Economic security: modeling and evaluation

2021 ◽  
Author(s):  
Oksana Kovalenko ◽  
Tatiana Malyutina ◽  
Denis Tkachenko
Keyword(s):  
Economic Security ◽  
Business Leaders ◽  
Training Manual ◽  
Security Strategy ◽  
Postgraduate Students ◽  
Security Modeling ◽  
Accounting Control ◽  
Methodological Aspects

The training manual presents the methodological aspects of the policy of economic security of the enterprise: the concept of policy, classification of risks, threats and methodology of their assessment, the mechanism of economic security of the enterprise, including the processes of formation of economic security strategy, accounting, control of risks and threats. The textbook meets the requirements of the GEF in the specialty 38.05.01 Economic security. Designed for undergraduate, graduate and postgraduate students studying in economic specialties and areas of training, as well as for business leaders, specialists in the field of economic security

The threat classification and evaluation of the economic security of the cluster

2021 ◽  
Vol 17 (2) ◽  
pp. 225-257
Author(s):  
Lyudmila I. PRONYAEVA ◽  
Anna V. PAVLOVA ◽  
Ol'ga A. FEDOTENKOVA
Keyword(s):  
Economic Security ◽  
Comprehensive Approach ◽  
Cluster Management ◽  
Internal Factors ◽  
The Sustainable Development ◽  
Cluster Evaluation ◽  
Business Entities ◽  
High Level ◽  
Methodological Aspects

Subject. The article focuses on a set of external and internal factors that may cause risks and threats to clusters of business entities. We also discuss methodological aspects in evaluating the economic security of the cluster. Objectives. We construct the tiered classification of external and internal threats to the economic security of the cluster, articulate its evaluation technique based on the comprehensive approach to considering possible risks and threats arising from operations of cluster components. Methods. The study is based on general and special methods, such as the generalization, synthesis and analysis of scientific findings on the economic security of organizations, including clusters of such organizations. Unfolding the comprehensive approach to evaluating the economic security of clusters, we applied some techniques and methods, such as typification, identification, rating and scoring, indicative method, general analysis techniques. Results. We commented on the existing proceedings by foreign and Russian researchers on the evaluation of the economic security of business entities and relevant issues. The article classifies external and internal threats to the economic security of the cluster and points out their levels, groups and types. We summarized and examined the existing cluster evaluation techniques. The techniques were found to overlook the complex inner design of the cluster management. Conclusions and Relevance. As a result of the study, we formulated scientific and methodological clauses that would be interesting for the cluster management and help timely detect real economic threats, predict possible ones, find how their consequences can be eliminated, decide on administrative actions and perform them so as to ensure the sustainable development and the high level of the economic security of the cluster.

Accounting of the results of appraisal and revaluation of fixed assets

2021 ◽  
pp. 17-32
Author(s):  
R. A. Alborov ◽  
L. I. Khoruzhy ◽  
S. M. Kontsevaya ◽  
V. I. Khoruzhy
Keyword(s):  
Technical Aspects ◽  
Fixed Assets ◽  
Useful Life ◽  
Characteristic Features ◽  
Methodological Aspects

The article deals with the assessment and accounting of fixed assets. Disclosed are the methodological aspects of the assessment of fixed assets when they are recognized in accounting, as well as the assessment after recognition and revaluation of these means of labor. The characteristic features of fixed assets, criteria and prerequisites for determining their useful life have been sorted out. The classification of fixed assets for accounting purposes is proposed. The methods and technical aspects of the reflection of operations based on the results of the revaluation of fixed assets on the accounts have been substantiated.

scholarly journals THEORETICAL BASIS OF ECONOMIC SECURITY OF THE ENTERPRISE

2021 ◽  
Author(s):  
Nadya Fisunenko ◽  
Dmitro Dyachenko
Keyword(s):  
Theoretical Basis ◽  
Professional Training ◽  
Legal Regulation ◽  
Economic Security ◽  
Work Process ◽  
Personnel Policy ◽  
Low Level ◽  
Labor Discipline ◽  
Business Entities

The article is devoted to the study of problems in the field of economic security of the enterprise. The essences of the concepts «danger» and «threat» are analyzed, their main properties are determined. The main types of danger are identified, according to the magnitude of the possible consequences. The main types of hazards include «warning», which has the following characteristics. They are: set of circumstances that have developed in the enterprise, to which it is necessary to react. The peculiarities of the evolution of threats have been studied. The actuall scheme of evolution of threats has been built, considering the concepts of «risk», «danger» and «threat». The classification of economic threats and risks according to the main features (by area of distribution and objects of influence) as components of economic security of the enterprise are formed. The main causes of economic threats have been identified. They are: insufficient adaptation of individual business entities to dynamic and constantly changing market conditions; general insolvency of business entities; growing crime; low level of labor discipline and responsibility of employees of enterprises, insufficient legal regulation of some activities; as well as low professional level of a significant part of the management and employees of the enterprise. It is determined that the causes of physical threats are: inefficient personnel policy of business entities, low professional training, insufficient level of security of enterprises, banks, low control over the work process of employees. The causes of intellectual threats are studied. They are first of all inefficient personnel policy of the enterprise, secondly, violation of non-disclosure agreements and the principle of publicity of results, then, intensification of competition in the markets along with low level of information security or its absence. It is proposed that in order to effectively ensure the economic security of the enterprise, first of all, it is necessary to focus on the presence of various threats, risks and dangers and try to minimize their impact in time.

scholarly journals Development of accounting functionality in business management

