Issue №: 10 (38)
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.
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:bilyk_v@ukr.net).
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.
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2. Horiacheva K.S. (2004). Otsinka rivnia finansovoi bezpeky pidpryiemstva
[Assessment of the level of financial security of the enterprise]. Problemy i perspektyvy
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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
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enterprise: the essence and mechanism of support: monograph] Kyiv : Libra [in Ukrainian].
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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].
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11. Reta M. (2013) Metodychni pidkhody do otsinky rivnia finansovoi bezpeky
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enterprise] Visnyk NTU «KhPI». Seriia «Tekhnichnyi prohres i efektyvnist vyrobnytstva».
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Economic security, intelligence and counterintelligence, 1 (1), 3-7 [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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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”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.