Development of Modern Directions of Estimatology in the Economic Security of the Enterprise

The object of research is the process of developing directions in estimatology of the economic security of an enterprise. Multiple objects are taken into account in the estimatology of economic security. It is revealed that the presence of many approaches to determining liminal (recommended, desired) values when assessing indicators of economic security is due to their multitasking. It is substantiated that the detected multitasking generates multilevel and multi-persistence of economic security. The property of variability of the degree of rigidity of the liminal (recommended and other) values of indicators is shown. The essence of the triple nature of acceleration (deceleration) of an enterprise is revealed. The use of critical time in the algorithm for assessing the state of economic security is proposed. An ambivalent approach to management decisions and activities of an enterprise in terms of their impact on economic security is determined. The features of taking into account the impact of the security of the company's stakeholders on its economic security are formulated. It is substantiated that the most influential liminal value of the personnel safety indicator is the salary in the replacement country, adjusted for the amount of rental payments and the difference between food costs in the replacement country and Ukraine. It is determined that overpaid dividends, and not their lack, have a greater impact on the safety of the enterprise. Differences in assessing the level and state of economic security (the level and state of its formation and provision) in the current and medium-term periods are systematized. It is substantiated that the key difference between the current and mid-term assessment is the use of technical indicators in the latter. It is proposed in assessing the level of security, which is based on the amount of shortage of profit before tax, to use the appropriate models for converting technical indicators into economic ones. The expediency of the symbiosis of functional and process approaches in assessing economic security is shown. The result of this research is the developed new directions in the estimatology of the economic security of the enterprise. The application of the developed directions allows a more comprehensive and systematic assessment of various objects of economic security, both in the current and in the medium term.


Introduction
The estimatological aspect of economic security in for eign studies can be reduced to two key areas. The first characterizes the safety of households [1,2]. The second direction corresponds to a thorough and comprehensive coverage of the country's economic security in the con text of its national security [3]. The economic security Mishchuk Ie.
ISSN 2664-9969 of enterprises among foreign specialists is not formalized as an independent area of research. On the other hand, the related risk management received wide coverage [4]. Only in the last decades, have affected the stability of the activities of companies in all spheres of business in Eastern Europe, representatives of these countries are more outlined talking about economic security at the enterprise level as an autonomous area of knowledge [5]. In the countries of the postSoviet space, the estimatological direction in the economic security of an enterprise is a fairly popular object of research. This is both its advan tage and disadvantage. The disadvantage is that a large number of methodological developments and techniques have been formed that require systematization and the development of a unified approach. This need is repeatedly emphasized by the founders of the estimatological aspect in safety science [6,7]. Therefore, despite the emergence of new methods for assessing economic security [8,9], it is necessary to develop a direction of estimatology, which allows a comprehensive and complex assessment of various objects of economic security.
So, the object of research is the process of developing directions of estimatology in the economic security of an enterprise. The aim of research is to develop areas of esti matology in the economic security of an enterprise.

Methods of research
The research used the dialectical method, the method of analysis and synthesis -in the study and generaliza tion of scientific concepts of estimatology in the economic security of an enterprise, as well as in the development of its new directions.

Research results and discussion
The studies made it possible to develop promising ar eas of modern estimatology in economic security, within which the following are distinguished: 1. Multiobject differentiated approach. The differen tiated approach consists in measuring the level of many objects of economic security separately from measuring their condition. Such objects are directly the level of eco nomic security, the state of economic security, the level of ensuring economic security, the state of its provision, the level of formation, the state of formation, the level of management, the state of management and others. Fea tures of the differentiated approach are primarily in the use of various indicators to measure the state and level.
2. Multitasking liminal (threshold/recommended/de sired/set, etc.) values of indicators of economic security of an enterprise. In assessing economic security, scientists and practitioners use no less varied values as the socalled normative, reference, recommended and similar indicator values. The latter include averages (arithmetic for the enterprise, industry (simple, weighted), etc.), specially measured in various ways (expertly, based on mathemati cal modeling, etc.), internal (established by the enter prise itself) and external (dictated by the requirements of the business environment) and others. Let's believe that scientific discourse should not focus on justifying the advisability of using one or another indicator value as liminal (threshold/recommended), as is the case in modern safety science. The focus should be on tasks that are solved using a specific liminal (threshold) value at a specific point in time or time interval. For example, if to choose values that correspond to the best West ern practices as the liminal (recommended) values, one problem is solved. It is quite another if to choose the values that characterize the development taking into ac count scientific and technological progress.
