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

Author(s):  
Vasyl Dmitrenko ◽  

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.

Author(s):  
Tetiana Gogol ◽  
Valentyn Nekhai

The article discusses the existing approaches to the interpretation of the concept of "economic security of the enterprise" and conducts a retrospective analysis of conceptual approaches to the definition of this concept, identifies the main functional components of the economic security of enterprises adequate to modern realities. Particular attention is required to the issues of economic security of agricultural enterprises, the specific nature of which requires the establishment of a mechanism of double adaptation to economic and climatic conditions. It is noted that the economic security system of an enterprise is a subject and a control object and requires: a description of the control object, formalization of the goals of the control object existence, determination of the set of criteria for managing the object, design and creation of a control system that can minimize losses and provide protection against internal and external threats. The economic security system of an enterprise should be considered as a structured set of interconnected elements of external and internal security entities, their functionality, economic security policies, organizational structure, strategies and tactics, principles and methods aimed at ensuring the functioning of the enterprise and capable of countering internal and external threats.


Author(s):  
Nataliia Tsymbalenko

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.


Author(s):  
Є.В. Воронюк

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.


2018 ◽  
Vol 4 (4) ◽  
pp. 334-340 ◽  
Author(s):  
Olga Sosnovska ◽  
Maksym Zhytar

In today’s economic realities, achieving the necessary level of financial security of enterprises is a prerequisite for ensuring their sustainable operation and the formation of competitive development parameters in the internal and external market environment. The effectiveness of this process depends on building a high-quality financial architecture as the basic structural element of the company’s financial security system. In this regard, the subject of the study is an analysis of existing theoretical approaches to the definition of financial architecture and its relationship with the financial security of the enterprise. The methodological basis of the research is the scientific development of domestic and foreign scientists, the fundamental theoretical positions of economic science in the field of financial architecture formation, financial risk management, and financial security of the enterprise. The purpose of the article is to study the essence of financial architecture in order to substantiate its determining influence on the financial security of the enterprise and ensure its sustainable functioning in an unstable development of economic processes. The article analyses the theoretical aspects of financial architecture and finds that the interpretation of this economic category is due to the existence of clear causal relationships between its constituent elements and their impact on the financial support. Proceeding from this, the definition of financial architecture is drawn as a set of interconnected structural elements such as capital structure, ownership structure and quality of corporate governance, which accumulate and mobilize financial resources, increase control over the activity of the enterprise, solve conflicts of interest between owners and other stakeholders. It is determined that the choice of principles and methods for constructing financial architecture depends on such financial interests of economic entities as forming a flexible financial potential, optimizing the structure of capital, increasing investment attractiveness, maximizing profits, and increasing the market value of the enterprise. It is proved that the result of building a flexible financial architecture is to provide the appropriate level of financial security of an enterprise by identifying, quantifying, neutralizing, minimizing, and monitoring its financial risks. It is proposed to systematize indicators of financial security level assessment on the most typical of its functional components, among which investment, credit, emission, innovation, and currency can be distinguished. It has been established that ensuring the appropriate level of financial security will contribute to achieving financial sustainability, forming qualitative financial potential, providing competitive advantages, harmonizing interests of economic entities, and creating an effective system of economic security of the enterprise. It is concluded that the construction of high-quality financial architecture is the basis of financial security of an enterprise, the level of which depends on the proper management of financial risks and ensuring an adequate level of safety of all its functional components. As a criterion for the effectiveness of the process of ensuring the financial security of the company, sustainable development of the enterprise was determined in the conditions of an unstable economic environment.


Author(s):  
Олександр Михайлович Петрук ◽  
Станіслав Ігорович Василішин

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.


VUZF Review ◽  
2019 ◽  
Vol 4 (4) ◽  
pp. 15-24
Author(s):  
Anatolii, Loishyn ◽  
Mykola, Tkach ◽  
Sergey, Levchenko ◽  
Vitalii, Getmanskii ◽  
Pavlo, Parhomenko

The outcomes of the conducted research presented in the article will be valuable for managers of all levels involved in strategic planning and management of the modern economy of the state. The article addresses the urgent issue of identifying certain strategic alternatives in the development of the state's economic security system. The analysis of existing threats to the economic security of the state is conducted; the approaches to the definition of economic security are analyzed. The study emphasizes the complex political, social and economic situation in Ukraine due to the difficult situation in eastern Ukraine and the temporary occupation of the Republic of Crimea. It draws attention to the place of Ukraine in the ranking of international organizations and provides information on the main forecast macroeconomic indicators of economic and social development of Ukraine for 2020-2022. It is determined that the economic security of the state is based on self-sufficiency, stability and development of all constituent elements of the economy, and their list is given. The article emphasizes the priority development of the economic security system in the conditions of continuous improvement of the scientific and technical market, constant modernization of production, development of educational institutions, creation of a favorable climate for investment, significant state support of innovative activity. The possibility of using SWOT analysis as a tool for determining strategic alternatives has been investigated and confirmed. The article analyzes information and gives a detailed description of the elements (components) of SWOT analysis. The algorithm of estimation with use of SWOT analysis is graphically presented. The method of carrying out SWOT analysis with corresponding detail of each stage is presented. The study identified and analyzed the advantages and disadvantages of using SWOT analysis in comparison with other methods.


