ХАРАКТЕРИСТИКА СУТНОСТІ ФІНАНСОВОЇ БЕЗПЕКИ ПІДПРИЄМСТВА В УМОВАХ ЗМІН

Abstract

The purpose of the study is to analyze the essence of the financial security of an enterprise in the face of change. The importance of studying the essence of the financial security of an enterprise in the conditions of changes is proved. It has been determined that in today's conditions of development, the concept of financial security of an enterprise in the context of constant changes still remains not fully disclosed, which led to the choice of this topic and its modern relevance. A study of the essence of the concept of "financial security of an enterprise" has been carried out. Today, the financial security of an enterprise is a particularly topical issue for the development of an enterprise in conditions of political and economic instability and war, as well as the dynamics of changes in micro- and macro-environment factors that affect financial performance. Specifically, this actualizes in a new way to see the essence of the financial safety of the company, taking into account modern configurations. It has been determined that the financial security of an enterprise should be understood as a state of security in which stability, balance, stability and flexibility are maintained in the face of new changes that introduce volatility in financial activity and the development of the socio-economic system. Changes inevitably affect all types of activities of the enterprise, including financial ones. Change is not to be feared, it must be managed. Such management is characterized by a low unique feature that, in the right hands of security actors, can ensure the development of a financial security system even when the external environment is constantly changing due to military operations. The main objects of financial security of the enterprise are characterized. The possible shift of the priority of certain objects of the financial security of the enterprise is presented graphically. The main conclusions based on the results of the study were formed. It has been established that the financial security of an enterprise has an extensive categorical apparatus, which includes a diverse number of concepts and elements. However, in our opinion, it is the need and necessity for changes, that is, a certain state of volatility, that should be inherent in the system of financial security of an enterprise, which in such conditions and state will constantly change and acquire flexibility for further development.