Economic Security Management Research Articles

Mining sustainability and circular economy in the context of economic security in Ukraine

Purpose. The paper is devoted to the theoretical and methodological solution of the scientific problem of substantiating the relationship between the sustainability of mining and the implementation of the circular economy model in the context of the economic security of the state, with an emphasis on the importance of mineral resources. In addition, scientific and practical recommendations have been developed for regulating the circular economy in Ukraine in the context of ensuring economic security. Methods. The paper focuses on various experts and scientists` positions regarding environmental challenges, circular economy, mineral resource management, and economic security. Using the proposed approach of contour analysis of the relationship between the circular economy and the system-forming components of the economic security of the state, the place and role of the circular economy in the system of economic security have been determined. Findings. The research presents the results of a circular economy with the emphasis on mineral resources in the context of the economic security of the state. It has been determined that the circular economy concept combines the peculiarities of various system-forming economic security components (environmental, industrial, energy, mineral resource, social, food). It has been revealed that a circular economy is associated with various scientific trends of the ecological and economic system formation. Originality. The duality of the connection between the implementation of the circular economy model and the components of economic security has been proved, which opens up opportunities for strengthening economic security both through positive effects and certain short-term negative effects. Practical implications. A comprehensive analysis of using mineral resources in the circular economy in the context of the economic security of the state allows forming a number of scientific and practical recommendations for the sustainable ma-nagement of economic security in Ukraine. This makes it possible to create a multi-level system for managing the circular economy in Ukraine, taking into consideration mineral resources.

ECONOMIC SECURITY OF THE NATIONAL ECONOMY: ESSENCE, FEATURES, STRUCTURE

The article is devoted to topical issues of determining the nature, features and structure of economic security of the national economy, given that the changing conditions of accelerated economic, political and technological transformations require clarification of economic security in order to adequately transform changes in public policy. ensuring the economic security of the national economy. Against this background, the turbulence of world economic development and the development of any single country as a whole has increased significantly, and one of the reasons for this is the process of changing technological systems, which is accompanied not only by technological but also political, social, institutional and other transformations. These changes create new challenges, threats and risks to economic security and national economies, as well as significantly affect the intensity and forms of manifestation of existing ones. As a result, the situation with ensuring the economic security of national economies is undergoing serious changes. In addition, the contradictions between national economies and international conditions of their reproduction in the context of globalization are exacerbated, which requires revision of tools and mechanisms of economic security management, which can be done only on the basis of research and rethinking economic security of the national economy. features and threats in which states operate today. The current stage of economic development shows that the problem of economic security of national economies is becoming vital for the further development of countries and increasing the welfare of the population. Understanding of this has intensified with the growing crisis in the world economy, limiting opportunities to use external factors to transfer the economy to a new technological and organizational level of development. In view of this, various paradigms and conceptual approaches to understanding the essence of economic security of the national economy of the state are studied, the own definition of the definition "economic security of the national economy" is developed. The peculiarities of economic security of the national economy, its structure and components according to the degree of importance, which characterize and have a direct and indirect impact on the national economy of the state, are analyzed and systematized.

MANAGEMENT OF ECONOMIC SECURITY OF HORTICULTURAL ENTERPRISES IN UKRAINE

The current state of economic security of horticultural enterprises in Ukraine, functioning in the agro-industrial complex of Ukraine, indicates the presence of a large number of internal and external threats that arise in the process of their financial and economic activities. Most horticultural enterprises have an insufficient level of economic security. The purpose of the study is to substantiate the algorithm of economic security management of horticultural enterprises of Ukraine. Methodology. During the study the following methods were used: analysis and synthesis (to critically comprehend the theoretical provisions of economic security); system analysis (to substantiate the economic security management system of horticultural enterprises and its subsystems); expert method (to determine the weights in the integral index of internal economic security of horticultural enterprise); methods of statistical (correlation and regression) analysis (to check the sensitivity of horticultural enterprises of Ukraine to changes in macroeconomic and other indicators); graphic and tabular methods (to visualize the results of the study). Results. The authors pay special attention to the presence of internal and external threats to the economic security of horticultural enterprises. The authors have developed a protocol for managing internal and external economic security of horticultural enterprises as a set of successive stages, which will ensure the achievement of the target level of economic security. The article substantiates the methodological approach to the assessment of internal economic security of horticultural enterprise on the basis of relative indicators, which are combined into five components. The article substantiates methodological approach to the assessment of external economic security of horticultural enterprise on the basis of four macro-indicators. Practical implications. The proposed protocol of economic security management of horticultural enterprise can be used as a technology of enterprise management to ensure its stable development. The proposed method for assessing internal and external economic security can be used by a horticultural enterprise. Value/originality. Improved the theoretical and applied bases of the study of economic security of agricultural enterprises on the example of horticultural enterprises. The methodological foundations of internal and external assessment of the economic security of enterprises were developed. The protocol of economic security management of horticultural enterprise is developed for the first time. The protocol includes interconnected and sequential stages and is adaptive to modern conditions of financial and economic activity of horticultural enterprises.

