Загрози економічній безпеці підприємства та аналітичні напрями їх прояву на рівні підприємства
Вантажиться...
Файли
Дата
2018
Автори
Рзаєв, Г.І.
Балабанюк, Д.В.
Rzaev, G.
Balabanyuk, D.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
В статті розглянуто сутність загроз економічній безпеці підприємства. Доведено аналогію понять «загроза» та
«небезпека». Досліджено сутність загроз та окреслено їх характеристики. Розглянуто сутність небезпек та окреслено їх
основні ознаки. Визначено основні зовнішні та внутрішні загрози економічній безпеці підприємства. Окреслено напрями
виникнення загроз за окремими елементами фінансової звітності. Доведено доцільність мінімізації рівня загроз ресурсної
безпеки за показниками фінансової звітності підприємства.
The article presents the essence of threats to the enterprise economic security. An analogy of the concepts of “threat” and “danger” is proved. The essence of threats is studied and their characteristics are outlined. The threat is presented as a negative change in the internal and external environment. The threat is regarded as an event, action, process or phenomenon that is capable of disturbing stability, enterprise development and operation. The threat is offered to be studied as a set of negative factors or conditions that may lead to negative consequences for the enterprise. The threat is studied as an act (inaction), which may result in any kind of damage. The relevance of studying threats as a complex of conditions and factors, creating danger to interests of the state, society, enterprises is emphasized. The essence of dangers is analyzed and their main features are outlined. The danger is regarded as a possibility of negative influence. The danger is revealed as the probability of causing damage, undesirable development dynamics, damage, crisis status. The main external and internal threats to the economic security of the enterprise are specified. To external threats it is relevant to refer an enhancement of competition, an increase in inflation rate, a change in the exchange rate, instability of tax legislation, military actions, decrease in purchasing ability of the population, etc. At the level of the business entity, it is relevant to refer the following internal threats: the uncertainty of the enterprise strategy, the low level of workers and managerial staff skills, the use of outdated equipment, the inadequate level of provision and use of stocks, etc. The directions of threats emergence according to separate elements of financial reporting are outlined. The threat is presented as a negative dynamics of the company assets in terms of its individual elements, the deterioration of their structure and efficiency of use. The danger to the economic security as a negative dynamics of own and borrowed capital in terms of their components and efficiency of its use in accordance with the types of the enterprise activity is emphasized. It is suggested to study the negative dynamics of the costs indicators, income and financial results of the enterprise and the deterioration of their structure. The relevance of minimizing the threats of resource security level by the indicators of financial reporting of the enterprise is proved.
The article presents the essence of threats to the enterprise economic security. An analogy of the concepts of “threat” and “danger” is proved. The essence of threats is studied and their characteristics are outlined. The threat is presented as a negative change in the internal and external environment. The threat is regarded as an event, action, process or phenomenon that is capable of disturbing stability, enterprise development and operation. The threat is offered to be studied as a set of negative factors or conditions that may lead to negative consequences for the enterprise. The threat is studied as an act (inaction), which may result in any kind of damage. The relevance of studying threats as a complex of conditions and factors, creating danger to interests of the state, society, enterprises is emphasized. The essence of dangers is analyzed and their main features are outlined. The danger is regarded as a possibility of negative influence. The danger is revealed as the probability of causing damage, undesirable development dynamics, damage, crisis status. The main external and internal threats to the economic security of the enterprise are specified. To external threats it is relevant to refer an enhancement of competition, an increase in inflation rate, a change in the exchange rate, instability of tax legislation, military actions, decrease in purchasing ability of the population, etc. At the level of the business entity, it is relevant to refer the following internal threats: the uncertainty of the enterprise strategy, the low level of workers and managerial staff skills, the use of outdated equipment, the inadequate level of provision and use of stocks, etc. The directions of threats emergence according to separate elements of financial reporting are outlined. The threat is presented as a negative dynamics of the company assets in terms of its individual elements, the deterioration of their structure and efficiency of use. The danger to the economic security as a negative dynamics of own and borrowed capital in terms of their components and efficiency of its use in accordance with the types of the enterprise activity is emphasized. It is suggested to study the negative dynamics of the costs indicators, income and financial results of the enterprise and the deterioration of their structure. The relevance of minimizing the threats of resource security level by the indicators of financial reporting of the enterprise is proved.
Опис
Ключові слова
небезпека, загроза, економічна безпека, негативна динаміка, негативні наслідки, мінімізація загроз, стійкий розвиток, danger, threat, economicsecurity, negative dynamics, negative consequences, minimization of threats, sustainable development
Бібліографічний опис
Рзаєв, Г.І. Загрози економічній безпеці підприємства та аналітичні напрями їх прояву на рівні підприємства [Текст] / Г. І. Рзаєв, Д. В. Балабанюк // Вісник Хмельницького національного університету. Економічні науки. – 2018. – №2. – С. 141-145.