Sidorov Konstantin

Konstantine A. Sidorov

The Faculty of Economics and Management

Department of Finance and Economic Security

Management of financial and economic security

Improving the methods for assessing the financial and economic security of the enterprise

Supervisor: Ph.D., Associate Professor Gennady Nikolaevich Manerov

Improving the methods for assessing the financial and economic security of the enterprise

CONTENT

INTRODUCTION

Modern economic literature offers a variety of methods for studying the economic condition of the company. Almost all the proposed methods are focused on the tasks that are in the area of the information needs of internal users and managers of the enterprise. Assessment of the economic condition is made on set of indicators that reflect the financial position of the company, efficiency of economic activities, the development of resistance. Recommended for diagnostic purposes allowable values and ranges of specific indicators are the result of taking into account the global economic experience and synthesis approaches proposed in modern literature.

SUMMARY OF ECONOMIC DIAGNOSTICS COMPANIES

Used in modern conditions the traditional model of the complex analysis and diagnostic analysis of the business needs to be reconstructed in accordance with its new functional role. This is not about reducing the role of functional diagnostics and economic analysis as an independent control functions, but only to change the orientation of the target in the framework of an optimal organizational strategic management model that requires the study of foreign and domestic experience in this field. First, the term diagnosis is used only as a medical term, at the beginning of the XX century. there is the concept of technical diagnostics and only at the end of XX century. The term economic diagnostics is applicable in the field of economic studies [1, 2, 3]. Applications in medical terms the economy is quite natural, as if to identify the condition of the person and of the enterprise, it becomes possible to consider the company as a complex organism which lives, sick, recovering just like any other body, so ... some regularities inherent in biological systems, and extend the economic[4]. Despite the current shortcomings in the definition of the content of the concept of diagnosis, we believe that: diagnostics - is the process of investigating the state of the object, the establishment of deviations from the normal flow of processes by means of the existing methodological tools in order to identify problems, bottlenecks as now existing, and such that will arise in the future, as well as their elimination and to identify ways of overcoming the means to take effective management decisions in the future.

METHODS OF DIAGNOSIS OF ECONOMIC SECURITY COMPANIES

There are several economic safety assessment methods. For example, in the economic literature attempts to quantify the economic security of the enterprise.

The most common are:

Indicative method using as a measure of economic security indicators. In this method, the indicators are understood as indicators of threshold values, which characterize the activity of the company in various fields. The very same assessment is made by comparing the actual performance of the company with their thresholds. Under this valuation method, the indicators must reflect the specifics and conditions of the company. These include industrial, financial and social indicators. [7]

Resource-functional method, which is based on the fact that the prevention of adverse effects on the economic security of the enterprise achieved the most efficient use of corporate resources. The use of resource-functional method is considered to be productive in the case of the key achievements of the objectives of economic security.

INFORMATION SUPPORT ECONOMIC DIAGNOSI

The preparation of input data for the analysis should be approached purposefully and sensibly, it is necessary to check the accuracy and completeness of the information being analyzed.

The initial data for the analysis of industrial and economic activities of the industrial enterprises are reporting materials on the volume of production for the analyzed period (year, quarter, month, day), on the amount of work and the use of technology, the composition and number of personnel, productivity, and performance of the subsidiary shops, condition and use of fixed assets, the cost parameters for the types of work: wages, consumption of materials and their cost, power consumption, compressed air, the calculation of depreciation. Used design performance and regulatory data, production records of meetings, etc.

The information system includes a plurality of input data, intermediate results of processing the output data and the final results reported from the control system. Rationally organized and properly regulated flow of information provides a solid basis for constructing models (modeling) in accordance with the objectives of economic analysis [8].

Structure, content and quality of information that is involved in the analysis is not limited to economic data, and makes extensive use of technical, technological and other information. All data sources for the analysis are divided into planning, accounting and vneuchetnye. By the planned sources include all types of plans, which are developed at the enterprise (prospective, current, operational, self-supporting jobs, routings), and regulatory materials, estimates, price tags, design a building, and others.

Information sources accounting nature - it is all the data that contain documents of accounting, statistical and operational accounting, as well as all kinds of statements, the primary registration documentation.

CONCLUSIONS

Based on the foregoing, we can say with full confidence that the study and the development of methods of economic analysis of the enterprise, in order to determine the state of its security will always be relevant. The ever-changing conditions in markets and the economy of the state forces to continuously improve the methods of analysis, in order to increase the accuracy of their readings, by increasing the number of factors taken into account, or at the expense of their changes depending on the situation.

It is also worth noting that despite the large number of works in this direction is also small and the problems that are worth exploring. It is extremely important to provide all the information methods of diagnosis, here too there are problems. After all, without the proper information support is impossible to get a reliable result.

LIST OF REFERENCES

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