МЕТОДИЧНІ ЗАСАДИ ЗАСТОСУВАННЯ ЛОГІСТИЧНОГО УПРАВЛІННЯ В ПРОЦЕСІ ЗАБЕЗПЕЧЕННЯ ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

Abstract

The purpose of the article is to substantiate the methodological principles of application of logistics management in the process of ensuring the economic security of Ukrainian enterprises, in particular in terms of improving accounting and analytical support. Methodology of research. Achieving the goal set in the article is carried out using the following research methods: induction and deduction, comparison and systematization – to study the essence of such concepts as “information”, “accounting and analytical support” and “logistics management”; synthesis and analysis – to determine the criteria that must be met by the information used by security actors; morphological analysis – to outline the methodological principles of application of logistics management in the process of ensuring the economic security of the enterprise; abstract-logical – for theoretical generalizations and conclusions of the study. Findings. The role of information resources in the process of ensuring the economic security of the enterprise is substantiated and the criteria to be met by the information (reliability, complexity, expediency, rationality) are determined. The basic conditions for the formation of information support for security entities are indicated. The essence of key approaches to the interpretation of the term “logistics management” is considered and critically characterized. The methodical bases of application of logistic management in the course of perfection of accounting and analytical maintenance of system of economic safety of the enterprise are outlined. Based on the orientation of logistics management to meet the needs of consumers, these are defined as security officers and managers for whom security entities prepare analytical reports on the information support of certain management decisions. It is substantiated that the achievement of a synergetic effect is possible due to the clear organization of changes in the system of accounting and analytical support, when, in accordance with the developed instructions, employees will allocate some information of interest to security entities and send it to protected information channels. Logistics management will allow the combination of traditionally disparate information flows into a single on a permanent basis. Changes in the management system of economic security of the enterprise should provide for the elimination of resistance from the heads of individual units to manage information flows within their sphere of influence. Practical value. The practical application of the established methodological principles will contribute to the further improvement of the economic security system in the conditions of each business entity.