COMPLEX ASSESSMENT OF THE LEVEL OF FINANCIAL AND ECONOMIC SECURITY OF THE ENTERPRISE

Анотація

The essence of the category «financial and economic security of the enterprise» as a universal and comprehensive definition, based on the system of identification, assessment, minimization of potential and real risks, threats and dangers, maximizes performance, business value, protects the interests of all participants in the production and economic process . The level of financial and economic security of the enterprise is assessed in quantitative and qualitative terms in a dynamic dimension. The author's approach to the method of assessing the level of financial and economic security of the enterprise based on the indicator approach, which allows to differentiate the following levels of security: high, satisfactory, unsatisfactory, critical. The algorithm of indicator assessment of financial and economic security determines the weights for the main subgroups, taking into account their importance and the level of impact (positive, negative) on financial and economic security. The high level of financial and economic security of the enterprise provides resistance to threats and dangers, the ability to selffinance, implement current and strategic plans. A satisfactory level of financial and economic security of the enterprise indicates that the problems are potential, real risks and threats do not affect the ability of the enterprise to pay its obligations. Unsatisfactory level of financial and economic security of the enterprise shows the existing real crisis phenomena and threats, the level of solvency of the enterprise is low, requires reactive management to overcome threats and dangers. The critical level of financial and economic security of the enterprise confirms the signs of insolvency, inability to repay obligations, threats and dangers are real, can lead to bankruptcy or reorganization. As partial components, security indicators are proposed: property status, liquidity, financial stability, business activity, profitability. The practical implementation of this technique was carried out using the actual data of PJSC «Carlsberg Ukraine» for 2016–2020. and identified a high level of financial and economic security of the entity. It is noted that the company has reserves for economic growth, increase of own capital and potential, its activity is balanced, financial stability is high.

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