DOI: https://doi.org/10.15587/2312-8372.2018.124532

Implementation of the system of economic security in the enterprise and its impact on the results of the economic activity of the enterprise

Tetiana Melikhova

Abstract


The object of research is implementation process of the economic security system in the enterprise and its impact on the results of the economic activity of the enterprise. One of the most problematic places is the absence in Ukraine of its own methodological recommendations for determining the economic efficiency of implementing the system of economic security at the enterprise and assessing its impact on the economic activities of the enterprise. To solve the problems, the methods of analysis and synthesis, methods of logical generalization and analogies, comparative comparison, and also monographic and graphoanalytical methods were used.

It is offered to use indicators of economic efficiency of economic safety of the enterprise. These indicators are built on the basis of increased revenues from sales of products, an increase in the gross output of the company's cash flow and an increase in the accumulated gross output of cash flow. This will help to justify the feasibility of the system of economic security in the enterprise and assess its impact on the results of economic activities. Methods for calculating the indicators of the overall and comparative effectiveness of economic security with the use of approaches to determining the effectiveness of the economic activity of the enterprise are proposed.

These methods take into account, as a result, an increase in the proceeds from the sale of products, an increase in the annual and accumulated gross output of the company's cash flow, an increase in the level of economic security of the enterprise, and a reduction in losses through improving the reliability of economic security. As costs, take into account: the annual accounting and economic costs associated with the implementation of economic security, gross and net conventional cash flow, gross and net cumulative conditional cash flow associated with the economic security implementation. Comparative economic efficiency is based on exceeding the index of economic results over the index of costs for the implementation of economic security, takes into account its level, reliability and impact on increased sales of products and cash flow products. Using the above methods will justify the feasibility of implementation of the economic security system and its improvement.


Keywords


economic security of the enterprise; net and gross conditional cash flow; general and comparative economic efficiency

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References


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GOST Style Citations


Upravlenie – eto nauka i iskusstvo / Fayol' A. et al. Moscow: Respublika, 1992. 349 p.

Problema effektivnosti v sovremennoy nauke / ed. by Ursul A. D. Kishinev, 1985. 256 p.

Rikardo D. Nachala politicheskoy ekonomiki i podatnogo oblozheniya. Moscow: Gosizdat, 1929. 368 p.

Metodika opredeleniya godovogo ekonomicheskogo effekta, poluchennogo v rezul'tate vnedreniya novoy tekhniki. GKNTSM. Moscow: Ekonomika, 1961. 47 p.

Metodika (osnovnye polozheniya) opredeleniya ekonomicheskoy effektivnosti ispol'zovaniya v narodnom khozyaystve novoy tekhniki, izobreteniy i ratsionalizatorskikh predlozheniy // Ekonomicheskaya gazeta. 1977. No. 10. P. 11–15.

Tipovaya metodika (osnovnye polozheniya) opredeleniya ekonomicheskoy effektivnosti ispol'zovaniya v narodnom khozyaystve novoy tekhniki, izobreteniy i ratsionalizatorskikh predlozheniy: handbook // Effektivnost' kapital'nykh vlozheniy. Moscow: Ekonomika, 1977. 102 p.

Metodicheskie ukazaniya po kompleksnoy otsenke effektivnosti meropriyatiy, napravlennykh na uskorenie nauchno-tekhnicheskogo progressa: handbook. Moscow: Ekonomika, 1989. 120 p.

Metodicheskie rekomendatsii po opredeleniyu ekonomicheskoy effektivnosti meropriyatiy nauchno-tekhnicheskogo progressa na zheleznodorozhnom transporte: handbook. Moscow: Ekonomika, 1990. 92 p.

Tipovaya metodika opredeleniya ekonomicheskoy effektivnosti kapital'nykh vlozheniy i novoy tekhniki v narodnoe khozyaystvo SRSR: handbook // Effektivnost' kapital'nykh vlozheniy. Moscow: Ekonomika, 1960. 108 p.

Tipovaya metodika opredeleniya ekonomicheskoy effektivnosti kapital'nykh vlozheniy (obnovlennyy variant): handbook // Effektivnost' kapital'nykh vlozheniy. Moscow: Ekonomika, 1969. 98 p.

