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 ОЦІНЮВАННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ОРГАНІЗАЦІЙ НА ОСНОВІ ФОРМУВАННЯ СИСТЕМИ ПОКАЗНИКІВ

2021 ◽  
pp. 34-39
Author(s):  
Костянтин Вікторович Павлов ◽  
Сергій Юрійович Ільїн
Keyword(s):  
Legal Status ◽  
Economic Security ◽  
Practical Significance ◽  
Accurate Information ◽  
Time Interval ◽  
Main Hypothesis ◽  
Organic System ◽  
Integral System ◽  
Statics And Dynamics ◽  
The Impact

The problems of assessing the economic security of organizations on the basis of creating an integral system of final (resulting) and intermediate (factor) indicators related to indicators of determining its level in a state of statics and dynamics, given the current situation in the modern era, seem to be very relevant. The purpose of the study is to form an organic system of indicators economic security, providing organizations with the definition of all reserves of economic growth and identification of advantages over competitors on the basis of the current economic mechanism. The methodological basis of the study was the modern legislative and normative legal acts regulating the economic activities of organizations. Research tasks, goal achievement and problem solving are focused on the use of methods of chain substitutions and mathematical analysis, which, complementing each other, provide accurate information about the degree of influence of factor indicators on the resulting indicators, which is necessary for organizations to rank areas that enhance economic security. The main hypothesis of the study was the assumption about the possibility and feasibility of forming a system of indicators for assessing the economic security of organizations. Presentation of the main material. This article is devoted to the analysis of the approach proposed by the authors to assessing economic security as the core of the economic potential of organizations based on the creation of an integral system of final (resulting) and intermediate (factor) indicators related to indicators of determining its level in a state of statics and dynamics. The originality and practical significance is confirmed by our proposed toolkit, which includes factor and resulting indicators in their organic interaction, which makes it possible to objectively assess the economic security of organizations. The practical significance of the study also lies in the fact that these methods are applicable in all organizations, regardless of their economic and legal status, since they are built on general economic postulates and provide for the specifics of the current economic situation. Conclusions and prospects for further research. Having the tools created by the authors, presented by methods for calculating economic security indicators, organizations will qualitatively analyze its general and particular indicators, objectively assessing the final and intermediate desired benchmarks for the effectiveness and cost of activities and the strength of the impact of each of them on the result and costs, objectively subject to an increment in during a certain time interval. In the future, it is planned to develop and expand the proposed system of indicators for assessing economic security, including using a generalized version of this system in relation to other taxonomic objects at the meso-level - to regions and industries.

scholarly journals ASSESSMENT OF FINANCIAL SECURITY MANAGEMENT OF INDUSTRIAL ENTERPRISES

2021 ◽  
Author(s):  
Stepan Melnyk
Keyword(s):  
Organizational Structure ◽  
Evaluation System ◽  
Methodological Approach ◽  
Security Management ◽  
Visual Presentation ◽  
Economic Security ◽  
Financial Security ◽  
Industrial Enterprises ◽  
Methodical Approach ◽  
The Impact

Increasing the instability of Ukrainian enterprises, which requires increasing attention to solving the problem of ensuring the required level of financial security requires consideration not only of methodological aspects of creating and adjusting the subsystem in the economic security of the enterprise, but also forming approaches to assessing its management. To develop a methodological approach to assessing the management of financial security of the enterprise used methods: induction and deduction, comparison and systematization – in the study of the essential characteristics of the terms "efficiency" and "effectiveness"; synthesis and analysis – to identify and characterize the essence of the main approaches to management evaluation; morphological analysis – to clarify the list of indicators and determine the sequence of calculation of group indicators; graphic – for visual presentation of theoretical and methodical material; abstract-logical – for theoretical generalizations and conclusions of the study. A methodical approach to assessing the management of financial security of the enterprise, which provides for the gradual definition of individual indicators with their combination into groups of three components: financial security of the enterprise, evaluating the effectiveness of security entities and evaluating the effectiveness of organizational structure and resources. The developed approach is based on theoretical bases, which include: criteria for assessing the financial security of the enterprise; provisions on the interaction of structural units in the process of ensuring the financial security of the enterprise; requirements for input information; principles of formation and use of the evaluation system of financial security management of the enterprise. The formed methodical approach promotes achievement of the key purposes of an estimation: a reliable estimation of management of financial safety of the enterprise as a whole and in a cut of the basic components; determining the impact of factors on the change in the level of financial security, the effectiveness of the actions of security entities and the effectiveness of the use of organizational structure and resources; improving the evaluation process in accordance with changes in the main stages of financial security management of the enterprise and the provisions for ensuring the economic security of the enterprise.

scholarly journals The current state of marketing activities of agricultural enterprises in Ukraine

