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.

scholarly journals Economic security as a component of Ukraine's national security

2019 ◽  
Keyword(s):  
National Security ◽  
Economic Security ◽  
Enterprise Strategy ◽  
Historical Aspect ◽  
Progressive Development ◽  
Complex Approach ◽  
Analysis And Synthesis ◽  
Methodological Approaches ◽  
Definition Of ◽  
Methodological Aspects

The article is devoted to the study of the essence of economic security, the prerequisites of its formation, the definition of the place of economic security in the system of national security of Ukraine. The article conducted a study of theoretical and methodological approaches to the definition of the category of "economic security". The levels of normative regulation of economic security, the historical aspect of the formation of economic security are considered. The main approaches to the interpretation of the essence of the category “economic security of an enterprise” are highlighted. The subject of research is the theoretical and methodological aspects of the formation of the essence of economic security. The aim of the article is a complex study of the essence of economic security, the preconditions of its formation and the definition of its place in the system of national security. The task: to determine the theoretical principles of the role and place of economic security in the national security of Ukraine on the basis of a systematic approach. The methods of research: the methodological basis of the study is the dialectical method of knowledge of economic phenomena, the position of the economic theory of economic security; the analysis and synthesis to determine the theoretical foundations for the economic security formation. The following results were obtained: a study was conducted of theoretical and methodological approaches to the definition of the categories “economic security” and “economic security of an enterprise”. The main conceptual approaches to the interpretation of the essence of the category “economic security of an enterprise” are: the effective use of the resource potential of an enterprise; the state of development of the production and economic system; competitive advantages in the implementation of the enterprise strategy; state of economic development; protection from external and internal threats; harmonization of the economic interests of the enterprise and the environmental subjects; operational stability and progressive development; A complex approach. Considered the level of normative regulation of economic security, the historical aspect of its formation. Conclusions: The role of economic security in the national security of the country is justified. The main approaches to the interpretation of the essence of the category «economic security of an enterprise» are highlighted.

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.

Developing capital accounting practices in the integrated reporting system of agricultural organizations

2020 ◽  
Vol 23 (8) ◽  
pp. 906-921
Author(s):  
R.A. Alborov ◽  
S.M. Kontsevaya ◽  
S.V. Kozmenkova
Keyword(s):  
Original Method ◽  
Theory And Practice ◽  
Integrated Reporting ◽  
Governance System ◽  
Analysis And Synthesis ◽  
Agricultural Organizations ◽  
Set Up ◽  
Definition Of ◽  
Methodological Aspects ◽  
Agricultural Organization

Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work. Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes. Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.

scholarly journals Рыночной экономике – рыночные законы

2020 ◽  
Author(s):  
I.M. Konovalenko
Keyword(s):  
Seed Production ◽  
Import Substitution ◽  
World Market ◽  
Legal Framework ◽  
Regulatory Framework ◽  
Vegetable Crops ◽  
Analysis And Synthesis ◽  
Logical Method ◽  
Definition Of ◽  
Favorable Conditions