Social security of humans as a research object of the science of economic security

Relevance of the research topic. Internal and external threats, globalization processes necessitate the solution of an important scientific and applied problem of ensuring the national security of Ukraine. An important component of national security is social security, namely human security. The military aggression of the Russian Federation against Ukraine, the open war that began on February 24, 2022, became a new great challenge for the national, in particular, social security of Ukraine. The Russian invasion of Ukraine is part of the Russian-Ukrainian war waged by Russia in 2014. In the context of military aggression, the role and importance of further development of security knowledge in the broadest sense is growing. With the accumulation of knowledge, security science becomes a science - security science. This topic is also relevant in the context of further development of economic security, aimed at the need to address certain issues related to the social aspects of economic security of Ukraine in the face of military aggression. Formulation of the problem. Given the relevance and need for a comprehensive study of strengthening social security, especially in modern warfare, as well as the conceptual definition of mechanisms (tools) to ensure its need to study human social security as an object of study of economic security. Analysis of recent research and publications. Such scientists as: O. I. Baranovsky [1], T. G. Vasyltsiv [6], O. S. Vlasyuk [7], Z. B. Zhivko [9], G. V. Kozachenko [11], D. V. Nikitenko [14], S.V. Onishchenko [17], S.I. Pirozhkov [18] and others. Issues of social security of Ukraine, including human social security, are actively explored by Z. I. Galushka [5], V. A. Goshovska [8], O. A. Grishnova [20, 21], O. I. Ilyash [10], V. I. Kutsenko [12], O. M. Lyashenko [13], O. F. Novikova [15], V. O. Onishchenko [16], O. G. Sidorchuk [20], V. P. Udovichenko [12], Yu. M. Kharazishvili [21, 22] and others. The results of our own research on the problem of social security are given in [2-5]. Selection of unexplored parts of the general problem. Despite some developments in addressing these issues, the urgency and need to study and resolve them as soon as possible, issues of social security of Ukraine, in particular social security, have not yet become an independent and full object of research and considered mostly in fragments. research and is (should be) the object of research in economic security. Problem setting, research goals. The subject of research of the article is the theoretical and methodological and methodological aspects of the social component of economic security. The aim of the work is to reveal the essence and substantiate the theoretical foundations of human social security as an object of study of economic security. Method and methodology of the study. In the process of research, both general and special methods of scientific knowledge were used. In particular, scientific research methods were used: dialectical – to substantiate the definition apparatus and the content of theoretical positions; abstract-logical – to determine the essence of economic security; hypothetical-deductive – to build basic working hypotheses; system-structural analysis and synthesis – to identify the multilevel composition of social security and to reveal the role and place of human social security as an object of study of economic security. Field of application of results. The conclusions and results obtained in the article should be used in scientific activities and further research of current issues of human social security, in the educational and scientific process of higher education institutions in training specialists in specialty 8.18010014 "Management of financial and economic security" in the social component of economic security states, in particular, human social security. Conclusions. The role and place of social security in the system of national security in globalization threats, in particular, in the conditions of military aggression, is defined and revealed. The author's definition of economic security as a science that studies the laws of effective security of economic systems, timely detection, prevention and neutralization of real and potential, internal and external threats to the economic interests of relevant actors. Human social security is defined as the degree (level) of protection of vital socio-economic interests of man (person), his rights, freedoms and values from internal and external, real and potential threats.

