Issue №: 2 (30)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
GENERALIZATION OF THE METHODOLOGICAL APPROACHES FOR ASSESSING THE LEVEL OF ECONOMIC SECURITY AT THE ENTERPRISE AIMED AT THE OPTIMAL EXTERNAL AND INTERNAL THREATS DIAGNOSIS CHOICE
MELIKHOVA Tetiana Candidate of Economic Sciences, Associate Professor, Associate Professor of the Department of Accounting, Analysis, Taxation and Audit, Zaporizhzhya State Engineering Academy (69006, Zaporizhzhya, 226, Sobornyi Av., e-mail: tanya_zp_zgia@ukr.net).
The methodical approaches for the estimation of the economic security level at the enterprise are investigated. There identified and summarized the methodological approaches for determining the economic security at enterprises which are based on the detailed analysis of the methodological approaches for the economic security of enterprises: approach based on the analysis of the enterprise’s financial condition, profit-investment approach, three-dimensional approach, resource-functional approach, indicator-index approach, indicator approach, programmatic target approach, approach for functional components of economic security, expert approach, matrix approach, narrow-functional approach, approach based on the theory of economic risks, accounting approach, economic and mathematical modeling approach, approach of the probability of bankruptcy of the enterprise. There also investigated existing groups of approaches for formation of the methodology for assessing the level of economic security at the enterprise. In the article also emphasized the optimal methodological approaches for assessing the level of economic security at the enterprise: resource-functional, program-target and indicator approaches, as they are simpler for usage at the enterprise level and allow quickly and with maximum reliability estimate the level of enterprise's economic security without attracting additional specialists.
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051 Economics
071 Accounting and taxation
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