Обеспечение финансовой безопасности организаций АПК: анализ и оценка

The purpose of this article is to develop a model and proposals for the organization of management of financial and economic security (FESM) of port enterprises (PE). Improvement of the management of financial and economic security we propose to begin with the development of methodological approaches to assessment of the level of financial and economic security. To do this, the article makes a proposal to use a functional criterion, which is defined as the ratio of costs for the organization and operation of the financial security service to the profit obtained during the period of the study. Also, a set of indicators is developed that, unlike existing ones, take into account specifics of the industry. The article also proposes optimal plans for cargo processing, which result in a minimum cost and maximum profit. Through the function of process management, a comprehensive statistical model of managing the system of financial and economic security of port enterprises is proposed. This model takes into account specific factors of PE operation and developed approaches that ensure the organization of PE FES management by embracing traditional financial approaches and their alternatives. The authors state that for the effective organization of financial and economic security of port enterprises it is necessary to conduct timely monitoring of external and internal threats, assess and analyze the level of financial and economic security and develop strategic ways of enterprise development. And the recommendation to the management is to carry out well-timed control and audit of financial condition.

The modern paradigm of financial and economic security management of innovation-oriented socio-economic systems should be based on guidelines for action and management decisions aimed at ensuring and improving the level of financial and economic security. The authors consider the management of financial and economic security of innovation-oriented socio-economic systems in terms of complexity and individuality of the choice of components. The article identifies the levels of a comprehensive system of financial and economic security of higher education institutions as socio-economic organizations (institutions). The authors propose to manage the financial and economic security at both the tactical and strategic levels. This study identifies the main functions, principles and criteria of the regulatory and planned level of financial and economic security of higher education institutions and puts forward a modern concept of security of innovation-oriented socio-economic systems. The article proves that the management of financial and economic security of innovation-oriented socio-economic systems has a complex structure, which includes: goals, principles, actors, objects, tasks, functions, measures, levers and tools. Each of these components has its own characteristics, performance requirements, relationships. Innovation-oriented socio-economic systems for their safe operation must independently develop and adhere to a defined management strategy, the stages of which are described for their practical use in the management of financial and economic security. To ensure and increase the level of financial and economic security of innovation-oriented socio-economic systems, the following methods should be developed: technical, financial, informational, legal, personnel, intellectual and innovative. The authors of the article include the following principles of financial and economic security of innovation-oriented socio-economic systems: timeliness, complexity, system, legality, activity, specialization, coordination and interaction, centralization, management flexibility and sufficiency in management. These principles are included in the general structure of the management system of financial and economic security of non-productive entities.

Financial and economic activity is exposed to numerous systemic risks, which are a threat to the financial security of enterprises. The criterion for ensuring financial security is the appropriate level of the company's financial condition. The financial condition of the enterprise is a complex concept and is characterized by the system of indicators – financial coefficients: indicators of liquidity, financial stability, business activity, and management efficiency. The interrelationship and mutual determination between the indicators that cause the occurrence of risk when one of them changes is established.A range of factors that comprehensively characterize the financial and economic activity of the enterprise has been determined and developed risk analysis and assessment methodology, which includes the following stages: preparatory stage; construction of an algorithm for quantitative assessment of risk in the financial security system; interpretation of the results of an integrated risk assessment in the financial security system; determining the priorities of risk management in the system. The methods of financial analysis (horizontal, vertical, coefficient, analysis of business activity and financial stability) were applied and a quantitative assessment of risks was carried out. The indicators-coefficients of the enterprise's functioning are calculated and given an interpretation.The conclusion was formed that the construction of an effective risk management system and its universal functional component of risk analysis are current issues, as they allow to develop a set of measures to minimize threats and risks of conducting financial and economic activities of economic entities. Therefore, the correct assessment of risk with the help of the proposed methods and models of financial analysis for individual economic situations and business entities is effective and has value, as it gives the opportunity to make the optimal decision in specific situations and characterizes the criterion feature of financial security of industrial enterprises – liquidity, financial stability, business activity, profitability.

The article is devoted to substantiation of the corporate financial security indicators and its assessment procedure methodical approach for joint stock companies. A system of indicators has been formed and scientifically substantiated and a methodical approach has been developed, on the basis of which the level of financial security of joint-stock companies of Ukraine has been determined. The approach is based on the use of artificial neural networks and is characterized by the ability to take into account changes in the operating conditions of joint stock companies through changes in input parameters, which allows to predict the level of joint stock companies’ financial security in conditions of uncertainty. The assessment of the level of a joint-stock company's financial security is based on indicators that characterize the financial condition, quality of corporate governance and market position of the company. For each indicator, the coded value for the neural network has been determined, depending on the range of normative values and the direction of change in the dynamics. The methodological approach involves the calculation of an integrated indicator and determination of levels of financial security (very high, high, acceptable, critical, supercritical), which made it possible to compare and rank companies by level of financial security and determine the effectiveness of their financial security system.

Summary. The article examines the linkages between financial stability and the level of its economic security. Considered the content of financial stability, represented by its own definition, we studied the basic conditions to achieve it. The logic diagram showing the location of financial stability and financial security to ensure the economic security of the business entity. A system of internal and external factors affecting the financial stability and endanger financial stability and financial security company. It has been established that it is the internal factors such as the availability of financial resources and financial position, capital structure, the company's ability to generate profits determine the level of economic security and its ability to withstand the negative impact of external and internal threats. The necessity of improving the financial sustainability in order to improve the economic security of the enterprise. On the basis of the research proposed matrix of risks affecting the financial stability and economic security, which allows to determine the probability of their occurrence and impact. It presents the economic, social, human, financial, organizational, economic, innovative and productive tools to increase the stability and financial security of an economic entity. List considered standard measures will make a plan of action to minimize the adverse impacts and enhance financial stability and security. Therefore, a prerequisite for the economic security of the enterprise is the attainment of financial stability.

Introduction. Financial and economic security is an important component of the study of the state of domestic enterprises. The rapid pace of digitization of all spheres of activity prompts economists to study the impact of these processes on the financial and economic security of enterprises. Domestic enterprises are in the process of adapting to the digital environment, which at the same time causes significant risks and threats to economic security. In such conditions, the task of determining the tools and use of marketing support for the financial and economic security of enterprises arises, which involves the systematic application of quality standards to reduce or eliminate possible risks and threats in economic activity. Purpose of the article is to research of the main trends caused by the digital environment and their impact on financial and economic security; analysis of marketing support of financial and economic security of enterprises on the basis of international quality standards. Method (methodology). The information method was used for the research in order to obtain informative data from scientific sources and the Internet; methods of system analysis, classification and comparative analysis - when distinguishing types of quality standards and marketing research standards, generalization method - for formulating conclusions from the conducted research. Results. The impact of digitization processes on ensuring the financial and economic security of enterprises and the need for measures to adapt to the modern digital environment are substantiated. The place of financial security in the system of economic security of the enterprise is defined. The goal of ensuring the financial and economic security of the enterprise has been established. The existing definitions of the concepts of "financial and economic security" are summarized. The application of marketing analysis of the environment of the functioning of business entities in order to determine the factors that affect financial security is argued. The main international standards of marketing research, which allow determining the factors influencing financial security, are highlighted. The system and content of international quality standards, which are strategic tools for ensuring the financial and economic security of the enterprise, have been established.

The paper describes concept of "enterprise’ financial security" in modern conditions and compares the main approaches to its definition taking into account the complex nature of this economic category (from the point of view of the object of paramount attention, the task of the security system and the criterions of security). The authors identified two approaches to understanding the financial security of the enterprise: the first approach, which considers financial security in terms of the enterprise’ ability to withstand the threats of the internal and external environment; the second approach determines the enterprise’ financial security as the ability of the enterprise to perform its activities effectively in an uncertain and competitive environment. In addition, the study identified the essence of enterprise’ financial security management, its purpose, objectives, functions, principles, mechanism and basic elements of management. In the course of the research it was found that the most important in the enterprise’ financial security management is to built adequate mechanism of financial security management. The authors define such mechanism, as a set of basic influence’ elements on the process of development and implementation of management decisions to ensure the protection of his financial interests against various threats. Moreover, the authors investigated the systems of enterprise’ financial security analysis, which allow to investigate the financial condition and main results of financial activity of the enterprise in order to determine the level of protection of his financial interests from threats and identify the reserves for its improvement. The system of integral analysis was defined as the system that gives the most solid conclusions about the state of financial security. The main reason for this is that above mentioned system allows to conduct a deeper financial analysis, to evaluate the main areas of financial activity of the enterprise and to aggregate the obtained data into one indicator. Keywords: enterprise's economic security, enterprise's financial security, mechanism of the enterprise`s financial security, management of the enterprise`s financial security.

The article analyzes procedural and institutional, regulatory and legal-theoretic problems of ensuring financial security in Ukraine on the basis of the analysis of theoretical achievements of domestic scientists and empirical base. The current state of scientific research in the field of procedural and institutional aspects of financial security of Ukraine has been traced, and our own vision of the system of economic security and system of financial security has been offered. The concept of "financial security" is studied and the necessity of its use generally and properly is substantiated. While characterizing regulatory support of certain elements of the financial security of Ukraine, its shortcomings are pointed out and the adoption of a number of laws and regulations that would contribute to the improvement of the legal control of the specified sphere has been proved. In addition, proposals for amendments to the current legislation have been introduced and need for a number of new regulatory legal acts have been justified. The system of bodies of counteraction to threats to financial security is paid attention to, the necessity of improvement of their work, establishing cooperation, implementation of new forms and methods that would meet the challenges of today is proved. Reform steps in the area of financial security in recent years and attempts to create the National Financial Security Bureau are analyzed. The need for the establishment of the unified, independent from the executive power, government agency to address the issues of financial security, is emphasized. The research has led to the conclusion that the financial security is a major component of national security indispensable in solving any of the challenges facing the state. It is noted that the recent financial security of Ukraine is influenced by a number of external and internal threats: financial crises, geopolitical situation, influence of activities of international organizations, inflationary processes, corruption, instability of the legal system, etc. On this basis, the financial security of Ukraine should be ensured by means of sound state policy in accordance with the established principles, concepts, strategies and programs in the financial sphere, and the establishment of appropriate government agencies.

The article examines the accounting and financial support system to ensure the financial security of agro-industrial enterprises in the context of the digital economy. The high level of financial risks, exchange rate fluctuations, increased competition, instability of sales markets and climate change necessitate the creation of an effective financial security system, the basis of which is reliable, timely and analytically complete accounting and financial information. In the modern conditions of digital transformation of the economy, ensuring the financial security of agro-industrial enterprises is one of the key factors of their sustainable development. Accounting and financial support plays a leading role in this system, because accounting becomes not only a means of recording business transactions, but also a source of reliable information for risk management, control, analysis and forecasting of the financial condition. The study substantiates the role of accounting data in assessing liquidity, solvency, profitability and financial stability, which determine the level of financial security of the enterprise. The impact of digitalization on the efficiency of financial and accounting processes is analyzed, in particular the implementation of ERP systems, cloud accounting platforms, electronic document management, big data analytics and digital signatures. It is proven that the integration of digital technologies provides transparency, automation and operational control over financial resources, reduces the impact of human errors and strengthens analytical capabilities in financial risk management. The article highlights the main threats to the financial security of agricultural enterprises – price volatility, credit dependence and weak internal control systems – and suggests areas for improving financial management mechanisms. The development of intelligent analytical systems, digital audit and predictive financial modeling is identified as a strategic priority for strengthening the financial stability, competitiveness and adaptive potential of agro-industrial enterprises in a dynamically changing digital environment.

The article is devoted to the current problem of forming a strategy-oriented mechanism for managing the financial security of Ukrainian enterprises based on the introduction of new information technologies. It was established that transformational processes in the economy of Ukraine create the need to search for modern and effective ways to ensure the sustainable development of economic entities. The approaches to the definition of the financial security category of the enterprise are generalized and provided the author's definition of this category taking into account the strategically oriented approach. The main strategic guidelines are systematized, which are a prerequisite for the formation of an effective and efficient mechanism for managing the financial security of a modern enterprise of Ukraine in the context of the information and digital economy. A financial security management mechanism has been established to solve the problem of ensuring financial security, assess the level of financial security. A set of measures aimed at using the available resources and capabilities of the enterprise are taken. Proposals are presented for solving typical tasks on information and analytical support of the management process of financial security of the enterprise by means of introduction of new information technologies.

The methodological and practical recommendations for applying a conceptual approach to forming an effective mechanism for managing financial security at business enterprises under conditions of economic recovery are substantiated. Despite the existence of some proposals for forming effective mechanisms for managing financial security at the level of market participants, the practice of implementing and arranging their components by stages and distribution by functional performers is a matter of active discussion in academic circles. The ontological content of the scientific category “financial security of enterprise” at the macro and micro levels is generalized. The author focuses on the need to consider the enterprise's financial security as an integral management system with an internal structure, elemental composition and feedback components. The components of the enterprise financial security management system are specified. The author's own interpretation of the essence of the concept of “enterprise's financial security management mechanism” as a set of tools and levers of influence on managerial decision-making in the field of ensuring an appropriate level of protection of vital financial interests of a market entity from challenges and threats of the external environment is proposed. The stages of forming a financial security mechanism at business enterprises are recommended, including: analysis of the enterprise's current status, development of a strategy to overcome the identified risks, implementing measures, monitoring and evaluating the implemented measures. At the conceptual level, the author's version of the mechanism for managing financial security of the business enterprise with the appropriate support tools (financial instruments, financial levers, financial methods and indicators, information and analytical subsystem) and four key components (organizational, methodological, technological and financial) is proposed. Promising directions for improving the organizational support of the financial security management mechanism at business enterprises with the assignment of responsible managers and specification of the timeframe for implementing measures are identified. The expediency of distributing responsibility among the specialists for the financial subsystem at business enterprises is substantiated.

This work examines the essence of the company's financial security. It is noted that the financial security of the enterprise covers a complex of the most important financial indicators that reflect stable financial and economic activity, the company's development and competitiveness. The constituent elements of security and the main factors of influence are characterized, which include the analysis of external and internal threats and risks of business activity, as well as the strengths and weaknesses of the enterprise, an analysis of the company was carried out using the SWOT analysis method, using the example of the limited liability company «Uniplyt» (in hereinafter «Uniplyt» LLC), engaged in the production of woodworking products, fiberboard, plywood, lumber. The influence of state regulation on the financial security of enterprises is characterized, and the experience of Ukraine regarding financial security during the period of martial law is presented. The step-by-step analysis of the level of financial security at the researched enterprise was determined, with the help of which it is possible to exercise control over the enterprise's activities and to carry out constant monitoring of internal and external threats. The methods of determining the level of financial security of the enterprise, which are used to evaluate it, financial stability and the level of financial potential of business entities are highlighted. In particular, they include: methods of integral assessment of the company's financial security, methods of indicator assessment of the company's financial security, and methods of assessing the company's financial security based on bankruptcy analysis. Methods for assessing financial security by determining the level of probability of bankruptcy of the enterprise according to the models of such scientists as Tereshchenko and Altman were studied. Based on the calculated models for determining the probability of bankruptcy, we present matrices for the analysis of financial stability and financial potential. The strengths and weaknesses of the company's activity were identified and measures were proposed to improve the work of Uniplyt LLC. A forecast of the company's activity and suggestions for improving its activity for further development and profit growth are presented.

