Kudrevich V.V., Trilitskaya O.Yu., Pechak Yu.V. Updating Approaches to the Assessment of the Economic Security Level of an Enterprise
Viktoriya V. Kudrevich
Sevastopol State University, Sevastopol, Russian Federation
Oksana Yu. Trilitskaya
Volgograd State University, Volgograd, Russian Federation
Yuliya V. Pechak
Sevastopol State University, Sevastopol, Russian Federation
Abstract. The crisis conditions of economic development, the growth of the number of unprofitable enterprises, high level of bankruptcy and other unfavorable economic factors encourage the search for ways to improve the efficiency of economic entities and ensure their stable functioning. One of these areas is the provision of the economic security of an enterprise. The ways to ensure the economic security of enterprises have many features, so recently this problem has become a separate area of research. The purpose of the article is to determine and summarize the criteria and methods for the assessment of financial and economic security of domestic enterprises, establish the relationship between them on the basis of the analysis of existing scientific approaches. The paper presents the systematization and generalization of scientific works of many scientists, analyzes the existing conceptual apparatus of determining financial and economic security of an enterprise, and generalizes scientific approaches to the assessment of the level of financial and economic security at the macro level. The article analyzes the methods and approaches used to determine the level of economic security of a modern enterprise. The article defines the dependence between indicators of financial and economic activity of enterprises and a condition of their economic safety. The authors make the generalization of existing methods of assessing the economic security of an enterprise, analyze their features, and choose the methods which are expedient to the use in the diagnostics of economic security of a modern enterprise. The researchers analyze economic security of one of the largest enterprises of the Republic of Crimea – PJSC “Crimean Soda Plant” according to a set of indicators for the assessment of financial conditions and define the indicators and boundaries above (below) which the enterprise under analysis faces financial crisis. The prospect of further research in this direction is the choice of criteria (indicators) for the assessment of economic security of an enterprise, system of indicators charactering it, and methodological approaches determining the level of financial and economic security.
Key words: economic security, threats, interests, production and economic system, profit, investment, innovation, development.
Citation. Kudrevich V.V., Trilitskaya O.Yu., Pechak Yu.V., 2020. Updating Approaches to the Assessment of the Economic Security Level of an Enterprise. Regionalnaya ekonomika. Yug Rossii [Regional Economy. South of Russia], vol. 8, no. 1, pp. 234-243. (in Russian). DOI: https://doi.org/10.15688/re.volsu.2020.1.21
Attachments: /eng/contacts/10_Kudrevich_i_dr.pdf