The level of pension provision of the population is a guarantee of social security of the person

The level of pension provision of the population is a guarantee of social security of the person

Sustainable development of regions: Modeling the management of economic security of innovative entrepreneurship

The purpose of this study is to develop a methodology for assessing the level of economic security of innovative enterprises based on the use of taxonomic analysis of the main indicators of their institutional support for the optimal organization of management and forecasting the economic development of the regions of their operation. The method proposed in the article consists in assessing the system of indicators of institutional support for innovative entrepreneurship within the framework of the Institute of Human Capital, the Institute of Financial and Credit Component, the Institute for the Implementation of Innovations in Industry, the Institute of Export Activities, the Institute of Intellectual Property, the Institute of Infrastructure Support, the Institute of Regulatory and Legal Support, the Institute of Public-Private Partnership and Mediation, the Institute of Information Support. The advantage of this technique over the methods for assessing economic security proposed in other scientific works is that the summary assessment indicator is universal and its interpretation makes it possible to identify the relationship between the main integrated indicators for all regions of the studied country, taking into account the unevenness of their economic development, as well as to analyze the question of the causal nature of the transformation of the institutional environment and its consequent. The practical significance of systematized indicators of institutional support, influencing the modeling of economic security management of innovative entrepreneurship, is that they can be used in forecasting the economic development of regions of the country and developing appropriate measures to regulate this process.

STUDY OF ORGANIZATIONAL AND INNOVATIVE FUNDAMENTALS ECONOMIC SECURITY OF ENTERPRISES

The article is concerned with studying the theoretical and practical foundations of the organisational and innovative aspect of economic security enterprise, which defines the ways and means of formation, distribution, coordination and control of resources, functions, processes, structures, culture, motivation, communication and other elements of the organisational system of enterprise with a view to ensuring its innovative activity, adaptability, flexibility and openness. The article defines the essence, structure, functions, principles, methods and models of the organisational and innovative aspect of economic security of an enterprise. Particular attention is paid to the role of innovation as an important tool for improving the economic security the enterprise, as well formation of an organisational culture aimed at innovative development. The article contains the results of analysis of current state and trends in the development of the theory and practice of economic security management, as well as examples of application of the proposed methods and tools in practice.

Management accounting in the economic security management system of the organization

The article discusses the issues of management accounting as an information component of business management, which is the most important tool for the economic security of an organization. The information generated in the management accounting system, namely in the context of monitoring the internal and external environment, is most effective for identifying deviations and adjusting the activities of an economic entity, including for the purposes of economic security of the organization. Accordingly, the management accounting system in an integrated form into the organization’s economic security system can be presented as an integrated business management mechanism. It is concluded that, despite the complexity and specifics of management accounting for the purposes of economic security, organizations must constantly engage in an objective assessment of the internal and external environment, analyze their own activities in order to reduce risks.

Organization of financial and economic security management of port activities

The purpose of this article is to develop a model and proposals for the organization of management of financial and economic security (FESM) of port enterprises (PE). Improvement of the management of financial and economic security we propose to begin with the development of methodological approaches to assessment of the level of financial and economic security. To do this, the article makes a proposal to use a functional criterion, which is defined as the ratio of costs for the organization and operation of the financial security service to the profit obtained during the period of the study. Also, a set of indicators is developed that, unlike existing ones, take into account specifics of the industry. The article also proposes optimal plans for cargo processing, which result in a minimum cost and maximum profit. Through the function of process management, a comprehensive statistical model of managing the system of financial and economic security of port enterprises is proposed. This model takes into account specific factors of PE operation and developed approaches that ensure the organization of PE FES management by embracing traditional financial approaches and their alternatives. The authors state that for the effective organization of financial and economic security of port enterprises it is necessary to conduct timely monitoring of external and internal threats, assess and analyze the level of financial and economic security and develop strategic ways of enterprise development. And the recommendation to the management is to carry out well-timed control and audit of financial condition.

Modeling the Integral Indicator of the Enterprise Economic Security Management

The article considers the current aspects of the enterprise economic security, analyzes the features of its assessment and substantiates the expediency of using an integral indicator of the economic security management of the enterprise. Based on the use of factor analysis and the method of chain substitutions, an adaptive assessment system was built, which is highly sensitive to rapid changes in the external environment and the characteristics of the enterprise’s functioning. This approach makes it possible to develop adequate management measures to identify risks, determine the causes of their occurrence and measures to prevent risks or eliminate their negative impact. That is, the result of the implementation of such a methodology should be information that will allow management to make adequate management decisions in a timely manner, develop and implement effective measures to ensure the economic security of the enterprise in counteracting internal and external risks.