So, the state of economic security in the current period characterizes the time for which this enterprise lags behind its competitor in the country. The midterm safety status is the time it takes for an enterprise to catch up with foreign best practices. For economic security in the strategic dimen sion (more than 5 years), it is advisable to set goals, rather than assess its level or state according to indicators that are likely to be irrelevant in this period. This is due to changes in the priorities and direct interests of both the enterprise itself and its owners and other stakeholders.
3. Multiequality and multistate of economic security as a consequence of the multitasking of liminal values. The introduced terms characterize the presence of several types of levels and several types of states of economic security (and, accordingly, several levels and states of its formation and provision). For example, consider a real investment project. Within the framework of it, standards of three kinds can be used -specified by the investment program of the enterprise, due to the scientific and technological progress in the industry, the best business practices. However, the list of possible values is not limited to those listed. Thus, the use of these values in assessing the level and state of economic security will lead to a triad of levels and a triad of states. Visualizing the proposed approach in Fig. 1.
There is a similar vision for assessing the level and state of the formation and ensuring the economic security of the enterprise as the results of the implementation of the corresponding processes.
4. The property of the severity variability of the lim inal (recommended and other) values of indicators. On this basis, they can be divided into hard, moderate and soft. Moreover, such a classification can be both for the value of the indicator (in any units of measurement: value, natural, etc.), and for the time allotted for its implemen tation. Strict standards should be met in any state of the enterprise, in any external conditions of the business environment and within a clearly defined time frame.
However, in contrast to existing views, let's propose to take into account the property of transition of the rigidity degree to another state, taking into account the specific conditions and circumstances of management. For example, the specific amounts of tax payments and the deadlines for their payment were considered rigid values for the new COVID business conditions. However, the opposite situation -the transition from soft values to hard values can also take place. The reason for this can be various factors: the emergence of a new competitor, the strengthening of protectionist measures in the markets, government sanctions, etc. (Fig. 2). 5. The triple nature of acceleration (deceleration) of the enterprise. Acceleration (deceleration) can be real, intra industry and market. Real acceleration (deceleration) char acterizes the reduction (lengthening) of the time period for the liminal (desired and other) parameters of economic security in comparison with the plans or forecasts of the enterprise due to the implementation of certain measures and the implementation of the corresponding processes. TECHNOLOGY AUDIT AND PRODUCTION RESERVES -№ 6/4(56), 2020

ISSN 2664-9969
Intraindustry acceleration (deceleration) characterizes the reduction (lengthening) of the specified period of time by the given enterprise in comparison with other enterprises in the region within the country. This is due to the reverse mechanisms in the industry. An example acceleration of a basic enterprise has the following meaning. The time to reach liminal values at the enterprises of the industry increases significantly. Therefore, an improvement in the periods of achieving the indicated values of similar indicators at the base enterprise is not real, but only looks like this against the background of other companies. At the same time, the base enterprise can generally stand still, while other enterprises in the industry can slow down in achieving the liminal values of safety indicators. A similar mechanism characterizes the market acceleration (for Ukrainian business, mainly decel eration) of the underlying enterprise in comparison with the world leaders in the industry (best foreign practices). 6. Application of critical time as a weighting factor for indicators of economic security. When assessing the indicators of the state of the components of economic security, it is advisable to take into account the critical time, which is the period during which an enterprise can operate in conditions of failure of one or another indica tor to reach its threshold value. This can be both the maximum allowable time after which a critical event oc curs (for example, the opening of a bankruptcy case), and the minimum possible time. Let's note that, first of all, the critical time is relevant for indicators characterizing the security of the enterprise with fixed assets, material and raw materials, energy resources, and the like. So, in the 1990s, even with the availability of funds, enterprises experienced supply disruptions, which were reflected in downtime and corresponding losses. The modern COVID business environment is also characterized by supply dis ruptions, supply chain disruptions, and the like. In this regard, the role of insurance stocks and reserves is increas ing. However, their formation is not always economically feasible, especially for those enterprises that do not have their own warehouses or the existing warehouses are small. In addition, the critical time is updated when payments are delayed from counterparties, as well as when settle ments with creditors, in turn, can increase insolvency and initiate the threat of bankruptcy. Security assessments based on time indicators have the advantage that economic security indicators are heterogeneous in their economic essence. The algorithm for assessing the state of economic security using critical time is shown in Fig. 3. At the same time, let's note that the author of work [10] conducted a study, according to which it was substantiated that the probability of entering the bank ruptcy procedure of monopolist enterprises in specialized markets (such as iron ore and mining and processing plants, as well as metallurgical plants) is quite low, regardless of their financial and economic condition. In this regard, it is inappropriate to in troduce a critical time for the security of the financial solvency of such enterprises.