Author(s):  
S. Lykholat ◽  
◽  
A. Ryskalshuk ◽  

Purpose. The purpose of the article is to prove the interdependence of economic security of public catering establishments from the adoption of anti-crisis decisions by the heads of such establishments in the conditions of Covid-19 and their support by public authorities. This approach will help create opportunities for public catering establishments, attract innovation, etc., but also find effective ways to adapt their business to non-standard conditions, taking into account the components of economic security in the context of the Covid19 pandemic. Design/methodology/approach. The structure of the economic security system of public catering establishments is characterized, which is a set of various measures to protect all functional components from possible risks (internal and external), requires a system-integrated approach taking into account the objects of protection, use of safety and available protection resources. The anti-crisis management mechanisms of the economic security of enterprises are structured. We envisage the presence of the following elements: organizational structure, indicators, and evaluation criteria, as well as management mechanisms aimed at using regulatory and legal support of economic security of enterprises, tools, and levers; information support; methods of provision; functions of the organization, management and implementation of effective forms and methods of construction and development of economic security. Threats to the economic security of the enterprise are systematized, which depend on typical factors and involve state financial regulation, including finding solutions to the Covid-19 pandemic; search for highly professional staff; building reliable protection of commercial classified information; developing reliable suppliers of raw materials; ensuring stable demand for own products; providing the company with appropriate technological and production equipment. The analysis of indicators of subjects’ activity in the field of public catering is carried out. It is defined that the enterprises are susceptible to changes in the social and economic environment and are dependent on a financial situation in the country. The growth of trade in this industry was realized due to the rising cost of raw materials, not due to an increase in visitors’ number. The amount of money spent by Ukrainians on basic meals in comparison with the minimum wage remains unsatisfactory, which also has an impact on the opportunity to visit public catering establishments. The conducted SWOT analysis of the catering industry gives grounds to claim a high level of bankruptcy. At the same time, making prompt anti-crisis management decisions and using their reputation (image) helps the establishments avoid bankruptcy. Findings. It is concluded that anti-crisis management should be a pivotal element to manage public catering establishments, as it helps to anticipate and minimize risks, prevents bankruptcy. The hypothesis offered that public dining establishments’ operation significantly depends on the economic conditions that have arisen due to the spread of coronavirus infection Covid-19 can be considered proven. Practical implications. The results of this research help practitioner, namely the owners of public dining establishments, who are trying to adapt to the new management conditions in the context of Covid-19 and theorists. The obtained results provide an opportunity to build the own business strategy, which will contribute to the formation of the enterprise’s required level of economic security. Originality/value This research shows that the information used to determine public dining establishments’ effectiveness has expected results, although their collection methods differed. In analyzing the results, the authors offer their vision for assessing the interdependence of enterprises’ economic security from anti-crisis decisions that help public dining establishments resist the actions of existing destructive factors in the conditions of Covid-19.


Author(s):  
Vadim Antoshkin

The subject of the research is theoretical, methodological and practical aspects of identifying socioeconomic security as an object of management of the functioning and development of agrarian enterprises as micro-level subjects of economic management. It is about setting its goals, tasks, defining features, identifying the principles of implementation, establishing trends of development and priority tasks of management, including at the level of agrarian enterprises. The purpose of the work is to identify the essence of the category of socio-economic security and its practical identification; identification of features at the level of agrarian enterprises as an object of management in their management; establishment of principles and priority tasks of management. Methodological basis of the article became general scientific methods of cognition, generalization, method of comparative analysis and other methods of research. It was also a system-structural analysis and synthesis in establishing principles for the implementation of socio-economic security; problem-oriented approach in providing recommendations for further management of development and strengthening of socio-economic security of agrarian enterprises. Results of work. The main results of the paper are to clarify the categories of socio-economic security, to establish its features and identify features at the level of agrarian enterprises as an important element of their management and management of further development. The tasks of forming socio-economic security and the principles of implementation were identified. Identified development trends and priority management measures for strengthening at the level of agrarian enterprises. The field of application of the results is that the proposals on identification of the essence, features and features of socioeconomic security as a component of management in the management of enterprises are presented. The established principles of implementation and identified priority management measures can be used by managers and specialists of enterprises in order to increase their socioeconomic security in the future. In this case, special attention was paid to agricultural (agrarian) enterprises as a sphere of application of the received recommendations. Conclusions. In general terms, the study of socio-economic security at the level of agrarian enterprises needs further analysis in order to explore new options for finding existence on the market. The final choice regarding the use of any other approach or its separate components remains for each enterprise and depends on such factors as the size of the enterprise, its activities, the ambitions of the owners, etc. In order to achieve the highest possible level of socio-economic security, agrarian enterprises need to work to keep all their functional components in danger.


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