2019 ◽  
Author(s):  
Olga G. Chirva ◽  
Maksym V. Boyko
Keyword(s):  
Economic Security ◽  
The State ◽  
Practical Significance ◽  
Industrial Complex ◽  
Agricultural Enterprises ◽  
Current State ◽  
Marketing Policy ◽  
Study Results ◽  
Marketing Activities ◽  
The Impact

The aim of the study. The purpose of the article is to analyze the current state and trends in the marketing activities of enterprises of the agro-industrial complex of Ukraine. Methodology. In the study of the state and trends of marketing activities of agricultural enterprises of Ukraine used a graphical method and systematic analysis; in the study of the impact of threats on the state of marketing activities of agricultural enterprises in Ukraine - the causal method and the method of scientific generalization - in forming the conclusions of the study. Results. The results of the study were summarized with the help of SWOT-analysis, which allowed to systematize the tools for marketing activities of agricultural enterprises. Thus, the results of the evaluation of the effectiveness of marketing policy of agricultural enterprises, according to the respondents, confirmed the importance of marketing policy to ensure their economic security. According to the results of the study, the development trends of agricultural enterprises are analyzed, the effectiveness of the marketing policy of agricultural enterprises is diagnosed, the main factors influencing the state of economic security of agricultural enterprises are assessed. The practical significance of the study is that the main conclusions and suggestions can be used by domestic enterprises to form an effective management system for marketing activities of agricultural enterprises. Prospects for further research. It is determined that in the long run for agricultural enterprises in developing marketing policy as a tool for economic security and for making sound management decisions and in the interests of consumers of agricultural products in the region it is necessary to form strategic and tactical goals based on the proposed tools

Accounting policy as a constituent of internal control and corporate economic security

2021 ◽  
Vol 17 (4) ◽  
pp. 664-681
Author(s):  
Yuliya N. STETSYUNICH ◽  
Andrei A. ZAITSEV
Keyword(s):  
Internal Control ◽  
Financial Management ◽  
Semantic Analysis ◽  
Economic Security ◽  
External Factors ◽  
Practical Significance ◽  
Negative Consequences ◽  
Internal And External Factors ◽  
The Impact ◽  
Accounting Policy

Subject. The article discusses the consistency of accounting policies, internal control and constituents of corporate economic security. Objectives. The study determines the process of articulating the term Accounting Policy at the legislative and normative levels nationwide and worldwide. We compare our own interpretations of corporate economic security. The article traces the impact of the accounting policy on areas of internal control and corporate economic securities. Methods. The study is based on general methods of research, such as the dialectical method, methods of analysis and synthesis, induction and deduction, and semantic analysis. Results. The article shows the impact of internal and external factors, which also influence corporate economic security and translate into the formation of corporate accounting policies. Conclusions and Relevance. Economic security is an aspect that every entity pursues. Therefore, it is important to thoroughly study how clauses of accounting policies influence the aspect from perspectives of business entities. The impact of constituents of corporate accounting policies, as evaluated herein, allow to consider adverse factors and help prevent negative consequences that internal and external factors may cause to corporate economic security. The findings contribute to accounting techniques for financial management in order to ensure the economic security. They are of practical significance for business leaders and financial personnel.

scholarly journals The impact of innovations on the efficiency of animal husbandry in Lviv region

2021 ◽  
Vol 23 (97) ◽  
pp. 8-13
Author(s):  
K. Hirniak
Keyword(s):  
Innovation Process ◽  
Animal Husbandry ◽  
Business Environment ◽  
Innovative Activity ◽  
Farm Animals ◽  
Innovation Activity ◽  
Livestock Industry ◽  
Agricultural Enterprises ◽  
Method Of Evaluation ◽  
The Impact

