Теоретико-методичні основи фінансової безпеки підприємств

Abstract

Мисник Т.Г. Теоретико-методичні основи фінансової безпеки підприємств. У статті узагальнено підходи до трактування сутності поняття «фінансова безпека підприємства». Проаналізовано підходи до оцінки рівня фінансової безпеки підприємства та запропоновано напрями вдосконалення бальної оцінки рівня фінансової безпеки шляхом розширення кола показників.

Т.Г. Мысник. Теоретико-методические основы экономической безопасности предприятия. В статье обобщены подходы к трактовке сущности понятия «финансовая безопасность предприятия». Проанализированы подходы к оценке уровня финансовой безопасности предприятия и предложены направления совершенствования балльной оценки уровня финансовой безопасности путем расширения круга показателей.

T.G. Mysnik. Teoretiko-methodical bases of economic safety of the enterprise. The concept of “financial safety of an enterprise” is relatively new. Taking this fact into consideration, there is no unique approach to the interpretation of this concept. Different scientists consider this concept from different points of view. This is due to the fact that for each industry and each entity there are different parameters that are the key positions to their economic activity. Besides, each farming entity in the process of its activity is faced with different dangers and threats, and for each of them they are different and have different degrees of influence and different consequences. However, it is common for all interpretations that financial security of an enterprise should determine the company’s security against environmental influences as well as the ability to quickly resolve various threats or adapt to existing conditions that do not negatively affect its activity and identify and eliminate the weaknesses that exist in the internal environment of the organization. Many scientists were occupied with the problem of assessing the level of financial security. Based on the content of the concept “financial security of an enterprise” various assessments of the level of financial security are carried out and, accordingly, different approaches have their own set of indices. By grouping all approaches it can be determined that an assessment of financial security level is carried out using the indicator approach, integral assessment, resource and functional approach and express analysis of financial security level. All approaches have their own advantages and disadvantages. Therefore, there was a need for their study and development of directions for improving one of the approaches. For rapid diagnosis of financial security level the express analysis by mark method is most commonly used. Therefore, it is proposed to expand the list of indicators used in this method with a number of indicators in order to take into account all aspects of the enterprise’ activity more fully. However, in order to conduct deeper analyses it is advisable to combine different techniques that will take into account the external factors and show the state of the internal environment of the entity.