ОСОБЛИВОСТІ ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОЇ БЕЗПЕКИ КОМУНАЛЬНИХ ПІДПРИЄМСТВ

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.

The article is devoted to the deepening of the theoretical foundations of the modernization of the production activity of enterprises in conditions of uncertainty and the development of practical recommendations on the use of the situation of instability for the development of furniture production enterprises. During the research, the methods of comparative analysis, classification, tabular and graphic methods, forecasting methods were used. Scientific and educational literature, electronic sources, and data from the ClarityProject analytical platform served as the research information base. The work reveals the essence of uncertainty as the main factor in the lack of information. It was established that uncertainty is a set of factors that synergistically create conditions in which it is impossible to accurately predict the development of actions and likely consequences for enterprises. However, it is the uncertainty that can serve as a springboard for companies to obtain positive effects. In particular, management decisions regarding production modernization can help them maintain competitiveness and prevent bankruptcy under conditions of uncertainty. The theoretical aspects of the concept of "modernization" were also deepened. Definitions of various authors regarding modernization are systematized and a general approach to production modernization is defined. The positive impact of uncertainty on the activity of industrial enterprises in the furniture industry has been established. Approbation of the conducted theoretical studies in the field of modernization of production in conditions of external uncertainty was carried out at the domestic enterprise of the furniture industry. The uniqueness of the business idea is associated with the absence of similar projects, which can become an undeniable advantage in the furniture market. The development of a developed type of product can be useful in the post-war period, as the proposed product becomes more and more desirable among consumers. The calculations of planned indicators of economic efficiency for the project proved its feasibility and positive impact on the further development of the company in conditions of external uncertainty.

It has been proven that the creation of a system of economic security and its effective management is necessary to counteract and fight against various threats and dangers. The place of the marketing component in the economic security of the enterprise is defined. The importance of an effective marketing strategy for ensuring economic security and successful functioning of the enterprise is considered. Marketing is defined as a management function that seeks to increase the target market, build long-term relationships, satisfy customers, ensure desired profitability and strengthen competitive advantage. Theoretical approaches to the implementation of anti-crisis management were studied, specific features of supporting the economic security of construction enterprises in the short-, medium- and long-term periods were determined. The main functional goals of economic security of the enterprise are highlighted. A brief description of individual stages of management of the enterprise's economic security system is provided. It is proposed to divide the process of managing the economic security of the enterprise into the following stages: setting and justifying goals for ensuring the financial security of the enterprise, identifying the problem, establishing restrictions to minimize the financial losses of the enterprise, developing a set of measures aimed at eliminating the identified problem, making the optimal decision regarding ensuring financial and economic security of the enterprise, coordination of the adopted decision with the management of the enterprise, ongoing monitoring of the implementation of the adopted strategy. Trends in the development of construction enterprises were studied, and their features were identified: phasing of construction works; diversity of industrial relations; duration of the production cycle; stationarity of the construction object; high manufacturability of modern construction production. It has been analyzed that any construction project can be divided into three stages: construction preparation, execution of construction works and commissioning of the finished construction object. The most important reasons for the bankruptcy of construction enterprises are given, which are as follows: ineffective marketing, ineffective policy of providing the opportunity to buy apartments in installments, increased production costs due to the use of outdated technologies.

Introduction. The strengthening of the impact on the socio-economic system of processes in Ukraine is related to globalization and contributed to the activation of scientific research in the field of management of the adaptation process at domestic enterprises in the conditions of the variability of the external environment. The high level of dynamism and uncertainty of the external environment in the modern conditions of globalization, the imperfection of management methods, in particular in the adoption of justified management decisions in a short period of time, leads to negative trends that can be traced in the key performance indicators of domestic enterprises. Adaptation is the tool that can ensure the balance of the internal state of the business entity to the changing requirements of the external environment, which requires the improvement of the existing mechanism in enterprise management at all levels of hierarchies and the implementation of individual elements of adaptive management. The conducted studies prove not only the importance, but also the necessity of organizing the management of adaptation processes at industrial enterprises in the field of mechanical engineering on a permanent basis. The relevance of this topic is determined by the strengthening of the impact on the socio-economic system of Ukraine in the processes related to globalization, which contributes to the activation of scientific research in the field of management of the adaptation process at domestic enterprises in the conditions of the variability of the external environment, and necessitates a clear justification of the conceptual provisions regarding the management of the adaptation processes at industrial enterprises in modern conditions. The purpose of the research is to consider and analyze the processes of adaptation of economic systems and to highlight conceptual provisions for managing the processes of adaptation at industrial enterprises in conditions of uncertainty. Key words: adaptation, conceptual provisions, enterprise management, adaptation processes.

