Теоретичне підґрунтя управління фінансово-економічною безпекою бізнес-процесів підприємства

Abstract

The article presents the theoretical provision of the management of financial-economic security of business processes of enterprise from the standpoint of the conception of security-oriented development, resource-based and process approaches. The resource-based approach is considered traditional in world practice, where the financial-economic security of enterprise is considered as a state of efficient use of the resources of a business entity to prevent threats and destabilizing factors. The results of these studies create a methodological basis for building a system for managing the financial-economic security of enterprise, which forms a managerial response to certain risks and threats due to specific functions and analysis, accounting, diagnostics. A comprehensive study of the state of economic security of an enterprise is impossible without taking into account the provisions and principles of the process approach – distinguishing the characteristics of the financial-economic security of business processes, localized assessment of their levels and the impact on current financial-economic results, the implementation of strategic goals. The financial-economic security of business processes is ensured by the formation of such properties of business processes as: financial-economic stability; organizational adaptability; functional efficiency; innovative activity; managerial competence. The solution of these problems is impossible without the use of a strategic instrumentarium for managing the financial-economic security of business processes of enterprise development. According to the results of the analysis of studies of the characteristics of types of business processes, the criteria for the financial-economic security of business processes of enterprise are defined.