Metodika opredeleniya effektivnosti kapital'nykh vlozheniy: handbook. Moscow: Ekonomika, 1990. 87 p.

Tipovaya metodika opredeleniya ekonomicheskoy effektivnosti // Ekonomicheskaya gazeta. 1981. No. 2–3. P. 11–14.

Kompleksnaya otsenka effektivnosti meropriyatiy, napravlennykh na uskorenie nauchno-tekhnicheskogo progressa: handbook. Moscow: Informelektro, 1989. 118 p.

Krylov E. I., Vlasova V. M., Zhuravkova I. V. Analiz effektivnosti investitsionnoy i innovatsionnoy deyatel'nosti predpriyatiya: handbook. Moscow: Finansy i statistika, 2003. 608 p.

Pelikhov E. F. Ekonomicheskaya effektivnost' innovatsiy: monograph. Kharkiv: Izd-vo NUA, 2005. 168 p.

Savytska H. V. Ekonomichnyi analiz diialnosti pidpryiemstv: handbook. Kyiv: Znannia, 2007. 648 p.

Savchuk V. P., Primko S. I., Velichko E. G. Analiz i razrabotka investitsionnykh proektov. Kyiv: Absolyut-V: El'ga, 1999. 304 p.

Salyha K. S. Ekonomichne obgruntuvannia innovatsiinykh proektiv: monograph. Zaporizhzhia: KPU, 2010. 404 p.

Methodical Aspects of Economic Evaluation of Functioning Efficiency for Vertically-integrated Associations of Enterprises / Baibakova T. V. et al. // Advances in Economics, Business and Management Research. 2017. Vol. 38. P. 34–39. doi:10.2991/ttiess-17.2017.6 

Shashlo N. V. Determinants of ensuring of the agro-industrial enterprises' economic security // Russian Journal of Agricultural and Socio-Economic Sciences. 2017. Vol. 72, No. 12. P. 115–118. doi:10.18551/rjoas.2017-12.14 

Zaimova D. Measuring the Economic Efficiency of Italian Agricultural Enterprises // Euricse Working Papers. 2011. Vol. 018/11. P. 23. doi:10.2139/ssrn.1858666 

The railway enterprises activity environmental and economic results planning: proceedings / Drozdov N. A. et al. // Quality Management, Transport and Information Security, Information Technologies. Saint Petersburg, 2017. P. 1321–1325. doi:10.1109/itmqis.2017.8085926 

Vlasenko M. N., Shedko Y. N. Economic security and it’s environmental component in modern market sustainable development of enterprises // Business Strategies. 2017. Vol. 2. P. 21–24. doi:10.17747/2311-7184-2017-2-21-24 

Arkhipova T. V., Afonasova M. A., Beskrovnaya L. V. Economic sustainability of state-owned enterprises as basis of sustainable economic development // Future Academy. 2017. Vol. 7. P. 27–34. doi:10.15405/epsbs.2017.07.02.4 

Nguyen X. On the efficiency of private and state-owned enterprises in mixed markets // Economic Modelling. 2015. Vol. 50. P. 130–137. doi:10.1016/j.econmod.2015.06.011 

Application of Management Audit for increasing Economic Efficiency of State-owned Enterprises Activities / Junevicius A. et al. // Engineering Economics. 2017. Vol. 28, No. 4. P. 421–431. doi:10.5755/j01.ee.28.4.17924 

Al-Rawasdeh H. M., Kuzubov A. A. Analysis of organizational and economic mechanism in the management system of agricultural enterprises // Russian Journal of Agricultural and Socio-Economic Sciences. 2017. Vol. 70, No. 10. P. 75–80. doi:10.18551/rjoas.2017-10.12 

Shashlo N. V. Model of integral assessment of an economic security as a reflection of the agro-industrial enterprises’ effectiveness // Russian Journal of Agricultural and Socio-Economic Sciences. 2017. Vol. 64, No. 4. P. 58–64. doi:10.18551/rjoas.2017-04.08 

Guotai C., Zhichong Z., Abedin M. Z. Credit Risk Rating System of Small Enterprises Based on the Index Importance // International Journal of Security and Its Applications. 2017. Vol. 11, No. 6. P. 35–52. doi:10.14257/ijsia.2017.11.6.04 







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ISSN (print) 2664-9969, ISSN (on-line) 2706-5448