Economy, finances, management: Topical issues of science and practical activity


Issue №: 4 (58)

Published: 2021.12.24
DOI: 10.37128/2411-4413-2021-4

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.

Read about journal


DOI: 10.37128/2411-4413-2021-4-12
PDF Повернутись

FEDORYSHYNA Lidiya – Candidate of Historical Sciences, Associate Professor of the Department of Analysis and Audits, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: fedorishina@i.ua).


The article reveals the essence and analyzes the structural and elemental content of the concept of «financial security of the enterprise». It is established that the categorical essence of financial security is mediated by the environment of the business entity and is formed by the relations into which it enters in the process of its practical activity. It is recognized that the financial security of the enterprise should be interpreted as the ability to counteract existing and possible dangers and threats that can and can cause financial damage, transform the capital structure or bring the enterprise to bankruptcy. It is investigated that ensuring the appropriate level of financial security of agricultural enterprises is possible through its management system.

The structured system of financial security management of the enterprise is given, which includes the list of external and internal threats, tasks and management algorithm, as well as subsystems of methodical, normative-legal, financial, technical, informational, organizational, personnel support.

The methodical tools of monitoring, analysis and assessment of the level of financial security of the enterprise are concretized and systematized. It is proved that the assessment and analysis of financial security is a monitoring of key socio-economic indicators and their comparison with the threshold values. The principles of formation of tools for assessing the financial security of the enterprise are given.

The characteristic of methodical approaches concerning quantitative and structural filling of tools of an estimation of a level of financial safety of the enterprise is given.

For a comprehensive assessment of the level of financial security of enterprises, it is proposed to use structured groups of indicators in the areas of financial analysis. The structural-logical algorithm of practical realization of methodical approaches of the analysis of management of financial safety of the enterprise is developed.

Keywords: enterprise, financial security, financial analysis, indicator, threshold values, risk

List of references

1. Baranovskii, O.I. (2014). Filosofiia bezpeky [Philosophy of security]. Kyiv: UBS NBU [in Ukrainian].

2. Blank, I.A. (2013). Upravlenie finansovoi bezopasnostiu predpriiatiia. [Financial security management of the enterprise]. Kyiv: SmartBook [in Russian].

3. Zherlitsyn, D.M., & Lysenko, Yu.H. (2012). Innovatsiine upravlinnia finansovoiu systemoiu pidpryiemstva [Innovative management of the financial system of the enterprise]. Donetsk: Yuho-Vostok [in Ukrainian].

4. Homenko, O.A. (2017). Metodychni zasady upravlinnia finansovoiu bezpekoiu pidpryiemstv ahropromyslovoho kompleksu [Methodical principles of financial security management of agro-industrial enterprises]. Ekonomika APK – Economics of agro-industrial complex, 2, 79-82 [in Ukrainian].

5. Melnyk, S.I. (2020). Upravlinnia finansovoiu bezpekoiu pidpryiemstv: teoriia, metodolohiia, praktyka [Management of financial security of enterprises: theory, methodology, practice]. Lviv: Rastr-7 [in Ukrainian].

6. Averina, M.Yu. (2012). Analiz ta otsinka finansovoho stanu pidpryiemstva: shliakhy pokrashchennia [Analysis and assessment of the financial condition of the enterprise: ways to improve]. Aktualni problemy ekonomiky – Current economic problems, 9, 92-100 [in Ukrainian].

7. Melnyk, K.M. (2015). Finansovi interesy pidpryiemstva yak osnova zabezpechennia yoho finansovoyi bezpeky [Financial interests of the enterprise as a basis for ensuring its financial security]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economics, finance, management: topical issues of science and practical activity, 2 (2), 38-43 [in Ukrainian].

8. Krakos, Yu.B., & Kalinina, O.M. (2015). Vzayemozviazok ekonomichnoi bezpeky ta investytsiinoi pryvablyvosti pidpryiemstva [The relationship between economic security and investment attractiveness of the enterprise]. Naukovyi visnyk Mizhnarodnoho humanitarnoho universytetu. Seriia: Ekonomika i menedzhment – Scientific Bulletin of the International Humanities University. Series: Economics and Management, 10, 144-148 [in Ukrainian].

