Управління загрозами фінансовій безпеці підприємства

Abstract

Розроблено блок-схему алгоритму управління загрозами фінансовій безпеці підприємства; виділено основні етапи здійснення цього процесу: оцінювання, аналіз та управління. Визначено сутність, зміст, переваги та недоліки застосування методів оцінювання загроз фінансовій безпеці в системі фінансового менеджменту підприємства. Ключові слова: підприємство, фінансова безпека, загрози, оцінювання, аналіз, управління.

Составлена блок-схема алгоритма управления угрозами финансовой безопасности предприятия. Выделены основные этапы осуществления данного процесса: оценивание, анализ и управление. Определены сущность, содержание, преимущества и недостатки методов оценивания угроз финансовой безопасности в системе финансового менеджмента предприятия. Ключевые слова: предприятие, финансовая безопасность, угрозы, оценивание, анализ, управление.

Enterprise financial security threats management main terms essence and contents were defined on the basis of financial and economic literature analysis and generalization: enterprise financial security threats management is a multistage process, which includes evaluation, management and analysis of enterprise financial security threats management; evaluation of enterprise financial security threats is a process of identification of threats influence on enterprise financial security; analysis of enterprise financial security threats is a process of threats identification, which influence on enterprise financial security. It is established that the majority of modern domestic and foreign scientists consider two groups of enterprise financial security threats estimation: qualitative or subjective (expert, probabilistic (concerning loss, favorable possibilities), consequences analysis) and quantitative or objective (statistical, analytical, rating, expense expediency, analogues, decision tree, normative). Comparative analysis of qualitative and quantitative enterprise financial security threats estimation enables to detect that use either of them has its own advantages and disadvantages. Some methods require using the considerable mass data and at the same time leave out of the account the time factor; others are insufficiently developed for using in the domestic economic conditions. Therefore the choice of the method is made only owing to the purpose of the enterprise financial security threats estimation. It is proved that the methods of the enterprise financial security threats management could be divided into three groups: reduction, maintenance and transmission. Reduction of enterprise financial security threats level provides preventive management and logistical measures implementation as to unfavorable events in financial and economic activities prevention or negative consequences liquidation. As measures, implemented for enterprise financial security threats level maintaining, could be referred the following: getting loans on compensation for losses, which enterprise got as a result of unforeseen, unfavorable events in its financial and economic activities, resumption of output production (goods, works, services) with the help of finance and credit establishments activities, government grants etc. Keywords: enterprise, financial security, threats, evaluation, analysis, management.