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: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.
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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
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
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level of economic security of Ukraine is ensured]. Aktualni problemy ekonomiky. Current
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bezpeky pidpryiemstva [Methodical tool for assessing the economic security of the
enterprise]. Lohistyka : zb. nauk. prats. Lviv [in Ukrainian].
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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].
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pidpryiemstva [Methods of determining the level of financial security of an enterprise].
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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),
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motor transport enterprise]. Visnyk vinnytskoho politekhnichnoho instytutu. Bulletin of the
Vinnytsia Polytechnic Institute, 6, 47-51 [in Ukrainian].
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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
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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”.
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. "