THE MAIN DIRECTIONS OF ENSURING THE ECONOMIC SECURITY OF AN ECONOMIC ENTITY

This article examines certain areas that ensure the economic security of business entities, the most relevant in modern economic conditions. It also reveals the main directions of state policy to create conditions for business entities in order to safely conduct their business.

BANKRUPTCY IN SMALL BUSINESS IN CONNECTION WITH THE PANDEMIC

The coronavirus pandemic has had serious economic consequences. As a result, the demand for consumer goods and services has fallen sharply, and the service sector is suffering huge losses. Accordingly, revenue also fell, while the mandatory costs remained unchanged: loan payments, rent payments, salaries, taxes and social contributions. The resulting cash gap is likely to lead to massive bankruptcies.

INFORMATION SECURITY AS A COMPONENT OF THE ECONOMIC SECURITY OF THE ENTERPRISE

The article is devoted to the study of information security as an integral part of the economic security of any modern enterprise. Threats are described that can lead to disclosure of confidential information, leakage of confidential information, unauthorized access to protected information, etc. Means and ways of countering the presented threats are also given

ENSURING THE ECONOMIC SECURITY OF THE BUSINESS ENTITY

This article discusses the issues of ensuring the economic security of an economic entity (enterprise, organization, etc.). Namely, the main threats to the security of the enterprise are considered, the main ways of organizing the security of an economic entity are analyzed.

PROBLEMS O F COST MAN AGEMENT IN T HE ENTERPR ISE

This artic le discusses t he problems o f cost man agement faced by e nterprises i n modern co nditions a nd ways to so lve them i n order to i mprove eco nomic resu lts. The go als, object ives, and met hods of cost m anagement a re presented.

Management aspects of a structured work plan of accounts

For more than 100 years, the accounting community has been concerned about improving the accounting chart of accounts. The Belgian G. Blaikonosh in 1926 put forward the idea of creating a world chart of accounts, M. Aounas in 1929 at the International Congress of accountants in Barcelona developed this idea, and in 1964 in Vienna it was decided to create a single international chart of accounts. Most of the developed charts of accounts are based on the idea of two ways to decompose capital, i.e. determining the cost of capital in the form of net assets and frequent liabilities.

RISK-BASED AUDIT

The article discusses the features of building an internal audit system for the economic security of an enterprise. Special emphasis is placed on a risk-based approach to internal audit. A flowchart of the risk-based approach is proposed in which its main advantages are written. Ways to solve emerging problems in the field of internal audit are also suggested.

RISK AS AN INTEGRAL PART OF BUSINESS ACTIVITY

The article is devoted to the essence of risks arising in the sphere of business activity. The classification of business risks is considered, taking into account the conditions of their manifestation. A study of key business risks was conducted. The methods of risk assessment, as well as the main stages and phases of risk management in the enterprise are analyzed.

ENSURING ECONOMIC SECURITY DURING THE IMPLEMENTATION OF THE ELECTRONIC DOCUMENT CIRCULATION SYSTEM IN THE CONDITIONS OF DIGITAL BUSINESS TRANSFORMATION

The digital economy in the modern world is one of the vulnerabilities of an organization. The introduction and development of new technologies leads to the fact that there is an urgent need to change the structure of production, markets, as well as the socio-economic structure. This process is called digital transformation. For any organization, in order to successfully and progressively operate, it is necessary to increase the turnover and simplify the work being done.

ECONOMIC SECURITY OF SMALL AND MEDIUM-SIZED BUSINESSES

The article highlights the place of small business in the general economic system of the Russian Federation, analyzes the role of economic security in the system of small and medium-sized businesses. The main aspects that influence the level of economic security of small and medium enterprises are revealed.