Domestic agricultural enterprises do not have a high level of innovation activity, however, stable and competitive operation of an agricultural enterprise is impossible without its innovative activity. Stabilization of the situation in the agricultural sector with the current level of competition and constant technological variables, the innovative vector of development is the driving component of economic growth. Activation of innovation of domestic agricultural enterprises is one of the important prerequisites for stability and sustainable socio-economic development of the country. Consequently, the effective functioning of the livestock industry is possible only under the conditions of systemic and purposeful innovation aimed at finding a variety of new opportunities provided by the business environment. The innovation process in domestic animal husbandry is clearly aimed at the end result - a certain socio-economic, technical or environmental effects. The efficiency of animal husbandry is determined after the introduction of innovation, calculated by the method of evaluation of investment projects. On the example of Lviv region we analyzed the conditions of innovative activity in animal husbandry, assessed the modern innovative potential of the industry, established the features of its innovation and investment activities. SWOT-analysis is an important component of assessing the position of livestock enterprises in the region. It should be recognized that the innovative activity of livestock enterprises is mainly associated with the final stage of the innovation process – the development of innovations. In 2020, farms of all categories of Lviv region compared to 2019 decreased meat production (sales for slaughter of farm animals in live weight) by 1.6 %, milk – by 4.7 %, eggs – by 0.3 %. cattle on farms of all categories on January 1, 2021 amounted to 144.4 thousand heads (including cows – 86.2 thousand heads), pigs – 346.1 thousand heads, poultry – 10.5 million. heads. Compared to January 1, 2020, the number of poultry increased by 5.7 %, pigs – by 4.1 %, the number of cattle decreased by 8.2 % (including cows – by 8.6 %). Innovative activity of the livestock industry is formed under the influence of the domestic innovation system and has its own specifics, which is caused by the peculiarities of agriculture. Most innovative projects are aimed at introducing innovations that contribute to the intensification of animal husbandry and increase the competitiveness of products. Thus, on the basis of innovative development of animal husbandry it is possible to achieve a significant increase in the competitiveness of agricultural enterprises, which will allow Ukrainian producers to achieve significant results in world markets for agricultural products.

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.

The impact of information technology and communication systems on the agility of supply chain management systems

Kybernetes ◽  
2019 ◽  
Vol 48 (10) ◽  
pp. 2217-2236 ◽  
Author(s):  
Roya Dehgani ◽  
Nima Jafari Navimipour
Keyword(s):  
Information Technology ◽  
Supply Chain ◽  
Supply Chain Management ◽  
Communication Systems ◽  
Business Environment ◽  
Accurate Information ◽  
Business World ◽  
Chain Management ◽  
Content Type ◽  
The Impact

PurposeThe impact of information technology (IT) on the agility of supply chain management (SCM) systems is very noticeable in the business world nowadays. Competition and constant changes, including product/technological innovations, decreasing product lifestyles and product proliferation, create pressure that affects the business environment. Organizations are required for answering the changes in the market to gain a competitive advantage and business success. The organizations are able to answer to unexpected market changes through supply chain market, and these changes are converted to business opportunities. Using IT to achieve the agility of SCM is one of the important factors to help the organizations. Therefore, the adoption of IT and its efficient implementation can improve the cooperation between supply chain agility through the rapid transfer, the distribution of accurate information and the use of information. This paper aims to investigate the impact of IT on the agility of SCM.Design/methodology/approachA total of 120 employees of the Golasal firm are involved in collecting data using a questionnaire. Measurements were performed in all questionnaires using a five-point Likert scale. The causal model is evaluated by structural equationmodeling technique, which is used to examine the reliability and validity of the model.FindingsThe results have shown that IT has positive influences on the agility of SCM systems. In addition, the obtained results have shown that four variables, namely, IT skills and knowledge, IT-based systems integration, IT infrastructure and design of global position system and geographic information systems, affect the agility of SCM systems.Originality/valueIn this paper, the agility of SCM systems is pointed out and the approach to resolve the problem is applied into a practical example. The presented model provides a complete framework to examine the impact of IT on the agility of SCM systems.

scholarly journals ANALYTICAL METHODS OF SEARCH OF EFFICIENCY RESERVES OF AGRICULTURAL ENTERPRISES FUNCTIONING

2017 ◽  
pp. 171-177
Author(s):  
Nina Volkova ◽  
Anastasiia Koliada
Keyword(s):  
Life Cycle ◽  
Raw Materials ◽  
External Environment ◽  
Analytical Techniques ◽  
Canonical Analysis ◽  
Practical Significance ◽  
Negative Effects ◽  
Agricultural Enterprises ◽  
Use Of Information Sources ◽  
The Impact

Introduction. Agricultural enterprises are the basic elements of agriculture. They provide it with the necessary raw materials for food production. In this regard, it is essential to continuously improve the efficiency of a modern market economy. Purpose. The study aims to search for reserves of efficiency of agricultural enterprises using analytical techniques such as canonical analysis. Results. In the article the necessity of finding reserves of efficiency of enterprises using canonical analysis is grounded. This analytical method allows to determine the effect of factors that describe the production and financial activities of companies on several performance indicators surveyed entities, which increases the objectivity of analytical findings as the basis for management decisions and payments made practical significance. In order to identify the causes that led to the emergence of weaknesses in the functioning of agricultural enterprises it has been built the monitoring system that provides specially organized surveillance of objects, phenomena, processes for their assessment, control or prediction. The usage of canonical analysis made it possible to identify the negative effects of internal and external environment during the relevant phases of the life cycle of agricultural enterprises which are analyzed. It has become the basis for forecasting its level of efficiency taking into consideration the impact of the most significant factors on the activity of this company depending on the phase of the life cycle. The results of such analyses helped to develop a set of analytical measures to neutralize these manifestations on the early stages. Application of analytical reporting tool will allow their management personnel time to identify, neutralize and prevent the negative effects of internal and external environment for production and financial activities of domestic agricultural enterprises. This technique, which is simple in calculation, does not require the use of information sources that are confidential. It describes the production as well as the financial aspects of the agricultural enterprises.