2019 ◽  
pp. 111-125
Author(s):  
Mykhailo Prodanchuk
Keyword(s):  
Management System ◽  
Business Management ◽  
External Environment ◽  
Scientific Research ◽  
Market Value ◽  
Economic Security ◽  
Point Of View ◽  
Agricultural Business ◽  
Information Requests

Purpose. Problems of the existing theory, methodology and organization of accounting need to be solved taking into account practical requirements of modern management. In turn, this provides an opportunity to expand the functionality of accounting to make informed decisions, focused on achieving the efficiency of business operations and maximize the value of business, which contributes to the increased importance of accounting in management. This testifies to the relevance of the chosen topic , which determined the directions of the research, which requires in-depth scientific research, its scientific-methodological and practical importance. Purpose. The purpose of the article is to systematize existing approaches and to improve the classification of accounting functions in accordance with the requirements of the management system. Methods. In the process of researching the growth of accounting functionality in the management of agrarian business used general scientific methods of knowledge of reality, including: structural-logical and semantic analysis - to clarify and streamline the terminology in the conceptual apparatus; induction and deduction - for parameterization of accounting functionality in management; grouping and classification - to develop methodological principles and systematize the classification features of accounting functions. The research is based on general and specific methods of studying the economic processes, facts and phenomena of management requests for increasing the functionality of accounting for agricultural business management. The scientific base of the research was scientific works of domestic and foreign scientists on accounting functions in the management system, materials of international scientific-practical conferences and seminars, results of personal experience and observations. Results. Accounting as an information system, which is designed to make operational and strategic management decisions, needs to expand its functionality and increase its tasks. These categories have become one of the main ones in accounting, but also in management, as indispensable tools of managerial relations in business. Today, accounting is facing a scientific problem that needs theoretical and methodological justifications and practical solutions. It is necessary to expand the functionality of accounting in agrarian enterprises in order to meet management requests focused on achieving the strategic goal of the enterprise and maximize the value of business. The analysis of the evolution of information requests of the branch management and the priority of accounting functions in the development of agrarian business makes it possible to conclude that the priority task characterizes the process of information support for customers and consumers. According to the results of studying the classifications of functions, we have concluded that most often the scientists indicate the information function, the second most important is the control, and then the analytical and evaluation. Considering different approaches of scientists to classification of accounting functions and summarizing the results of the research, we concluded that the existing set of accounting functions does not allow to fully fulfill the tasks set before it. Therefore, in the current conditions of development of the global economy, the solution of this problem requires both theoretical and methodological justifications. That is why an important component of increasing the importance of accounting in the management of agrarian business is the expansion of its functionality, in particular by isolating new objectively formed functions. Given the priority of accounting functions in the development of agrarian business, they should be classified according to the information requests of the management system, as a result of which we propose to introduce a cost-oriented function and the function of saving capital and economic security of business. The capital saving function is a tool through which the formation of equity, regulation of property relations and business management, which provides a legal platform for completeness of payments with owners and guarantees the economic security of the enterprise. This function will facilitate the management of capital formation and its use. The value-oriented function is based on creating the market value of the business or providing the assets with the characteristics of the most valuable investments. It reflects the change in the value of the property of the enterprise from the point of view of transformation of its value in the external environment and allows to better understand the alternative advantages of investment sources. The proposed functions are aimed at identifying the degree of participation of owners in the management of the business entity, completeness of payments with them and determining the market value of agricultural businesses, increasing the investment attractiveness of Ukrainian agricultural enterprises. Discussion. Further scientific research in the direction of increasing the functionality of accounting in the management of agricultural business, it is advisable to carry out on the basis of domestic and foreign experience where the basis is the assertion that is built on the basis that accounting becomes the main function of management, which will facilitate the implementation of all functions of the management system. This will allow you to determine the place of accounting functions in achieving the goal of the management system, which will help in the formation of feedbacks between management and accounting. In-depth study of accounting functions will create the basis for improving the theoretical and methodological level of its development and will enhance functionality in the management system of agricultural business. Functional approach will allow to study the object of accounting not from the point of view of internal structure, set of interrelations of elements of its system, but on the other hand - interrelations with the external environment.

scholarly journals Foreign trade security and its support system as a special element of economic security of the state

2020 ◽  
Vol 28 (3) ◽  
pp. 597-607
Author(s):  
Anna Yu. Pak
Keyword(s):  
Foreign Trade ◽  
Economic Security ◽  
The State ◽  
External Influence ◽  
Main Constituent ◽  
Economic Relations ◽  
International Economic Relations ◽  
Definition Of ◽  
Constituent Elements

The article offers a classification of types of economic security and separately identifies foreign trade security as the most important element of the states economic security in the context of global escalation of trade contradictions in international trade. The essential characteristics of foreign trade security, characterized by permanent external influence, are revealed. Based on the identified features and characteristics, the definition of foreign trade security is given as a state of protection of exports and(or) imports from threats caused only by external influence, but not internal, in contrast to other types of economic security. It is shown that it is impossible to achieve the state of full provision of foreign trade security of the state in the conditions of participation in international economic relations. To resolve the contradiction between the goal of maximizing the effect of foreign trade activities and the simultaneous need to ensure security, we propose the formation of a scientifically-based system for ensuring foreign trade security and identify its main constituent elements.

scholarly journals The classification of threats to economic security of an enterprise

2015 ◽  
Vol 0 (3(58)) ◽  
pp. 120-128
Author(s):  
Inna Kuznetsova ◽  
Olena Kuehne
Keyword(s):  
Economic Security
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