JEL Classification: G30; М21.
Smirnaia Svitlana, Candidate of Economics, Associate Professor of the Department of Financial and Economic Security, Accounting and Auditing, O. M. Beketov National University of Urban Economy in Kharkiv, Ukraine
FORMATION OF THE FINANCIAL AND ECONOMIC SECURITY STRATEGY OF THE ENTERPRISE
Introduction. The issue of business security in the conditions of the unstable existence of enterprises is becoming increasingly relevant in the period of economic reform, since a significant number of risks may cause certain threats to domestic enterprises both at the current stage of reform and affect the level of potential of their development in the future. Therefore, it is important to formulate a strategy of financial and economic security of the enterprise (FESЕ), which can promote the effective adaptation of the enterprise to changing environmental conditions, minimize the economic danger, as well as support financial stability in the current and in the long run.
Purpose. The purpose of this work is to develop methodological recommendations for the formation of the FESЕ strategy with a stepwise detailing of the security strategy.
Results. The author of the article emphasized that the majority of researchers in the security field have a single point of view regarding the security imperative for the further sustainable development of domestic enterprises under market conditions of economic activity. It is proved that in order to achieve this goal, it is necessary to introduce effective economic instruments of strategic management in the field of security, first of all, an effective strategy of the FESЕ, the development of which is proposed, based on the theory of management. The stages of formation of the FESЕ strategy are defined, which envisage the formulation of target strategic guidelines, strategic goals and tasks; definition of the strategic planning horizon for the application of security measures. It is proposed as a key stage in the development of the strategy of the FESЕ to make its concretization both as a priority financial interests of the enterprise, and for the periods of its realization. The criterias for assessing the effectiveness of the security strategy at the final stage of development are determined, which allows us to identify its consistency and balance, financial resources and the ability to adapt the enterprise to changing market conditions in the implementation of the developed strategy.
Conclusions. The universality of the proposed approach to the formation of the strategy of the FESЕ with its phased detailed elucidation and the appropriateness of the typology of the security strategy and the determination of the tactical means of its realization, which is planned to be considered in further research, has been identified.
Keywords: strategy, financial and economic security, financial interests of the enterprise, security imperative, sustainable development.
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