Prospects for further improvement of approaches to evaluation of the level of economic safety of the enterprise

Abstract

The evolution of the definition of the economic security of the enterprise has been analyzed and the main problems of the methods of assessing its level charactering of native science and practice have been examined. The essence and problems of the most common approaches to assessing the level of enterprise economic security (indicator, resource-functional, program-target, accounting, economic-mathematical modeling, method based on the estimation of enterprise profit, the method based on the estimation of gross investment, method, based on the definition of financial sustainability of the enterprise) have been considered. The main problem issues are summarized and reduced to a conceptual form. The obtained results showed the necessity of improving the existing approaches to assessing the level of enterprises economic security. It is established that the main problem of approaches is insufficient uncertainty of the influence of the external component for which insufficiently elaborated issues are identified. It is determined that the modern model of evaluation should include features of several approaches for objective estimation of the level of enterprises economic security and further prediction of its state.