ACUTE ISSUES OF THE ANALYSIS OF THE COMPANIES’ ECONOMIC SECURITY

2019

Учёт. Анализ. Аудит, Vol 0, Iss 2, Pp 16-23 (2019)

Questions about economic security of the enterprise are becoming particularly relevant nowadays, due to the deterioration of external and international situation and as the result of the crisis in the economy. The general understanding of economic security is understood as the protection against external and internal threats. However, the economic analysis of the “threat” as a concept is not used yet, which does not allow us to give an objective assessment of the origin and manifestation of the threat. This article proposes an approach which allows us to identify the threat as a stage of risk development. The most important characteristic feature ofeconomic security is expressed in the indicators of the materiality threshold values of the economic activity. The comparison between the achieved development indicators and the threshold values will first of all allow to assess the activities of the enterprise, and secondly, to determine the safety limits within which the company should operate. The article stipulates the methods of determining indicators of the threshold values as well as the area of their application. Finally, an obligatory condition for the economic security analysis is considered to be the standardization of the rules of analysis, which will allow us to use the most effective techniques in the practice of enterprises.

article

Russian

Government of Russian Federation, Financial University, 2019.

хозяйственная деятельность, безопасность, угрозы, анализ, показатели, пороговые значения, стандартизация, economic activity, security, threat analysis, metrics and indicators, threshold values, standardization, Accounting. Bookkeeping, HF5601-5689