ФОРМУВАННЯ СИСТЕМИ ВНУТРІШНЬОГО ОБЛІКУ ТА ЗВІТНОСТІ ФІНАНСОВО-ЕКОНОМІЧНОЇ БЕЗПЕКИ СУБ’ЄКТІВ ПІДПРИЄМНИЦТВА

Abstract

The purpose of the study was to improve the theoretical, methodological and applied principles of the formation of the internal accounting and reporting system of the financial and economic security at business entities. The study revealed the relevance of the problem of improving the methodology of analysis, accounting and control of the financial and economic security at business entities. The general sequence of complex analysis and accounting of the financial and economic security at the business entity is disclosed. The sample of reporting has been developed for the indicator approach when analyzing financial and economic security, threshold values and conclusions about the security characteristics of a business entity. The reporting model has been developed for assessing the economic efficiency (probability of bankruptcy) of a business entity using the Altman model. The example of reporting when assessing the financial and economic security of a business entity is calculated and presented. The results of an expert survey on the substantive characteristics and general aspects of managing the financial and economic security of enterprises are presented. The sample of reporting and presentation of the results of assessment of the influence of internal factors on the state of financial and economic security at the business entity is given. The example of reporting based on the results of assessing the impact of potential threats on the state of financial and economic security at the business entity is given. The applied value of the research results lies in the improvement of methodological principles of analysis, evaluation, reporting and accounting of the financial and economic security at the enterprise. The scientific novelty of the research results lies in the further development of methodological principles of accounting and reporting at business entities in the field of their financial and economic security. Keywords: business, entrepreneurship, analysis and audit, accounting, financial and economic security, system development.