Let's propose to apply a similar criti cal time to the assessment of the state of formation and provision of economic security. For example, the critical time in ensuring economic security is the maxi mum possible period during which the company's products are not certified ac cording to international standards (quality, environmental requirements, and others).
When assessing the state of economic security, taking into account the COVID business environment, it is advisable to make several scenarios (pessimistic and optimistic). At the same time, let's pro pose to determine the boundaries of the corresponding intervals not only for the values of indicators of economic security, but also for its individual components.
7. An ambivalent approach to man agement decisions and activities of an enterprise in terms of their impact on economic security. The classification of management decisions based on their impact on economic security provides for their division into direct and indirect. The former provide for direct measures to improve economic security (its level, condition, formation, provision). The latter have an indirect effect. Ambivalence manifests itself when a management decision is effective from the point of view of traditional economic indicators, but dangerous from the point of view of deterioration of the level and state of economic security of the enterprise and/or its stakeholders.  8. Features of accounting for the impact of the se curity of the stakeholders of the enterprise on its eco nomic security. In particular, when taking into account the influence of personnel safety as the liminal level of wages, it is not advisable to take intraindustry values across the country (neither average nor maximum). The basis for comparison should be the wages of the country where workers of Ukrainian enterprises most often leave to work (the country of replacement). Poland has been the leader among such countries in recent years. At the same time, such wages should be adjusted for the amount of rent for housing and the difference between the cost of food in the country of replacement and Ukraine.
In addition, the safety of personnel implies not only the satisfaction of their economic interests, but also the provision of a workplace. Since the company can take measures to raise wages and social benefits to the best European standards, along with measures to reduce staff. Therefore, in some cases, when measuring the safety of personnel, it is advisable to take into account the number of dismissed workers and the corresponding savings in the payroll. It should be noted that the relationship between personnel safety and enterprise safety is direct, but not as linear as it seems at first glance. Despite the interests of the enterprise to reduce staff and the resulting savings, workers who remain may go on strike, which will worsen its safety.
It is proposed to assess the impact of the safety of the environmentally oriented stakeholders on the economic safety of the enterprise based on the amount of untapped environmental costs. Such expenses are formed in the following areas: -as the difference between the amounts of financing actually implemented environmental measures (programs) and required programs. This raises the problem of identifying the necessary environmental programs precisely from the point of view of stakeholders, not the enterprise. At the same time, one should take into account the situation when the volume of programs planned by the enterprise, and then the amount of ex penses for their financing (EЕpl) will be less than the required amount (EEreq). In this case, the following condition must be met:

EЕpl≥EEreq;
(1) -as the difference between the estimated amounts that the company paid for similar ob jects in accordance with foreign environmental legislation and the amounts of environmental payments paid by calculation in accordance with Ukrainian legislation. For example, the amount of unused environmental tax (∆ВЕt) is proposed to be calculated as follows: where ETf -the amount of environmental tax, calculated in accordance with foreign environmental regulations, c. u.; ETukr -the amount of environmental tax paid in accordance with the Tax Code of Ukraine, c. u.
It should be noted that it is advisable to choose the one in which environmental requirements are the most stringent as foreign legislation. Now the requirements of compliance with the legislation of the European Union are being tightened for Ukrainian enterprises. In addition, as a separate option, it is advisable to take into account the environmental legislation of the country -the importer of the company's products. If it turns out to be softer than the Ukrainian one, then the amount of unused expenditures on environmental payments should be considered equal to zero; -in case of violation of environmental legislation, the amount of fines paid and compensation for damages should be additionally taken into account. At the same time, it is advisable to distinguish between the estimated amounts of such fines and losses, which were determined on the basis of foreign environmen tal legislation and Ukrainian. The analysis showed that the scarcity of the amounts of fines paid by Ukrainian mining and processing plants is associated with imperfect methods for calculating such fines, prescribed in domestic regulatory legal acts: where ∆EEf -difference in the calculated amount of fines (including compensation for damages caused), estimated according to foreign and Ukrainian regulations, c. u.; EFf -the amount of fines (including compensation for damages), calculated in accordance with foreign en vironmental regulations, c. u.; EFukr -the amount of fines (incl. Compensation for damages), calculated in accordance with the Ukrainian environmental regulations, c. u.
It is worth noting that information about planned and actually implemented and financed environmental programs should be publicly available. However, today such informa tion is considered confidential by enterprises and is not subject to disclosure. The situation with the necessary environmental programs is even worse. So, in the city of Kryvyi Rih, one of the ecologically backward cities of Ukraine, there are no detectors of emissions into the air even in sufficient quantities.
Widespread in safety science is the view on the di rect relationship between the level of economic security of an enterprise and the amount of dividends paid to its owners. In general, it is not deny the importance of the enterprise's ability to have such an amount of profit that will be sufficient to pay dividends. How ever, the payment of a small amount of dividends or its complete absence is not always an indication of a low level of security. The available theoretical develop ments overlook the fact that in practice, the budget of the enterprise is approved at the end of the calendar year, usually in November. While the decision on the payment of dividends is made by the general meeting of shareholders at the end of the year, as a rule, in April next year. Therefore, when drawing up a budget, the management of the enterprise already understands how much the owners will take from its activities. Together with the budget, CAPEX is also approved -a program whose activities can be financed from profits, sharehold ers' investments and debt capital. If the business of an enterprise is planned to be scaled up, then investments can be directed to working capital. Therefore, the de cision on the payment of dividends and their amount are made directly by the owners. In this regard, there are no such universal models to establish the reason for the absence of payment of dividends or their small amount. With the available amount of net profit, such reasons may be: -decision of the owners to direct the available profit to finance real investment projects, the development of new markets, the release of a new type of product, and the like; -intentions regarding mergers and acquisitions, ac quisitions of other companies; -personal lack of interest of the owners in receiving dividends in the current period; -lack of interest of owners to pay dividends to mi nority shareholders; -unfavorable for the owners of the tax burden on dividends, through which they seek other measures to receive funds; -lack of free cash -when accounts receivable oc cupy the prevailing share of income, then even with a sufficient amount of net profit, there is not enough funds to pay off obligations to shareholders; -other reasons.
In this case, it is advisable to estimate the minimum required amount of profit, which consists of two parts. The first part is the amount that the company needs for further effective financial and economic activities. The second part is the amount that ensures the payment of the dividend amount desired by the owners during the assessment period. The first amount can be determined in various ways, among which the simplest is to estimate using the liminal value of profitability. Measuring the sec ond amount generates the need to solve an additional task: determining the desired amount of dividends. In this case, the desired amount can have two manifestations: as a quotient of the profit received by the enterprise and as a desirable absolute amount of dividends. In the first manifestation, the share can be determined using three kinds of liminal values: average among enterprises in the industry, maximum in the region, and the best in world business practice. The measurement of the absolute de sired dividend amount should also be based on a spe cific baseline. However, in practice, such a measurement is practically not found.
There are peculiarities of paying dividends at enterprises that are owned by several large owners. If such owners can't agree among themselves, then the full amount of net profit is sent to dividends in proportion to the share of shares of each such owner. An example is the Severny Mining and Processing Plant Private Joint Stock Com pany (Kryvyi Rih, Ukraine).
