ОЦІНКА ЕКОНОМІЧНОЇ БЕЗПЕКИ ПІДПРИЄМСТВА

Abstract

The enterprise’s economic security assessment importance increases in conditions of unpredictability and dynamism of changes in the business environment. It is the provision of an appropriate economic security level that allows the enterprise to fully realize the enterprise’s potential, ensure the enterprise’s efficient operation and creates conditions for further development. Having studied the approaches to assess the enterprise’s economic security given in the scientific literature, it should be noted, that methods of indicator, resource-functional, program-target approaches, based on the theory of economic risks are proposed for application. Each of them has its own characteristics and may be appropriate in a particular situation, taking into account the purpose of the assessment, the available information and the corresponding competence of the researchers. Considering one of the approaches to determine the enterprise’s economic security as the protection of its potential from the negative impact of external and internal factors and the possibility of development, it is proposed to use the resource-functional approach with elements of the indicator approach and displaying the results graphically to assess the enterprise’s economic security. It is proposed to assess the enterprise’s economic security by the following components: production and sales, personnel security, technical and technological security, financial security. At the same time, the assessment indicators for these components are selected so that the initial information can be obtained from open information, namely the enterprise’s annual financial statements. The economic security assessment for the milk processing enterprise according to the proposed indicators was carried out in dynamics, while the financial security assessment was carried out with elements of the indicator approach. To take into account the competitive situation in the market, it is proposed to assess the enterprise’s economic security according to the adapted Potential square method. It was noted that in order to improve economic security, it is desirable for enterprises to implement a policy of transparency. Key words: economic security, enterprise, assessment, assessment methods, resource-functional approach, personnel security, technical and technological security, financial security, economic security square.