ПРЕВЕНТИВНЕ УПРАВЛІННЯ ЕКОНОМІЧНОЮ БЕЗПЕКОЮ В УМОВАХ ВЕДЕННЯ МІЖНАРОДНОГО БІЗНЕСУ

The dynamic of innovation-digital changes, transformation of the international economic space, the impact of the pandemic, the expansion of technological innovations and the pace of modernization are causing new challenges and creating economic threats in the future. The article examined the essence and conditions of preventive management. Based on the definition of characteristics and conditions of economic security in the international business environment, the authors emphasize the research on the use of adaptive-oriented approach. This allows to reveal the stability of resistance and the precautionary character of the system of economic security. Adaptability to the dynamic innovation development of the international business environment requires revention and prevention of economic threats and risks. There is also a need to take into account the potential of strategic management of the economic security system of enterprises with affordable resource-based resources. This will allow preventive management tools to prevent crisis processes and increase competitiveness. Therefore, preventive management of the economic security system is considered as a combination of measures aimed at ensuring the policy of prevention, prevention and elimination of the emergence of unfavorable phenomena, which threaten the activity of enterprises by maximizing the possibilities of management potential. From the position of adaptive economic security, preventive management is directly related to risk management, which is caused by the influence of threats to external and internal environments of functioning, especially in the conditions of conducting international business. That is why the authors describe external and internal preconditions for the emergence of threats for economic security of enterprises. The article describes the stages of development of strategic principles of preventive management. Taking into account the world experience of managing the security system of economic systems, measures of preventive management are proposed taking into account the influence of international business. The system of preventive management of economic security is structured in the following spheres: Industrial, managerial, functional and international business.

ENTERPRISE ECONOMIC SECURITY STRATEGIC MANAGEMENT: THEORETICAL FUNDAMENTALS AND TOOLS

Objective. The objective of the article is to substantiate a theoretically significant approach to understanding the essence of the strategic management of the economic security of an enterprise and the choice of effective tools for assessing its effectiveness. Method. To substantiate the results of the study, a set of methods is used,: imethods of theoretical analysis and synthesis, generalization, dynamic analysis, index method, graphical method. The theoretical and methodological base of the study contains the provisions of the theory of management, strategic management, strategic analysis, financial analysis. Results. In the study, the identification of the subject and object of the economic security of the enterprise is carried out, the connection between the management of economic security and the strategic management of the enterprise and the set of the main functions of the latter are updated. Specifically, under the strategy of economic security of an enterprise, it is proposed to understand a comprehensive strategy related to strategies of a supporting type, designed to maintain the state of long-term economic security of both the entire enterprise and economic security in terms of local components (market, technical and technological, personnel, financial, etc.) . The authors’ vision of the algorithm for developing a strategy for the economic security of an enterprise is proposed. It presupposes the following sequential actions: setting the problem; team building; analysis of external and internal factors that generate threats; gradation of threats according to the level of consequences; threat impact forecast; assessment of resource potential; determination of methods, technologies and tools for implementing the economic security strategy; making a decision on a specific strategy, its financial justification; implementation of the company’s economic security strategy. In the course of a practical study, an analysis of the level of economic security of YuzhGOK JSC is made. To identify the economic security strategy of the plant for 2018-2020, a profile of economic security is compiled, the integral coefficient of economic security is calculated, and using the SPACE analysis, it has been found that the plant implements an aggressive economic security strategy, which is effective and adequate for the current business conditions. It has been established that an aggressive security strategy does not require changes, that is, strategic management should focus on the implementation of control and preventive functions that will ensure the preventive nature of strategic management and monitoring of the operating environment. Key words: strategic management, economic security, economic security strategy, strategic management of economic security, strategic management functions.

