of each of the destructive factors, which is necessary for the implementation of research methodology of economic security of business, which allows to determine their scale and assess the impact on economic security. Thus, the identification and neutralization of potential and real risks, threats and dangers that negatively affect the state and effectiveness of entrepreneurial activity, necessitate new requirements to strengthen the economic security of entrepreneurial activity, and its level will determine the ability to resist destructive factors in the long run. Thus, in turn, the results of the research provide an opportunity to prepare a basis for further research related to the definition of methods and areas of prevention and neutralization of destructive factors affecting the economic security of business.


2018 ◽  
Vol 1 (2(14)) ◽  
pp. 105-116
Author(s):  
Inna Illivna Strelchenko ◽  
Vitalina Vitaliivna Komirna ◽  
Inna Oleksandrivna Arakelova

Urgency of the research. In the light of changes in the global security system, the problem of an adequate assessment of economic security in a regional context is acute. Existing methods provide for the calculation of a complex indicator or system of indicators for assessing economic security. Instead, the realities of today require a revision of the conceptual approach to the definition of "economic security", which will take into account the impact of the processes of interpenetration and the integration of economic systems of individual regions. Target setting. The problem of finding and testing new methods to assess the economic security of regions arises. Actual scientific researches and issues analysis. A considerable amount of research is devoted to the quantitative and qualitative assessment of the country's economic security. The classic approach to assessing economic security involves calculating the integral index and does not take into account the integration of individual regions and the country as a whole into world markets. Uninvestigated parts of general matters defining. The need to change the angle of view on the monitoring of regional economic security arose in connection with: an increase in the scale and acceleration of the processes of globalization; difficult geopolitical situation in the country. The research objective. The purpose of this study is to assess the feasibility of combining theoretical approach and indicative of the theory of open systems to assess the level of economic security of the region. The statement of basic materials. In this work an algorithm for using the apparatus of the theory of neural networks for the estimation of the economic system of the regions is developed. The obtained economic-mathematical model allows to perform clusterization of territorial units according to selected indicators of economic security. Testing of the developed algorithm is conducted on the basis of data on the state of economic development of the regions of Ukraine. Conclusions. The result of the simulation is a cluster structure that divided the totality of regions of Ukraine into four clusters according to selected classification characteristics. The results obtained have a clear economic interpretation.


2021 ◽  
Vol 4 (519) ◽  
pp. 210-216
Author(s):  
Y. I. Hlushchenko ◽  
◽  
O. O. Korohodova ◽  
T. Y. Moiseienko ◽  
N. O. Chernenko ◽  
...  

The authors disclose the essence of tax planning for domestic enterprises in the conditions of development of the economy in the context of the Fourth Industrial Revolution. Foreign experience as to approaches to interpretation of the phenomenon of «tax planning» is studied. It is substantiated that the existing modern approaches to the definition of the term of «tax planning» should be divided by the characteristics of purpose and subordination. The work contains a further elaboration of conceptual-categorical apparatus of taxation theory by closer defining of «tax planning», where, contrary to existing developments, it is proposed to assess the impact of elements of the current tax system on the efficiency of financial-economic activities of enterprises. A theoretical analysis of modern trends of tax planning is carried out and it is determined that the existing conditions of operation of enterprises are such phenomena as: digitalization of economic processes, robotization of business processes, influence of other factors of the Fourth Industrial Revolution and growth of uncertainty and level of risks for economic entities. According to the results of the research, it is defined that all these phenomena will affect the process of taxation of enterprises at the micro level due to the acceleration of data processing processes and changes in tax planning objects. The article explains the directions of further research on this topic, namely, the development of an economic-mathematical model of the influence of elements of the tax system in the context of the trends of the Fourth Industrial Revolution, which becomes relevant in modern conditions of tax planning.


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