Ассоциация независимых российских семенных компаний (АНРСК) системно продвигает свою позицию на всех уровнях власти. Одним из самых основных вопросов в работе ассоциации на сегодняшний день остается приведение законодательной и нормативно-правовой базы в отвечающее и дающее развиваться отрасли русло. Цель работы: проанализировать современную законодательную и нормативно-правовую базу в сфере селекции и семеноводства овощных культур и выявить в ней проблемные области, требующие принятия соответствующих поправок. При анализе использовали абстрактно-логический метод, включающий совокупность приемов индукции и дедукции, анализа и синтеза, аналогии, сопоставлений, системно-структурный анализ, методы формализации, моделирования, прогнозирования. Обосновано, что только став конкурентоспособным, сельское хозяйство и отдельные его отрасли, могут получить часть мирового рынка, в котором сегодня по целому ряду отраслей Россия серьезно уступает другим государствам. Показана роль частных селекционных компаний, мировых зон товарного семеноводства и ассоциаций в формировании цивилизованного рынка семян овощных культур. Дается определение стран с европейской и американской моделью законодательной базы. Приводятся факты поддержки государством селекционных компаний за рубежом. Сделан вывод о том, что во всех странах, в которых работают селекционные и семеноводческие компании, со стороны государств системно создаются благоприятные условия для их развития. Поэтому, если сегодня в РФ ставятся задачи импортозамещения и создания экспортного потенциала, нужно объективно взглянуть на состояние отечественной селекции и семеноводства овощных культур, определить их путь развития и создать под это соответствующую законодательную и нормативно-правовую базу. Нужны грамотные системные профессиональные решения, соответствующие законодательные и нормативно-правовые акты, а также снижение административной нагрузки.The Association of independent Russian seed companies (AIRSC) systematically promotes its position at all levels of government. One of the most important issues in the work of the Association today is to bring the legislative and regulatory framework in line with the development of the industry. Objective: to analyze the current legislative and regulatory framework in the field of selection and seed production of vegetable crops and identify problem areas that require the adoption of appropriate amendments. The analysis used an abstract logical method that includes a set of methods of induction and deduction, analysis and synthesis, analogy, comparisons, system-structural analysis, formalization, modeling, and forecasting. It is proved that only by becoming competitive, agriculture and some of its branches can get a part of the world market, in which today Russia is seriously inferior to other countries in a number of industries. The role of private breeding companies and world zones of commodity seed production and associations in the formation of a civilized market for vegetable seeds is shown. The definition of countries with the European and American model of the legal framework is given. The facts of state support for breeding companies abroad are given. It is concluded that in all countries where breeding and seed companies operate, favorable conditions for their development are systematically created by the States. Therefore, if today the tasks of import substitution and creation of export potential are set in the Russian Federation, it is necessary to take an objective look at the state of domestic selection and seed production of vegetable crops, determine their path of development and create an appropriate legislative and regulatory framework for this. We need competent system professional solutions, appropriate legislative and regulatory acts, and reducing the administrative burden.

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.

scholarly journals БАГАТОРІВНЕВА ІЄРАРХІЧНА СТРУКТУРА ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА ЯК ОСНОВА МЕТОДОЛОГІЇ ЇЇ ОЦІНЮВАННЯ

2019 ◽  
Vol 131 (1) ◽  
pp. 98-110
Author(s):  
Євгенія Володимирівна Міщук
Keyword(s):  
Hierarchical Structure ◽  
Objective Assessment ◽  
Economic Security ◽  
Primary Sources ◽  
Security Model ◽  
Main Research ◽  
Analysis And Synthesis ◽  
The Hierarchical Structure ◽  
Multi Level ◽  
Definition Of

It is argued that the methodological backbone for assessing the degree of enterprise economic security is its hierarchical structure. The paper seeks to explore the existing approaches to building an enterprise economic security framework. It has been revealed that only few of them demonstrate a hierarchical structure, yet the existing hierarchies have certain limitations and offer areas for improvement. The purpose of the study is to develop a multi-level hierarchical structure of an enterprise economic security which, unlike the existing ones, would allow for a more objective assessment of the overall economic security as well as its separate elements with regard to both static and dynamic nature of economic security. To accomplish the objectives, the following research methods have been employed: generalization, reasoning, grouping – for analyzing various scholars’ views on the object of the study and drawing conclusions of the content analysis of primary sources; analysis and synthesis – for interpreting the main research categories and providing rationale for new elements of economic security. The paper provides insights to the principles of building a structure of enterprise economic security along with suggesting an improved hierarchical structure of the enterprise economic security model using the proposed multidimensional approach. The enterprise economic security concept is viewed from the two perspectives, in a wide and a narrow sense. An author's definition of an «enterprise» concept in a broad sense is provided. The broader interpretation of the enterprise economic security entails the aspects of stakeholders’ economic security affected by the economic security of the enterprise. The separate elements of the economic security of various groups of the enterprise stakeholders have been identified. The floating nature of the hierarchical structure of the enterprise economic security has been demonstrated. A particular case of the hierarchy that provides twelve levels of consecutive elements has been discussed. The proposed hierarchical structure of the enterprise economic security successfully accommodates its binary nature subject to its static and dynamic character. The findings verify that the suggested elements could be used to select indicators for assessing the overall economic security as well as its particular types. It is argued that the methodology for measuring the degree of enterprise economic security should rely on a comprehensive study of its elements and consistent integration of the results of their bottom-up assessment for each level of the hierarchical structure.

scholarly journals ENTERPRISE ECONOMIC SECURITY IN THE CONTEXT OF PARSONS’ SOCIOLOGICAL THEORY

2021 ◽  
Vol 135 (1) ◽  
pp. 67-74
Author(s):  
BOGMA Olena ◽  
SILAKOVA Hanna
Keyword(s):  
Economic System ◽  
Sociological Theory ◽  
Economic Security ◽  
Qualitative Properties ◽  
Theoretical Substantiation ◽  
External Threats ◽  
Common Definition ◽  
Analysis And Synthesis ◽  
The Crimea ◽  
Definition Of

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.

scholarly journals Strategic management of competitiveness in regional spatial and sectoral structures under modern conditions

2021 ◽  
Vol 14 (1) ◽  
pp. 7-16
Author(s):  
Yu. V. Misharin
Keyword(s):  
Sustainable Development ◽  
Strategic Management ◽  
Balanced Scorecard ◽  
Competitive Advantages ◽  
The Balanced Scorecard ◽  
Sectoral Structure ◽  
Structure Synthesis ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Perspective Analysis

The article summarizes the results of the research conducted and theoretical and methodological approaches in strategizing and strategic management with considering the development principles. The author introduces the model of strategic management of spatial development based on the chaos theory of infl ation in the economic environment. The article also defi nes the notion of “structurizing” as a sort of strategic management. The design of economic structures is considered as the implementation mechanism for the strategy developed according to the balanced scorecard (BSC) methodology. The article reveals the specific features of maintaining the competitiveness of a regional spatial and sectoral structure from the viewpoint of sustainable development concept. The author suggests the SEEIT-method of analysis and synthesis to evaluate the competitiveness level from the spatial and sectoral perspective (analysis) and create competitive advantages of regional spatial and sectoral structure (synthesis). The author’s definition of sustainable development provides the basis for formulating a concept of transient competitive advantage which meets the modern conditions of competition.

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 Development of non-financial reporting of agricultural enterprises of Ukraine

2020 ◽  
Vol 6 (4) ◽  
pp. 76-89
Author(s):  
Valerii Zhuk ◽  
Iryna Zamula ◽  
Dmytro Liudvenko ◽  
Yevheniya Popko
Keyword(s):  
Financial Reporting ◽  
Information Needs ◽  
Agricultural Enterprises ◽  
Use Of Resources ◽  
Agricultural Enterprise ◽  
External Stakeholders ◽  
Analysis And Synthesis ◽  
Definition Of ◽  
Internal Stakeholders ◽  
The Cost

Purpose. The purpose of the study is to develop non-financial reporting of medium-sized agricultural enterprises of Ukraine through the definition of the main activities of the enterprise, which are subject to disclosure in non-financial reporting, to meet the information needs of internal and external stakeholders of such enterprises. Methodology / approach. The research methods are based on dialectical and systematic approaches to assessing the current state of non-financial reporting of Ukrainian enterprises. Methods of analysis and synthesis are used to determine the main activities of agricultural enterprises, which are subject to disclosure in non-financial statements, based on requests from interested users. To obtain data on information requests of internal stakeholders of the surveyed enterprises, continuous initial observation was applied, and external sample holders were subjected to continuous sample observation. Internal (in particular, the population units are employees and owners) and external (in particular, the population units are contractors, consumers, creditors, investors, government agencies, NGOs) stakeholders are selected as the object of observation. Results. According to the results of the study, in the formation of non-financial reporting agricultural enterprises of Ukraine should pay special attention to areas of activity that are of greatest interest to stakeholders: development and improvement of working conditions, investment in regional development, respect for human rights, implementation of CSR programs in the supply chain. The main activities of the company, which are subject to disclosure in non-financial reporting, provide an opportunity to meet the information needs of internal and external stakeholders. Originality / scientific novelty. Failure to meet information needs of both internal and external stakeholders of agricultural enterprises has necessitated the improvement of organizational and methodological approaches to the formation of non-financial reporting of agricultural enterprises by identifying the main activities of the enterprise to be disclosed in non-financial reporting. The use of these areas creates an opportunity for stakeholders to obtain data that provide integrated information on the activities of agricultural enterprises. Practical value / implications. Disclosure of information in accordance with certain main activities of the enterprise will reduce the cost of users to obtain, process and systematize data, which will reduce inefficient use of resources in the preparation, substantiation, implementation and evaluation of economic decisions, as well as increase analytical capabilities for its use in the interest of stakeholders. The identified main areas of activity can be used as a basis for developing a long-term strategy for the formation of non-financial reporting of the agricultural enterprise, which will simplify the preparation of information for its full disclosure. This will increase the level of transparency of enterprises and will serve as a tool for building their positive reputation.

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