scholarly journals Determinants to Provide the Efficiency of Integrated Development of the Light Industry Enterprises

2020 ◽  
pp. 157-169
Author(s):  
Iryna Reshetnikova ◽  
Henefa Shvydanenko ◽  
Kateryna Boichenko
Keyword(s):  
Methodological Approach ◽  
Multicriteria Analysis ◽  
Economic Security ◽  
Quality Data ◽  
Risk Level ◽  
Security Risk ◽  
Enterprise Development ◽  
Light Industry ◽  
Integrated Development ◽  
The Impact

This article generalizes the arguments and counterarguments within the scientific discourse concerning the problems of integrated development of enterprises in the modern market economy. The main purpose of the research conducted is to create a methodological approach to the assessment and improvement of the integrated development efficiency of the Ukrainian light industry enterprises on the grounds of key determinants identification. For ensuring an extensive and systematic approach in this study, a three-step methodological base has been adopted. The interpretation and synthesis of high-quality data through sifting and sorting materials on key issues and subject matter of enterprise development in the context of integration have been conducted. The tendencies of development of the Ukrainian light industry enterprises have been analyzed to identify the key determinants. An assessment of their impact on the performance of integrated enterprise development has been made. The conducted research used the dialectical, structural and analytical as well as structural and functional analysis as a methodological tool. Methods for multicriteria analysis were used to determine the impact of the identified determinants, in particular, the calculation of the multivariate utility function and the normalization of determining factors. The article shows the results of the analysis of the light industry enterprises development with the help of such key determinants as providing of their own raw materials, availability of specialized mechanical engineering, repair base, properly qualified personnel, operating enterprises development. The integrated development of fifteen light industry enterprises has been diagnosed with the help of such main determinants as financial and resource support, intellectual and innovative potential, economic security, risk level, self-integration, the synergistic effect of integrated business processes. A group of enterprises has been identified, which the development level in the context of its integration is lower than estimated by the methods of classical performance diagnostics at the present stage. The group of enterprises has been identified, where integration processes are effective and have prospects for development. It is established that the integrated development implementation, due account being taken of the full complex of its determinants will promote greater usefulness and efficiency of the studied light industry enterprises functioning. The results of the conducted study can be useful for the efficiency improvement of domestic enterprises based on the integration Keywords efficiency, integrated development, utility, model, factor.

scholarly journals Personnel and intellectual component of economic security of the agricultural sector: essence and meaning

2020 ◽  
Vol 93 (8) ◽  
pp. 89-97
Author(s):  
K. Utenkova ◽  
Keyword(s):  
Agricultural Sector ◽  
Employee Motivation ◽  
Economic Security ◽  
Expert Assessment ◽  
Skilled Workers ◽  
Youth Policy ◽  
Effective Work ◽  
Agricultural Enterprises ◽  
Low Level ◽  
The Impact

The economic security of the agricultural sector is related to the economic security of the state and the economic security of individual enterprises operating in this sector of the economy. The important component of economic security of agricultural sector is personnel and intellectual security, which should be ensured through the preservation and development of the intellectual potential of the enterprise and the effective work of the staff. The aim of the study is to develop theoretical and methodological foundations of the formation of personnel and intellectual component of economic security of the agricultural sector. The following methods were used in the study: dialectical method of cognition of economic phenomena, abstract and logical, analysis and synthesis, generalization. The article uses the results of expert assessment, which was conducted in accordance with the Methodology of expert assessment of the impact of individual factors on the economic security of agricultural enterprises, which has been developed by the author. The obtained results show that among the internal threats to economic security, threats related to the personnel and intellectual component (nonprofessional management of the enterprise; low level of qualification of employees; low level of employee motivation; outflow of skilled workers) occupy a prominent place. Theoretical bases of forming the mechanism of regulation of personnel and intellectual safety of the enterprise are offered. Counteraction to the threats of the personnel and intellectual component of economic security should be based on the following measures: raising the professional level of management of agricultural enterprises; provision of qualified personnel; stimulating the staff to self-development; conducting an effective youth policy with the aim of attracting young professionals in the agricultural sector; forming a sense of a unified team in employees; creation of an effective system of social support for employees; introduction of an effective and transparent system of motivation and incentives for employees, based on clear criteria for evaluating the activities of employees. Further perspectives for research in this direction should be the formation of the strategy for economic security of the agricultural sector of Ukraine, which is based on the study devoted to the management of the mechanism of regulating personnel, intellectual and other components of economic security.

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