Improvement of the methodology for assessing the safety of the economic and information interests of the enterprise

Authors

DOI:

https://doi.org/10.15587/2312-8372.2020.197584

Keywords:

security level, economic and information interests, security indicators, information systems, lack of profit

Abstract

The object of research is the process of assessing the safety of the economic and information interests of the enterprise. The work clarifies its definition. It has been taken into account that the key objects of protection are information, as well as the level of use of information systems at which they fulfill all the tasks assigned to them, which contributes to the achievement of the common current and strategic economic interests of the enterprise. Given this, it is proposed as part of this type of security to differentiate information security and information system security. It is substantiated that the assessment of the level of security of the economic and information interests of the enterprise should take into account the economic consequences of not achieving its desired level, which are manifested in the lack of profit before tax, which occurs due to the use of outdated information systems (compared with competing enterprises) and insufficient funding functioning of existing information systems. The indicators of the safety components of the economic and information interests of the enterprise are established. An example of the choice of indicators for enterprises in the extractive industry is given. It is shown that such an indicator widespread among scientists as the amount of information costs used in absolute terms does not adequately reflect the state of the level of ensuring the economic and information interests of the enterprise and, accordingly, their safety. For the first time, a coefficient of the level of security of economic and information interests is proposed as the ratio of the lack of profit before tax to the minimum amount of profit necessary for the enterprise. The scale of translation of the obtained values into linguistic terms is determined. In contrast to generally accepted practice, it is shown that the minimum and catastrophic safety levels are low and medium hazard levels, respectively.

The result of this study is an improved methodology for assessing the level of security of the economic and information interests of the enterprise, which takes into account the economic consequences for the enterprise from non-compliance with this type of security. Application of the developed concept expands the capabilities of managerial analytics, allowing more adequately assess the level of security of economic and information interests for making managerial decisions aimed at increasing it.

Author Biography

Ievgeniia Mishchuk, Kryvyi Rih National University, 11, Vitaliia Matusevycha str., Kryvyi Rih, Ukraine, 50027

PhD, Associate Professor

Department of Accounting, Taxation, Public Administration and Administration

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Published

2019-12-24

How to Cite

Mishchuk, I. (2019). Improvement of the methodology for assessing the safety of the economic and information interests of the enterprise. Technology Audit and Production Reserves, 1(4(51), 37–40. https://doi.org/10.15587/2312-8372.2020.197584