ТЕОРЕТИКО-МЕТОДОЛОГІЧНІ АСПЕКТИ ФОРМУВАННЯ ТА РОЗВИТКУ СИСТЕМИ УПРАВЛІННЯ ФІНАНСОВОЕКОНОМІЧНОЮ БЕЗПЕКОЮ ПІДПРИЄМСТВА

Abstract

At the current stage of development of the market economy, an important task is the formation and development of the enterprise's financial and economic security management system to ensure the neutralization of threats, a high level of its competitive positions, and innovative development at the current stage and in the future. This problem has become especially acute recently, when Ukraine is going through a difficult period characterized by the destabilization of the political and economic situation in the country, transformational processes associated with overcoming crisis phenomena in all spheres. The essence of the main task of the organization of financial and economic security is to carry out such procedures and calculations, which, even in the case of their incomplete adequacy, would make it possible to obtain sufficiently reliable results, which can be relied on when choosing an economic alternative. In addition, it should be emphasized that the mechanism of creating financial and economic security of the masses is based on the internal system characteristics of the enterprise, that is, the socio-economic system itself must include "built-in" mechanisms for preventing external and internal threats. Management of financial and economic security must be carried out according to certain rules and principles. The performance of tasks and functions of the financial and economic security system is carried out in case of compliance with a number of basic principles of management and organization of the financial and economic security of the enterprise. The article examines the theoretical and practical aspects of the formation and development of the enterprise's financial and economic security management system and summarizes its own vision of this process. The content of the process of formation and development of the management system of financial and economic security of the enterprise and its phasing are considered. Conceptual approaches to the formation and development of the enterprise's financial and economic security management system, the use of systemic, situational approaches and management theory to solve the problem are analyzed. The principles of formation and development of the financial and economic security management system of the enterprise in modern business conditions are defined. The process of managing the financial and economic security of the enterprise is considered as a sequence of individual actions in their unity and completeness of implementation. The main components of the processes of organization and formation of the management system of financial and economic security of the enterprise are proposed.