Концептуалізація фінансової диагностики в системі управління фінансово-економічною безпекою підприємства

Abstract

Обґрунтовано концептуальні положення діагностики фінансово- економічної безпеки підприємства з позиції її цільового спрямування, завдань, систем забезпечення, функцій та принципів, дотримання яких сприяє формуванню релевантної інформації для ухвалення ефективних управлінських рішень та розробки відповідної стратегії безпеки. Запропоновано концептуальну модель діагностики фінансово-економічної безпеки підприємства, яка ґрунтується на визначених принципах і сприяє реалізації її функцій в інформаційній системі управління фінансово-економічною безпекою підприємства.

The effectiveness of the financial and economic security management system of enterprise is determined by the information support system which can provide communications and meet user requests at all stages of the management process. The formation of such system is connected with the conceptualization of financial diagnostics as component of the information management system for financial and economic security; it allows detailed examination, identifying the state and trends of changes in the results of the enterprise’s operation, and timely detecting and preventing all possible threats. These circumstances determine the topicality of the study and direct it in the tendency of substantiation of theoretical foundations and the formation of the conceptual model for the diagnostics of financial and economic security of the enterprise. The generalization and critical analysis of the financial diagnostics theory and management of financial security and economic activity of business structures allow expressing the author’s position regarding the understanding of the diagnostics of financial and economic security of the enterprise as a set of actions aimed at providing information management support which involves the use of modern methodological tools during the successive implementation of diagnostic procedures for identification, assessment of causes of change and forecasting of level of financial and economic security, timely identifying of threats and grounding of measures complex for proactive, elimination and prevention of the consequences of their destructive influence for achieving and maintaining the safety state of the financial and economic activity of the enterprise and its ability to sustainable development. The purpose and tasks of the diagnostics, the system of its providing are concretized, the set of principles (the target nature, the organization of researches and the system of knowledge of the whole by its parts, the reasons by its action, internal by external) is determined, observance of these principles ensures implementation of the basic functions of diagnostics (assessment, control, searching, forecasting, stabilizing, informational) in the system of financial and economic security management and facilitates the formation of relevant information for effective managerial decisions and development of the strategy of financial and economic security of the enterprise. The conceptual model of diagnostics of financial and economic security of the enterprise, which allows ensuring the complexity and continuity of the process of formation and transfer of information for management, is proposed.