Методичні аспекти діагностування обліково-аналітичного забезпечення економічної безпеки підприємства

Abstract

The article proves the need for development of an optimal methodological set for diagnosing the state of accounting and analytical support of economic enterprise security. The conducted analysis allowed us to identify a variety of methods, which covered a review of traditional approaches to methodological aspects of diagnosing the work of this system. Based on the generalization of various means and techniques, methods, approaches, a flexible methodological procedure for assessing the state of accounting and analytical support in the field of effective management decisions and strengthening the economic enterprise security was suggested. It is stated that the rational methodological set for diagnosing the state of accounting and analytical support of economic enterprise security should be built in accordance with a clear algorithm, namely: determining areas for diagnosing the accounting and analytical system of economic enterprise security, forming a system of analytical indicators, determining main sources of accounting and analytical information in the enterprise security system, determining the forms and methods of accounting and analysis at the enterprise, determining the methods of diagnosis. For all types of research multilateral diagnostics of the studied object is envisaged, taking into account the dynamics of its development, the results of similar previous studies, as well as the use of scientific and methodological tools and technical capabilities. Proposed and unified theoretical and methodological bases for diagnosing accounting and analytical support of economic enterprise security will contribute to the skills development resulting in practical recommendations for identifying threats, reducing risks, optimizing the use of material, labor and financial resources, developing anti-crisis measures at macro, meso and micro levels.