9. Fedoryshyna, L.I., & Tsurkan, A.O. (2018). Orhanizatsiia i metodyka ekonomichnoho analizu efektyvnosti diialnosti ahrarnykh pidpryiemstv [Organization and methods of economic analysis of the efficiency of agricultural enterprises]. Biznes-navihator – Business-navigator, 2 (2), 137-139 [in Ukrainian].

10. Lysa, O.V. (2016). Finansova bezpeka subiektiv hospodariuvannia v suchasnykh umovakh [Financial security of business entities in modern conditions]. Ekonomichnyi analiz – Economic analysis, 1 (26), 58-64 [in Ukrainian].

11. Lyashenko, O.M. (2016). Ekonomichna bezpeka pidpryiemstv: tendentsii ta pidkhody do otsiniuvannia [Economic security of enterprises: trends and approaches to evaluation]. Stratehichni priorytety – Strategic priorities, 3 (40), 213-219 [in Ukrainian].

12. Illyashenko, S.M., & Kolodka, A.V. (2013). Ekonomichna bezpeka derzhavy: mizhdystsyplinarnyi pidkhid [Economic security of the state: interdisciplinary approach]. Khlobystova Ye.V. (Eds.). Cherkasy: Chabanenko Yu.A. [in Ukrainian].

13. Malyk, O.V. (2017). Kontseptualni osnovy formuvannia mekhanizmu upravlinnia finansovoiu bezpekoiu pidpryiemstva [Conceptual bases of formation of the mechanism of management of financial safety of the enterprise]. Universytetski naukovi zapysky – University scientific notes, 64, 213-218 [in Ukrainian].

14. Melikhova, T.O (2018). Otsinka rivnia finansovoi bezpeky pidpryiemstva yak osnovnyi skladnyk ekonomichnoi bezpeky: uzahalnennia nayavnykh metodychnykh pidkhodiv ta krytychnyi analiz [Assessment of the level of financial security of the enterprise as the main component of economic security: generalization of existing methodological approaches and critical analysis]. Problemy systemnoho pidkhodu v ekonomitsi – Problems of system approach in economics, 1 (63), 87-91 [in Ukrainian].

15. Orlyk, O.V. (2014). Ekonomichna bezpeka pidpryiemstva: vlastyvosti, stratehiya ta metody zabezpechennia. Ekonomichna bezpeka v umovakh hlobalizatsii svitovoi ekonomiky [Economic security of the enterprise: properties, strategy and methods of providing. Economic security in the context of globalization of the world economy]. Dnipropetrovsk: FOP Drobiazko S.I. [in Ukrainian].

16. Sablina, N.V., & Kuzenko, T.B. (2013). Formuvannia stratehichnykh kart u ramkakh realizatsii protsesu upravlinnia finansovoiu bezpekoiu pidpryi emstva [Formation of strategic maps in the implementation of the process of financial security management of the enterprise]. Biznes Inform – Business Inform, 4, 327-331 [in Ukrainian].

17. Vdovenko, L.O., & Chernenko, D.S. (2015). Finansova pidtrymka osobystykh selianskykh hospodarstv – stymul rozvytku ahropromyslovoho vyrobnytstva haluzi [Financial support of personal farms – an incentive for the development of agro-industrial production]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economics, finance, management: topical issues of science and practical activity, 2 (2), 33-38 [in Ukrainian].

18. Kaletnik, G.M., Tsikhanovska, V.M., Varchenko, O.M., & Danylenko, A.S. (2013). Finansovyi menedzhment [Financial management]. Vinnytsia: Khai-Tek Pres [in Ukrainian].

All journal issues

About journal

Topics of the 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


Key information:
ISSN (print): 2411-4413
DOI: 10.37128

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).

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 450 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 "

History of journal:

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.