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.

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.

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 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.

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 subject of a research in the article are methodical approaches to assessing the anti-crisis potential of the enterprise. The purpose of the work is to investigate the existing theoretical approaches to the assessment of anti-crisis potential, to improve and adapt them to practical application in machine-building enterprises. The article solves the following tasks: critically examine the work of foreign and domestic scientists on assessing the potential of the enterprise in terms of resource and performance approaches, form a common basis and identify priority methods and relevant criteria for assessing anti-crisis potential by structural elements; based on the results of research to form an author's approach to assessing the anti-crisis potential and perform it`s practical adaptation in machine-building enterprises. The theoretical and methodological basis of this study is the scientific work of domestic and foreign scientists on assessing the potential of the enterprise in stable conditions and in conditions of uncertainty - anti-crisis potential. The research used a set of scientific methods and approaches: system, structural and functional, analysis and synthesis, comparison. The following results are obtained: the existing theoretical approaches to assessing the potential of the enterprise in stable and crisis conditions are investigated. It is determined that the approaches to assessing the potential of enterprises in stable conditions and in crisis conditions can be identical in methods, structure of indicators, but different in characteristics and response of the management system to the calculated values. The author's approach to the assessment of anti-crisis potential of enterprises in conditions of uncertainty is developed and practical adaptation at a specific industrial enterprise is performed. The direction of further research is determined, which consists in the development of the mechanism of formation and transformation of the components of the anti-crisis potential of the enterprise depending on the type, stage of crisis development and its demand in anti-crisis management.

Ensuring the financial security of agro-industrial enterprises is crucial for the sustainable development of the sector and the achievement of national goals. The four-stage methodological approach presented in this article for assessing the financial security of agro-industrial enterprises enables timely risk diagnosis and the development of effective mechanisms to mitigate internal and externalthreats, thereby protecting companies’ financial interests. The first stage, identifying vulnerabilities in the company’s financial security system, proposes key parameters for a rapid financial assessment and a bankruptcy prediction model. The conducted analysis and assessment of of the food industry enterprise’s financial condition revealed discrepancies in the results. Therefore, the second stage incorporates factors that consider investment and tax aspects in addition to financial metrics. Based on an analysis of various methodologies, an indicator method was selected, and an integral criterion, incorporating 15 specific measures, was developed to assess financial security. The number of indicators can be adjusted based on the specific conditions and goals of each enterprise. The integral indicator’s scale identifies three levels of security: low, medium, and high. To ensure high financial security and timely response to threats, the third stage recommends prioritizing significant risks using risk maps, spirals, and a bow-tie model. The results of the risk analysis will inform evidence-based measures to manage and minimize financial security risks.

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.

In the article, the authors analyze Russian and foreign scientific literature dealing with financial security in solving the problems of ensuring the economic security of an enterprise. The aim of the study is to compare Russian and foreign approaches to assessing financial security as one of the components of the economic security of an enterprise. Research methods: information search; systematization; logical, system and content analysis. The authors come to the conclusion, that in foreign scientific literature, “financial security” is understood as “financial stability”, and such a term as “financial management” is also used. At the same time, the indicators used by foreign researchers to assess the financial condition of an enterprise do not differ significantly from those used by Russian scientists, because in fact indicators of both financial security and financial stability are built upon indicators of economic analysis.

Financial security is essential in order for enterprises to survive and thrive in a competitive environment. It becomes especially important in crisis situations where restrictions are imposed that adversely affect business activities. Hence, there is a need for an in-depth exploration of what determines financial security in enterprises facing economic difficulties, especially in those primarily committed to social issues, namely social catering cooperatives. The purpose of this study was to assess and compare the financial security of social catering cooperatives active in Greater Poland during the COVID-19 pandemic. Research data was retrieved from 2020-2022financial reports of three social cooperatives. Information on how cooperative members view their financial security was collected during direct interviews based on a standardized questionnaire form. As demonstrated by the analysis of performance ratios, despite efforts made by the management, social cooperatives active in the catering business experienced a difficult financial situation during the COVID-19 threat, although their members had a positive perception of it. The difficulties were reflected in the cooperatives struggling to meet payment deadlines and to generate profits and positive cash flows. In order to avoid such issues in the future, they should focus on efficiently managing their trade credit, more actively seeking financial support from public funds, and strengthening their in-house communications. Managing these areas better can help ensure financial security and enable a more efficient functioning of cooperatives when faced with new economic hurdles.

Financial Security Management of Enterprises in Conditions of Uncertainty