Формування стратегічних орієнтирів забезпечення економічної безпеки підприємства як засобу підвищення конкурентоспроможності

The purpose of the study is to form strategic guidelines that will serve as the basis for maintaining the economic security of the enterprise in order to increase its competitiveness. The relation between the concepts of «economic security» and «competitiveness» is considered and summarized. It is substantiated that competitiveness are in close connection with economic security: an improve in economic security leads to increase in competitiveness. The views of researchers on the factors of the external and internal environment that affect the economic security of business entity are systematized. As result of the study, the views of various scholars were analyzed, identifying the factors that, according to the authors, have the greatest impact on the economic security of the enterprise. The importance of determining the factors is substantiated, because of their influence on the difficulties with the analysis and forecasting of activities, as well as the implementation of strategic management of the economic security of the enterprise. It is determined that efficient management in any field of activity can be carried out only under the condition of the formation of an integrated system of such management, designed to solve the main tasks. Therefore, a necessary condition for ensuring the viability of enterprises in a market economy is a successful set of strategic guidelines in the management of the economic security system, which prevents the destructive impact of changes in the factors of both the internal and the external environment of enterprise. The key strategic guidelines for building the system of economic security of enterprise are identified. The stages of development of diagnostics of the state of economic security of an economic entity are formed. Prospects for further research in this direction is to build a system of strategic management of economic security as a means of improving the competitiveness of the enterprise’s activities

The Nature of Lake Victoria Transboundary Disputes and Economic Security Management between Kenya and Uganda

The Nature of Lake Victoria Transboundary Disputes and Economic Security Management between Kenya and Uganda

РОЗВИТОК ПЕРСОНАЛУ ТА КАДРОВОГО ПОТЕНЦІАЛУ ЯК ЕЛЕМЕНТИ СТРАТЕГІЧНОГО УПРАВЛІННЯ ФІНАНСОВО-ЕКОНОМІЧНОЮ БЕЗПЕКОЮ СУБ’ЄКТА ГОСПОДАРЮВАННЯ

The urgency of the study is due to the rapid spread of Industry 4.0 trends, including total digitalization of business processes, their automation, and removal of employees from their traditional functions and their transfer to the implementation of artificial intelligence. Such trends create new and increase traditional threats to the financial and economic security of enterprises. At the same time, the new roles to be performed by the staff are not without risks for the normal functioning and development of economic entities in the future, which necessitates the study of security-oriented strategic management with close attention to human resources of business structures. According to the results of the study, the problems that arise in the process of personnel management in the conditions of Industry 4.0 and the risks they create for the state of financial and economic security of the enterprise are identified. It is revealed how the personnel potential influences the strategic orientations of the business structure. It has been established that staff development can improve the financial and economic security of an entity. The bases of formation of strategy of management of financial and economic security of the enterprise – strategy of maximization of personnel potential within the limits of strategic security oriented management are offered. The use of the proposed approaches in practice will increase the level of financial and economic security of the enterprise in the context of the spread of trends in Industry 4.0, partial or full automation of business processes and work in the digital space. Its essence is to achieve the highest possible level of financial and economic security and protection of corporate resources from existing, expected and unforeseen risks and threats by forming a catalog of staff actions in different situations, as well as prior training of employees to raise awareness of their role in financial and economic security and development of professional competencies adapted to the conditions of work in the digital environment and taking into account the full or partial automation of business processes.

Экономическая безопасность субъектов малого и среднего предпринимательства: содержательная сущность, подходы к управлению

Small and medium business in Russia is a significant element in the system of the national economy of Russia, the functional role of which, in the process of its evolution at the present stage of development, has been transformed into a factor in the formation of a competitive environment. The presence of a developed competitive environment is considered as one of the basic conditions for ensuring sustainable socio-economic development of the country and improving the quality of life of its population. A competitive environment is possible to be formed in conditions of a high level of competitiveness of the «Small and Medium Business» system and its economic security. The problems of economic security are insufficiently studied and the relevance of such research is growing when it comes to small and medium-sized businesses, for the safe and sustainable development of which a scientific and methodological justification of management is necessary. This article presents the main results of a study on the development and justification of such provision: an interpretation of the definition of «economic security» and its local components by system levels is given, the need for institutional changes is proved, and a model of institutional changes of the innovation-integration type is proposed. The purpose of the study is the theoretical and methodological substantiation of the content essence of the category «economic security of small and medium-sized businesses», the establishment of links and relationships (elements of local security) of the state of security, considered as a result of the integration of local states of security, as well as the development of one of the alternative models of strategic management of economic business security in small organizational and economic forms of management. As part of the researching, the authors used an information-methodological approach, the methodology of strategic analysis and planning. The results of the study presented in the article should be considered as intermediate.

