Концептуальні засади функціонування обліково-аналітичного забезпечення управління економічною безпекою підприємств

Abstract

Competitive positions and indicators of efficiency of business structures of various organizational and legal forms are connected with the level of their economic security. Economic security is the set of principles, tools and forms of protection against threats of internal and external environment for the purpose of receiving the maximum profit and minimizing influence of risks of business activity. Among the complex of components of economic security management of agricultural enterprises, an important place is given to accounting and analytical support, through which causal links between economic life and management decisions. The effectiveness of management decisions of managers of various levels to strengthen the level of economic security of enterprises depends on timely, relevant and reliable information about the availability and movement of assets and sources of their formation. The article is devoted to substantiation of conceptual bases of functioning of accounting and analytical support of economic security management of the enterprises. Conceptual bases of functioning of accounting and analytical support of economic security management of the enterprises which are based on transformation and achievement of synergy of the purpose, principles, tasks, methodology, methodical support and modification of functional orientation to achieve the expected results as to maximum strengthening of economic security of the business entities have been developed and provide for separation of accounting and analytical and management modules and provide for gradual rethinking and deepening of the subject of accounting, which is not limited only to the technical reflection of business transactions, but also by building security-oriented accounting policy and disclosure of economic security in the integrated reporting is the determining information driver of risk management and strategic development of the agricultural enterprises. It has been proved that the core of the functioning of accounting and analytical support of economic security management of the agricultural enterprises is the security modification of the accounting objects.