Обліково-аналітичне забезпечення економічної безпеки підприємства

Abstract

Розглянуто потенційні зовнішні та внутрішні загрози економічної безпеки підприємства. Розкрито методи оцінювання рівня економічної безпеки підприємства. Визначено завдання системи економічної безпеки підприємства, принципи її побудови та елементи. Подано функціональні складові економічної безпеки підприємства. Визначено, що найважливішим етапом забезпечення економічної безпеки підприємства є стратегічне планування та прогнозування його економічної безпеки.

Рotential external and internal threats of the enterprise’s economic security are considered in the article. Estimating methods for the level of enterprise’s economic security are described. The tasks of the enterprise's economic security system, principles of construction and elements are defined. Functional components of enterprise’s economic security are presented. It is concluded that the most important stage in ensuring of enterprise’s economic security is strategic planning and forecasting its economical security. Measures have been identified to ensure the enterprise’s economic security, allowing to prevent or minimize the negative impact of external and internal threats and their consequences. The enterprise’s economic security’s notion is developing in the article. The enterprise’s economic security is the state of its security against the negative influence of external and internal threats, negative factors, which ensures the stable implementation of the main commercial interests and goals. The basic steps of the economic security’s algorithm are defined in the article. It was found that system of economic security is effective when it is providing by following principles: legality; rights and freedom of citizens; centralized management; competence; confidentiality; reasonable sufficiency, compliance with external and internal security threats; integrated use of property and funds; autonomy and responsibility for security; advanced logistics equipment; corporate ethics; coordination and cooperation with the authorities and management. Сonstructing algorithm of economic security system should include the following steps:the study of business enterprise specifics, the market segment which it occupied, staffing, introduction with the staff of the company; analysis of external and internal threats to enterprise economy, obtaining information about crisis situations arising before, causes and their results; audit of existing (previously entered) measures to ensure security and analysis of their compliance identified threats; design a new economic security system; plan to address identified in the audit observations; proposals to improve of economic security system, all kinds of calculations necessary additional resources; planned monthly cost (budget) to ensure the functioning of economic security; approval of the head of the enterprise model of the new economic security system and budget for its support; a direct construction of economic security system; expert evaluation of effectiveness constructed of economic security system, bringing it to perfection.