Development of modern directions of estimatology in the economic security of the enterprise

Authors

DOI:

https://doi.org/10.15587/2706-5448.2020.220332

Keywords:

security level, security state, security formation state, security indicators.

Abstract

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.

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

References

  1. Financial Security Program. The Aspen Institute. Available at: http://www.aspeninstitute.org/programs/financial-security-program/
  2. Ajdari, B., Asgharpour, S. E. (2011). Human security and development, emphasizing on sustainable development. Procedia – Social and Behavioral Sciences, 19, 41–46. doi: http://doi.org/10.1016/j.sbspro.2011.05.105
  3. Tamošiūnienė, R., Munteanu, C. (2015). Current research approaches to economic security. The 1 st International Conference on Business Management. Valencia. doi: http://doi.org/10.4995/icbm.2015.1537
  4. Giannopoulos, G., Filippini, R., Schimmer, M. (2012). Risk assessment methodologies for critical infrastructure protection. Luxembourg: Joint Research Centre of Institute for the Protection and Security of the Citizen. Part I: A state of the Art. European Union, 53.
  5. Ianioglo, A., Polajeva, T. (2016). Origin and definition of the category of economic security of enterprise. Business and Management 2016. Vilnius. doi: http://doi.org/10.3846/bm.2016.46
  6. Kozachenko, H. V., Vakhlakova, V. V. (2016). Obiekty ta pidkhody v otsiniuvanni ekonomichnoi bezpeky pidpryiemstva yak osnovni elementy otsinnoi systemy. Ekonomichna bezpeka: derzhava, rehion, pidpryiemstvo, 1, 185–208.
  7. Kozachenko, H. V., Pohorelov, Yu. S. (2015). Otsiniuvannia ekonomichnoi bezpeky pidpryiemstva: analiz osnovnykh pidkhodiv. Menedzhment bezpeky derzhavy, rehionu, pidpryiemstva: problemy i vyklyky sohodennia. Lviv: Liha-Pres, 238–251.
  8. Nusinov, V. Ya., Mishchuk, Ie. V., Izmaylov, Ya. (2019). Development of the stereometric method to the analysis of economic categories and processes and its application in security and taxation. Baltic Journal of Economic Studies, 5 (4), 160–170. doi: http://doi.org/10.30525/2256-0742/2019-5-4-160-170
  9. Mishchuk, Ye.V. (2020). Otsinka stanu vydiv ekonomichnoi bezpeky, roztashovanykh na vyshchykh shchabliakh yii iierarkhii (na prykladi bezpeky tekhniko-tekhnolohichnykh interesiv ukrainskykh hirnychodobuvnykh pidpryiemstv). Internauka, 4 (36), 36–44.
  10. Nusinov, V. Ya. (2016). Assessment of the severity of the financial crisis of Ukrainian companies. East European Scientific Journal, 14, 81–88.

Published

2020-12-30

How to Cite

Mishchuk, I. (2020). Development of modern directions of estimatology in the economic security of the enterprise. Technology Audit and Production Reserves, 6(4(56), 22–28. https://doi.org/10.15587/2706-5448.2020.220332