ФІНАНСОВО-ЕКОНОМІЧНА БЕЗПЕКА СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ: ТЕОРІЯ ТА ПРАКТИКА

Abstract

The article discusses the existing approaches to the interpretation of the concept of "economic security of the enterprise" and conducts a retrospective analysis of conceptual approaches to the definition of this concept, identifies the main functional components of the economic security of enterprises adequate to modern realities. Particular attention is required to the issues of economic security of agricultural enterprises, the specific nature of which requires the establishment of a mechanism of double adaptation to economic and climatic conditions. It is noted that the economic security system of an enterprise is a subject and a control object and requires: a description of the control object, formalization of the goals of the control object existence, determination of the set of criteria for managing the object, design and creation of a control system that can minimize losses and provide protection against internal and external threats. The economic security system of an enterprise should be considered as a structured set of interconnected elements of external and internal security entities, their functionality, economic security policies, organizational structure, strategies and tactics, principles and methods aimed at ensuring the functioning of the enterprise and capable of countering internal and external threats.