Due to a number of external uncontrolled factors of negative influence, Ukrainian business entities functioning in the hospitality and tourism business have seen the most severe crisis and depression over the past three years. In order to survive in such conditions and develop the business intensively, Ukrainian business entities must clearly define internal problematic aspects to correct them promptly, as well as the potential opportunities towards which the maximum effort should be directed. The article offers and justifies an approach to assessing the financial and economic security of hospitality and tourism business entities in the complex modern conditions under which the Ukrainian economy is developing. In order to achieve the research goal, the methods of systematization, grouping, and logical generalization were applied.The article systematizes the key aspects of ensuring the financial and economic security for the company's activities that should be followed by its management, describes the structure of an enterprise's financial and economic security, and formulates the concept of financial and economic security for business entities in hospitality and tourism. The paper also specifies the sequence of stages, which would be advisable to follow when managing the financial and economic security of hospitality and tourism enterprises. The authors have summarized the approaches to assessing an enterprise's financial and economic security in modern literature and have grouped the indicators of financial and economic security for hospitality and tourism business enterprises. The study analyzes the dynamics of financial indicators which comprehensively characterize the functioning of temporary accommodation and catering enterprises, as well as economic operators of tourist activity in Ukraine and offers an approach to assessing the financial and economic security of hospitality and tourism business enterprises which base their activities on the innovation potential. The results of the study prove that differentiating and operating the components of hospitality and tourism business operators' innovation potential is expedient and improves their financial and economic security.The practical significance of the obtained results lies in increasing the financial and economic security and innovativeness of hospitality and tourism business enterprises in Ukraine by applying the proposed approach to evaluation as a monitoring tool.

Subject/theme. SWOT analysis of the financial security of modern Russia is carried out herein to identify the prospects for the improvement of the financial security at the macrolevel.Purpose/objectives. The purpose of the article is to analyze the financial security of the state through the example of Russia. To achieve the purpose hereof, it is required to solve the following tasks:To provide the SWOT analysis matrix of the financial security of the Russian Federation.To determine the influence of the strengths on the opportunities and threats to the financial security of the Russian Federation.To determine the influence of the weaknesses on the opportunities and threats to the financial security of the Russian Federation.To quantify the elements of SWOT analysis.To identify the current threats to the financial security of the Russian Federation.To propose the measures to reduce the threats and to improve the level of financial security of the Russian Federation.Methods. The most common and high-quality strategic planning instrument – the SWOT analysis method – is used herein.Results.The imposition of anti-Russian sanctions made it possible to identify the problematic areas of the state, which are a threat to the financial security of the Russian Federation.The following can be identified as the current threats to the financial security of the Russian Federation: the outflow of domestic capital abroad and offshore; the quantitative restriction of money supply when issuing rubles for the growth of foreign exchange reserves; a high level of external public debt; high tax burden on business; weak investment activity and a slowdown in the rate of foreign investment; the instability of the banking system.Despite the considerable pressure from foreign countries, the Russian Federation is taking measures to neutralize the external threats to national security, reducing the possibility of external influence on its international position.Conclusion/relevance.SWOT analysis of the financial security of the state shows that the strengths prevail in the Russian Federation, but there are many weaknesses and external threats. In the aggregate, the field of strengths and opportunities prevails over the field of weaknesses and threats. Consequently, the Russian Federation has the prospects for development, but for further development the strength should be used to neutralize the threats.

Analysis of the financial and economic security management system of business in the system of the global economic environment requires a detailed study of the prerequisites for the development of the corresponding system in the context of ensuring the stability and viability of business, adaptation to changes in the global environment, optimization of costs and resources, strengthening of competitive positions, attraction of investments and responsibility to society. In the global economic context, enterprises face various external and internal risks. Researching the prerequisites allows for developing effective mechanisms for identifying, analyzing, and minimizing potential threats, thereby ensuring stable operation and development of the enterprise. Globalization of the economy, political fluctuations, changes in legislation, currency fluctuations, technological innovations, and other global challenges require business flexibility and the ability to adapt quickly. The article analyzes the prerequisites for developing a financial and economic security management system for business in the global economic environment. Previous studies indicate the need for an integrated approach to managing a business’s financial and economic security, including risk management, innovation, intellectual property protection, digitization of processes, and a responsible attitude to social and environmental aspects of activity. The need to transform the management system of financial and economic security of business is caused by factors that require companies to be flexible, innovative, and resistant to external and internal challenges of the modern globalized world. It was determined that digitalization processes and technological development largely influenced the transformation of the business’s financial and economic security management system. Rapid advances in digital technologies such as blockchain, artificial intelligence, big data, and the Internet of Things fundamentally change how we do business. This requires companies to implement new approaches to data management, cybersecurity, and information technology to ensure financial security. Keywords: management, financial and economic security, business, global economic environment.