FINANCIAL SECURITY MANAGEMENT OF ENTERPRISE: BIBLIOMETRIC, THEORETICAL AND METHODOLOGICAL ANALYSIS

Abstract

This study is devoted to the development of scientific foundations on the issue of managing the financial security of the enterprise that is relevant today. The purpose of the article is to identify the priority vectors and trends of interdisciplinary research on the financial security management of the enterprise and to generalize on their basis the theoretical and methodological principals of its formation and maintenance. With the use of the tools of the Scopus scientometric database, a bibliometric analysis is carried out, a sample from 2022 publications is selected, the dynamics of their indexing for 1996–2023, geographical and subject affiliation, etc. are analysed. With the help of the VosViewer software toolkit, a key word map is built, on the basis of which five clusters of interdisciplinary studies are formed and characterized, within which the issue of managing the financial security of the enterprise is studied, namely: economic sectors, enterprise, and sustainable development; computer science, information, and security; management, finance, and marketing; management and various performance criteria; forecasting and modelling. Scientific approaches to understanding the essence of the concept of financial security are summarized and grouped according to four key aspects as a state of effective use of enterprise resources; a state of protection of the interests of commercial entities; a process of enterprises achieving a certain state; a stable and dynamic provision of the system of financial resources. It is understood as the ability to effectively and stably carry out economic activities based on a complex of interrelated financial diagnostics, tools and means of control, to optimize the use of available resources, ensure their reasonable level, reduce the impact of internal and external environmental risks. The structural components of the formation of the company’s financial security system are analysed, and the mechanism of its provision is characterized. Particular attention is paid to methods of assessing the level of financial security of the enterprise. The obtained results will contribute to the further development of the scientific principles of managing the financial security of the enterprise and may be useful to a wide range of stakeholders.