Методичні підходи до оцінювання економічної безпеки сучасних підприємств в системі контролінгу

Abstract

The huge analysis of methods for assessing the economic security of an enterprise is made and the shortcomings and obstacles to their practical application are separated. It has been determined that the following approaches are the most well-known: the resource-functional approach (assessment of the level of economic security of an enterprise is carried out on the basis of an assessment of the state of use of corporate resources according to special criteria); financial (the criterion of economic security is profit in absolute (volume of profit) and relative (quality of profit, profitability) terms); indicator (threshold) (assessment of economic security is established based on the results of comparing the actual performance indicators of the enterprise with indicators); program-target (comparison of the actual performance indicators of the enterprise with the defined activity benchmarks); situational-objective (assessment of the level of economic security of an enterprise based on an analysis of the situation that has developed in the interaction of the enterprise with external entities); systemic (study of all elements of the system in their interrelationship for identification of shortcomings). Given the conditions in which modern enterprises operate, an author's methodology for assessing the economic security of an enterprise has been developed, which must take into account significant changes in the external environment and is aimed at determining the state of economic security and is characterized by simplicity and accessibility of calculations, the absence of subjectivity of the results obtained, the ability to compare different-term assessments and determination the state of security under conditions of limited access to the information base of enterprises. According to the developed methodology, three states of the enterprise are distinguished in the context of economic security: the state of security, critical security and danger. At the same time, we note that in the conditions of a full-scale invasion of russia, the state of economic security and critical security can be considered only under the conditions of the physical security of the enterprise. The developed method for assessing the economic security of an enterprise is based on the generalization of the resource-functional approach, financial, indicator and situational-objective. The basis of the developed method is compliance with the established limits, which is a component of the controlling system, namely assessment, monitoring, control of the obtained values and making management decisions.