Cost accounting to ensure the economic security of the enterprise in the conditions of digital transformations

Abstract

The study considered and analyzed the economic essence of the concept of «economic security» and its importance in the company's activities, the impact on the organization and maintenance of accounting operations and the need for cyber protection of such operations, especially depending on the sectoral or innovative direction of the company's activity. The development of digital technologies and their application in the economy requires enterprises of all forms of ownership to take measures for digital data security, including the organization of accounting and tax accounting in the conditions of their digital transformations, and from state bodies during interaction with the subject of economic activity protection of information transmission channels at the appropriate level against cyber attacks. Any measures taken by the enterprise to protect data, record keeping in the conditions of the digital economy require it to bear the appropriate costs for ensuring the keeping of such records and protection of data transmitted by the enterprise, or accepted from state authorities, since at the current stage of development of digital technologies, server data stores on which state bodies store information about the activities of a significant number of subjects are regularly attacked by hacker attacks. As a rule, the costs of the enterprise are proportional to the measures related to the protection of the existing information component of the activity and the necessary complex of them, as well as the corresponding accounting operations when they are reflected in accounting or tax accounting. An analysis of scientific and specialized literature was carried out, where it was investigated that the approaches to the definition of the concept of economic security among scientists and scientists differ in their nature and approaches, which requires further study of the terminology and the creation of a single generalizing approach to the definition of the concept and the scope of its use as a whole. It was determined that the costs of the economic security of the enterprise in the conditions of digital transformations of the modern economy are the resources of the enterprise expressed in monetary form, which are used in the process of its activity to ensure the proper and uninterrupted functionality of the external and internal electronic communication system, as well as incurred to ensure the protection of intellectual and technological component of its activity.