Теоретичні аспекти управління фінансовою безпекою вітчизняних підприємств

Abstract

Метою статті є систематизація теоретико-методичних підходів до управління фінансовою безпекою в умовах військового стану.Систематизовано підходи до визначення сутності фінансової безпеки. Узагальнено підходи до класифікації загроз фінансовій безпеці, узагальнено фактори впливу на фінансову безпеку.

Financial security and its provision is an important component of effective strategic management of enterprises. Not only the level of competitiveness of the enterprise, but also the issue of its functioning depends on the sufficiency of financial resources, the sources of their formation, the influence of internal and external factors on the level of financial security. The issue related to the management of financial security in the conditions of martial law remains insufficiently researched. The purpose of the article is to systematize theoretical and methodological approaches to managing financial security under martial law. Approaches to determining the essence of financial security are systematized. Financial security is interpreted as a certain financial condition, a complex characteristic, the level of the enterprise's provision of financial resources, the ability to promote and expand economic processes. Approaches to the classification of threats to financial security are summarized: By place of occurrence, By severity of consequences, By attitude to threats, By form of damage, By duration of action, By level of predictability, By duration of action, place of action. factors affecting financial security are summarized. The main tasks that must be solved for the effective management of financial security are identified. To reduce the impact of threats to financial security, it is important to form an effective enterprise management strategy, which will include a financial security management strategy.