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.
1. Osadcha, O. O., & Rozdopcheniuk, V. M. (2023). Otsiniuvannia pokaznykiv innovatsiinoi diialnosti pidpryiemstva ta yikh vykorystannia v systemi upravlinnia ekonomichnoiu bezpekoiu [Evaluation of enterprise innovation activity indicators and their use in the system of economic security management]. Visnyk Natsionalnoho universytetu vodnoho hospodarstva ta pryrodokorystuvannia (seriia «Ekonomichni nauky») – Bulletin of the National University of Water Management and Environmental Management (Economic Sciences series), 2 (102), 152–160. DOI: https://doi.org/10.31713/ve2202313 [in Ukrainian].
2. Lopatka, K. A., & Sharanova, Yu. H. (2019). Ekonomichna bezpeka yak ekonomichna kategoriia: ohliad naukovykh publikatsii [Economic security as an economic category: a review of scientific publications]. Ekonomichnyi prostir – Economic Space, 148, 5–18. [in Ukrainian].
3. Kalinin, O., Honchar, V., Zakharchenko, O., Darushyn, O., Maltsev, M., & Datsiuk, P. (2024). A Comprehensive Methodology for Evaluating Economic Security in the Digitalization of Investment Processes. Revista de Gestão Social e Ambiental, 18(5), 1–30. DOI: https://doi.org/10.24857/rgsa.v18n5-026 [in English].
4. Milka, A., Artyukh-Pasiuta, O., & Kononenko, Zh. (2023). Methodological Approaches to Assessing the Level of Economic Security of the Enterprise. Economics, Finance and Management Review, 4 (16), 20–30. DOI: https://doi.org/10.36690/2674-5208-2023-4-20-30 [in English].
5. Tkachenko, T. P., & Hrechko, A. V. (2022). Uzahalnennia metodychnykh pidkhodiv otsiniuvannia ekonomichnoi bezpeky promyslovykh pidpryiemstv [Generalization of methodological approaches to assessing the economic security of industrial enterprises]. Ekonomichnyi visnyk Natsionalnoho tekhnichnoho universytetu Ukrainy «Kyivskyi politekhnichnyi instytut» – Economic Bulletin of the National Technical University of Ukraine «Kyiv Polytechnic Institute», 22, 79–82. DOI: https://doi.org/10.20535/2307-5651.22.2022.260154 [in Ukrainian].
6. Brosnan, A., Manning, E., Whelan, A., Singh, M., Padwalkar, S., O’Brien, J., & Treacy, S. (2024, December). The Digital Transformation Risk Matrix: A Tool for Assessing the Impact/Control Nature of Digital Transformation Risk. Forty-Fifth International Conference on Information Systems, Bangkok, Thailand. researchgate.net. Retrieved from: https://www.researchgate.net/publication/384500478_The_Digital_Transformation_Risk_Matrix_A_Tool_for_Assessing_the_ImpactControl_Nature_of_Digital_Transformation_Risk [in English].
7. European Commission. (2024). Digital Economy and Society Index (DESI). digital-strategy.ec.europa.eu. Retrieved from: https://digital-strategy.ec.europa.eu/en/policies/desi [in English].
8. IMD. (2024). World Digital Competitiveness Ranking. imd.org. Retrieved from: https://www.imd.org/centers/wcc/world-competitiveness-center/ [in English].
9. Cornell University, INSEAD, & WIPO. (2024). Global Innovation Index. globalinnovationindex.org. Retrieved from: https://www.globalinnovationindex.org [in English].
10. World Economic Forum. (2024). Global Competitiveness Index (GCI) 4.0. Available via World Bank Data360 platform: WEF_GCI dataset. data360.worldbank.org. Retrieved from: https://data360.worldbank.org/en/dataset/WEF_GCI [in English].
11. International Organization for Standardization (ISO). (2018). Risk management – Guidelines (ISO 31000:2018). Geneva: ISO. iso.org. Retrieved from: https://www.iso.org/standard/65694.html [in English].
12. DSTU ISO 31000:2018. (2018). Menedzhment ryzykiv. Pryntsypy ta nastanovy (ISO 31000:2018, IDT) [Risk management – Guidelines (ISO 31000:2018, IDT)]. Kyiv: DP «UkrNDNTs». online.budstandart.com. Retrieved from: https://online.budstandart.com/ua/catalog/doc-page.html?id_doc=80322 [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
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
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
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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.
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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)
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.