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

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.

КРИТЕРИИ ВОЗНИКНОВЕНИЯ УГРОЗ ФИНАНСОВО- ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ И ЭФФЕКТИВНОЕ ИСПОЛЬЗОВАНИЕ ИНСТРУМЕНТОВ УПРАВЛЕНИЯ ФИНАНСОВЫМИ РИСКАМИ КОМПАНИИ

The paper discusses the main criteria for the emergence of threats to financial and economic security and the effective use of financial risk management tools of the company. Competent financial planning consists in the formation of new sources that will finance the budget. The relevance of the study is due to the fact that the problem of financial and economic security and risk management is the basis of the activities of enterprises. The purpose of this article is to disclose the potential risks of implementing financial and economic policy and drawing up a risk map of the organization, as well as identifying ways to neutralize them.

Problems of management of economic security of the enterprise on the basis of the competence approach

Introduction. The current state of economic development draws attention to the formation of the management component, which should be responsible for biases regarding threats to the enterprise. The rationality of managing the economic security of the enterprise involves a timely response to changes in the internal and external environment. The organization of these aspects into a stable purposeful dynamic process is achieved by creating an appropriate structure for managing the economic security of the enterprise, which is manifested in the fixation of the composition, interconnection and interdependence of the characteristic elements of the organizational system. Ensuring the effective management of the economic security of the enterprise should become the basis for the successful and long-term existence of enterprises in the conditions of competitive struggle. One of the directions for solving these issues can be the expansion of competencies that form the management of the economic security of the enterprise as a whole, which is the result of the management of the economic potential of the enterprise. Purpose. The purpose of the work is to research and analyze problems related to the management of the economic security of the enterprise. Determine directions for overcoming problems based on the competence approach. Method (methodology). In the research process, the following methods of theoretical generalization were applied (with the interference of the concepts "enterprise economic security management system", "informational component", "management process"), the method of analysis and synthesis (for the formation of evaluation results regarding the management of economic security of the enterprise), a systematic approach ( for the formation of the economic security management system of the enterprise). Results. The article examines the formation of the economic security system of the enterprise. The main components of the system and their relationship are defined. The management mechanism of the economic security system is defined. Among the problems of managing the economic security of the enterprise, a significant place is given to the informational component. The meaningful concept of the effectiveness of managing the economic security of the enterprise is defined. It is proposed to calculate an integral indicator to determine the effectiveness of the economic security management of the enterprise. The article considers the interference of concepts, the concepts of "management system of economic security of the enterprise", "informational component", "management process"), as conditions of the competence approach to the management system of economic security of the enterprise.

Theoretical and practical aspects of integration of management accounting into the system of economic security management of the enterprise

The article considers the theoretical and practical aspects of the inclusion of management accounting in the management system of economic security of the enterprise. It is substantiated that this topic is relevant due to the fact that the current state of the market environment generates numerous risks, which in one way or another create a state of uncertainty, complicate the process of planning and implementing business plans. In these circumstances, a significant problem for each business entity is the accumulation, processing, analysis and provision of information to the management of the enterprise on the state of economic security, the level of risk of making a management decision. In this article, to solve this problem, it is proposed to use the capabilities of management accounting, which, in essence, is the system of information support of the enterprise management process, which is able to obtain information from various sources, summarize it and on this basis, develop recommendations and actions. It is determined that these properties of management accounting are the reason that at the beginning of the XXI century under the influence of uncertainty, which is the leading trend of both global economic environment and national economies, a new stage of development of this accounting system. As a result, there is a need to apply the method of management accounting in the formation of information flow to ensure the management of economic security of economic entities. The author substantiates the need to use management accounting in the process of forming an information field for making managerial decisions in the field of risk management to ensure the economic security of the enterprise. A set of tasks related to methodological and practical aspects of the implementation of the considered area of management accounting has been solved. The methodical bases of risk-oriented management accounting are developed in the article, its principles, practical directions of their use, and also bases of its documentary maintenance are defined.