MAIN APPROACHES TO EVALUATION OF EFFICIENCY OF THE ENTERPRISES ECONOMIC SAFETY SYSTEM
BILYK Victoria V. – Doctor of Economics, Associate Professor, Director of NSC "Institute of Postgraduate Education and Course Training", Cherkasy Bogdan Khmelnitsky
National University (81 b. Shevchenko, Cherkassy, 18031, Ukraine; e-mail:firstname.lastname@example.org).
The article deals with the main scientific approaches to the peculiarities of the process
of business evaluation in the context of economic security. The author substantiates that the
main information source for assessing the level of innovation and investment activity and
economic security, as well as their mutual influence, is the data of financial and economic
results of entrepreneurial activity, which are formed on the basis of financial reporting data.
The calculation of most integral indicators, ball assessments and expert opinions are based on
the comparison, generalization or standardization of the main coefficients of the financial and
property status of the enterprise and the assessment of the counteragent environment, taking
into account external levers of influence and sector specifics of the functioning of enterprises
in the market environment. The article presents an overview of existing methods of assessing
the effectiveness of the system of economic security of enterprises, their generalization and
grouping, as well as the author’s vision of their features.
1. Buhvald E., Glovacka N, Lazyrenko S. (1994) Makro systemu уkonomycheskoi bezopasnosty: faktoru, kryteryy y pokazately [Macroeconomic security systems: factors,
criteria and indicators]. Voprosy economicy. Questions of economy, 12, 25 [in Ukrainian].
2. Horiacheva K.S. (2004). Otsinka rivnia finansovoi bezpeky pidpryiemstva
[Assessment of the level of financial security of the enterprise]. Problemy i perspektyvy
rozvytku bankivskoi systemy Ukrainy. Problems and prospects of development of the
banking system of Ukraine, 10, 288-295 [in Ukrainian].
3. Iliashenko S. (2003) Sostavliaiushchye ekonomycheskoi bezopasnosty
predpryiatyia y podkhody k ykh otsenke [Components of the economic security of the
enterprise and approaches to their assessment]. Aktualni problemy ekonomiky. Current
problems of the economy, № 3 (21), 12-19 [in Ukrainian].
4. Ibrahimov E. (2015) Systematyzatsiia metodychnykh pidkhodiv otsinky rivnia
ekonomichnoi bezpeky pidpryiemstva [Systematization of methodological approaches to assessing
the level of economic security of an enterprise]. Naukovyi visnyk Khersonskoho derzhavnoho
universytetu. Scientific Bulletin of Kherson State University, № 13, Ch.1, 90- 92 [in Ukrainian] .
5. Ihnatenko A., Kabanov V., Kharchenko O. (2009) Investytsiine rehuliuvannia
innovatsiinoi diialnosti za umovy zabezpechennia optymalnoho rivnia ekonomichnoi
bezpeky Ukrainy [Investment regulation of innovation activity provided that the optimal
level of economic security of Ukraine is ensured]. Aktualni problemy ekonomiky. Current
problems of the economy, 4 (94), 34-40 [in Ukrainian].
6. Karachyna N. (2010). Metodychnyi instrumentarii otsiniuvannia ekonomichnoi
bezpeky pidpryiemstva [Methodical tool for assessing the economic security of the
enterprise]. Lohistyka : zb. nauk. prats. Lviv [in Ukrainian].
7. Kozachenko H., Ponomarov V., Liashenko O. (2003) Ekonomichna bezpeka
pidpryiemstva: sutnist ta mekhanizm zabezpechennia : monohrafiia [Economic security of the
enterprise: the essence and mechanism of support: monograph] Kyiv : Libra [in Ukrainian].
8. Marushchak S. (2010) Problemy zastosuvannia isnuiuchykh metodyk otsinky
ekonomichnoi bezpeky diialnosti pidpryiemstv [Problems of application of existing
methods of assessing the economic safety of enterprises]. Naukovi pratsi. Seriia
«Ekonomika». Scientific works. The series "Economics", 132/145, 115-119 [in Ukrainian].
9. Matviichuk L. (2010) Metody vyznachennia rivnia finansovoi bezpeky
pidpryiemstva [Methods of determining the level of financial security of an enterprise].
Visnyk Zhytomyrskoho derzhavnoho tekhnolohichnoho universytetu. Seriia «Ekonomichni
nauky». Visnyk of Zhytomyr State Technological University. Series "Economic Sciences",
4(54), 330-332 [in Ukrainian].
10. Poida-Nosyk N. (2013). Naukovo-metodychni pidkhody do otsinky rivnia
finansovoi bezpeky pidpryiemstva [Scientific and methodical approaches to assessing the
level of financial security of the enterprise]. Teoretychni i praktychni aspekty ekonomiky ta
intelektualnoi vlasnosti. Theoretical and practical aspects of economy and intellectual
property, 1, 288-292 [in Ukrainian].
11. Reta M. (2013) Metodychni pidkhody do otsinky rivnia finansovoi bezpeky
pidpryiemstva [Methodical approaches to assessing the level of financial security of an
enterprise] Visnyk NTU «KhPI». Seriia «Tekhnichnyi prohres i efektyvnist vyrobnytstva».
Bulletin of NTU "KhPI". Series "Technical progress and production efficiency", 21(994),
29-37 [in Ukrainian].
12. Romaniuk S. (2009) Vyznachennia intehralnoho innovatsiinoho rivnia
avtotransportnoho pidpryiemstva [Determination of the integral innovation level of the
motor transport enterprise]. Visnyk vinnytskoho politekhnichnoho instytutu. Bulletin of the
Vinnytsia Polytechnic Institute, 6, 47-51 [in Ukrainian].
13. Tambovtsev V. (1994) Obiekt ekonomichnoi bezopasnosty Rossyy [The Object of
Russia's Economic Security]. Voprosy ekonomyky. Issues of Economics, 12, 35-42 [in Russian].
14. Tkachenko Yu. (2009) Teoretyko-metodychni zasady funktsionuvannia
systemy ekonomichnoi bezpeky subiektiv hospodariuvannia (na materialakh promyslovoho
kompleksu Cherkaskoi oblasti): avtoref. dys. Theoretical and methodical principles of
functioning of the system of economic security of subjects of management (on materials of
the industrial complex of Cherkasy region): author's abstract. dis . Cherkasy [in Ukrainian].
15. Cherniak O., Stavytskyi A. (2002) Metodyka vyznachennia
zovnishnoekonomichnoi bezpeky Ukrainy. [Methodology for determining the foreign
economic security of Ukraine]. Ekonomycheskaia bezopasnost, razvedka y kontrrazvedka.
Economic security, intelligence and counterintelligence, 1 (1), 3-7 [in Ukrainian].
071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "