Issue №: 2 (72)
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.
METHODOLOGICAL APPROACHES TO THE ASSESSMENT OF ENTERPRISES’ ECONOMIC SECURITY IN THE DIGITAL ECONOMY
ROZDOPCHENIUK Vasyl – Postgraduate Student of the Fourth Year of Study of the Department of Accounting and Audit, National University of Water and Environmental Engineering (33019, Rivne, 75 Prykhodka Str., e-mail: v.m.rozdopcheniuk@nuwm.edu.ua).
The problem of assessing the economic security of enterprises in the context of digital transformation of the economy is examined in the article. The factors that determine the need to improve methodological approaches to diagnostics are considered, in particular the impact of digitalization of business processes on the formation of new threats and opportunities. It is established that the introduction of digital technologies contributes to increasing productivity and optimizing costs, but at the same time causes the growth of risks of cybercrime, data leakage, and technological failures, which directly affect the financial stability and competitiveness of enterprises.
Three leading approaches to diagnostics of enterprises’ economic security are analyzed: indicator-based, functional-resource, and risk-oriented. The strengths and weaknesses of the indicator approach, which is based on financial ratios, are explored, and the need to supplement it with digital metrics is substantiated. A logical scheme of the functional-resource approach is presented, which makes it possible to determine the key functional components of economic security and correlate them with the enterprise’s resource potential. The system of the indicators for diagnosing security components is generalized, including financial, informational, human resource, production, innovative, and environmental indicators, as well as parameters of resilience to external threats.
Special attention is paid to the risk-oriented approach, which transforms traditional diagnostic methods into the dimension of probabilities and consequences. The provisions of the international standard ISO 31000:2018 are considered as a methodological basis for integrating risk management into corporate governance. It is established that the synthesis of the indicator-based, functional-resource, and risk-oriented approaches provides the foundation for building integral models for assessing the economic security of enterprises.
It is generalized that the proposed diagnostic toolkit ensures transparency of assessment, enables strategic monitoring and adaptation of enterprises to digital challenges. The obtained results can be used for the development of integral indices, risk management strategies, and the improvement of the enterprise economic security systems.
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About the journal
С1 Economics and International Economic Relations (by specialization)
D1 Accounting and Taxation
D2 Finance, Banking, Insurance and Stock Market
D3 Management
D4 Public Management and Administration
D5 Marketing
D7 Trade
J3 Tourism and Recreation
Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).