So, low or no dividend amounts do not always indi cate a low level of economic security. The danger for the enterprise arises not only when the owners can't receive the desired amount of dividends due to insufficient prof its. More threatening to the security of the enterprise is the situation when the owners decide to pay too large amounts. In contrast to the existing approaches, when assessing the impact of the security of owners on the se curity of an enterprise, let's emphasize the need to take into account their feedback. Let's propose to take into account precisely the excessively paid amounts of dividends, the payment of which leads to the exsanguination of the enterprise and the deterioration of the level of economic security. There are cases when ore mining and processing enterprises used 100 % of their net profit to pay dividends, leaving nothing for their own development.
So, in contrast to the wellestablished view of the im portance of taking into account threats to stakeholders, let's focus on stakeholders as a source of threats to the enterprise. 9. Assessment of the level and state of economic secu rity in the medium term in comparison with the current period has a number of features ( Table 1).
The key difference between current and midterm as sessments is the application of technical indicators. To assess the state of economic security, it is found that each technical indicator reaches its liminal value. However, in assessing the level of security, which is based on the magnitude of the lack of profit before tax, one should additionally use the appropriate models for converting technical indicators into economic ones. For this, the sums of cost indicators that are needed for recalculation (mainly the price of products and the value of assets) are taken into account according to separate forecasts. In this case, it is advisable to make the assumption that the existing conditions remain unchanged. Table 1 Generalization of differences in assessing the level and state of economic security (level and state of its formation and provision) in the current and medium-term periods 10. Symbiosis of functional and process approaches. Thus, the assessment of the level and state of economic security can be the most complex only on the basis of measuring its functional components with subsequent inte gration. Consideration should be given to the nonlinearity of the relationship between the security level (state) and the security level (state) itself. Taking this into account, the most acceptable, let's consider the process approach to ensuring (formation) of economic security and measuring it as a result of a set of individual processes. In contrast to the traditional approach, in which economic security is considered through the prism of ensuring its individual func tional parts, let's propose a process approach. Its peculiarity is that with the help of certain processes, key properties, qualities and specific features of the economic security of an enterprise are provided (formed). Such processes include both individual, inherent in a particular type of activity, and indifferent to it.

Conclusions
On the basis of a critical understanding of the exist ing experience in the assessment of economic security and author's research, modern trends in the estimatology of the economic security of an enterprise have been developed. Ten characteristic areas are identified, each of which is multilayered in terms of possible options for its application in other areas of economic science. The proposed directions are interconnected and sys temic from the point of view of their implementation in the practice of modern industrial enterprises. Tak ing multiobjectivity into account in the estimatology of economic security made it possible to apply a dif ferentiated approach to a separate assessment of the level from the state, not only in relation to economic security as such, but also to its provision and forma tion. The formulated multitasking of the liminal value made it possible to reveal the polyrage and polity of economic security. The proposed algorithm for assess ing the state of economic security using critical time will contribute to faster and more effective management decisions on measures to ensure economic security. A certain ambivalent approach to management decisions and activities of an enterprise from the point of view of their impact on economic security allows a new approach to the process of their development and implementation. Based on the identified features of stakeholder safety assessment, it becomes possible to take into account its impact on the economic security of the enterprise. It is substantiated that the key difference between the current and midterm assessment is the use of technical indicators in the latter. It is proposed in assessing the level of safety, which is based on the amount of shortage of profit before tax, to use the appropriate models for converting technical indicators into economic ones. The expediency of the symbiosis of functional and process approaches in assessing economic security is shown.
Thus, the application of the developed directions al lows a more comprehensive and systematic assessment of various objects of economic security, both in the current and in the medium term.

Introduction
Scientific works on economics and business manage ment focus on static phenomena [1,2], containing propos als for achieving success in entrepreneurship based on the growth and challenges of the 21st century [3,4]. With the development of the management paradigm, there came an understanding of the importance of a scientifi cally grounded approach to restructuring the enterprise management system [5,6], as well as accounting for risk prediction [7]. However, such works do not take into ac count the industry specifics of enterprises. Certain strategic aspects of enterprise management are highlighted in [8]. In works [9,10], methods are proposed that can be used for mining enterprises and focus on investment as one of Nusinov V., Ishchenko M., Polishchuk I..