Improvement of analytical support of economic security management of the agricultural enterprises
Purpose. Under the conditions of strengthening of the destructive effects of the global economic crisis and the growing number of risks of agribusiness, there is a problem in finding the ways to improve accounting and analytical support as the only reliable source of the relevant and accurate information needed for economic security management. The purpose of the article is to substantiate the directions to improve the analytical basis as a component of accounting and analytical support of economic security management of the agricultural enterprises.
Methodology / approach. The methodological basis of the research is a dialectical method of cognition of the complex economic phenomena. Consideration of the analytical support of complex management processes took place using a systematic approach, analysis and synthesis. Using an integral approach, a methodology for assessing and analyzing economic security of the agricultural enterprises is developed. This methodology approach includes the parameters of financial, social, resource and environmental security.
Results. The analysis of the theoretical and methodological foundations of accounting and analytical support of economic security management showed a variety of the approaches to the choice of the indicators that describe the level of economic security. The situation is complicated by the need to analyze the information that may be relevant for management decisions in conditions of uncertainty. Under these conditions, it is proposed to implement a model of analytical support for economic security management under conditions of uncertainty and growing risks and threats to the business environment of the agricultural enterprises, which should be based on the use of general economic, statistical, integral and econometric approaches. It is determined that in the process of counteracting the risks and threats of the external and internal environment of the agrarian business the use of the integral methods of assessing economic security of the agricultural enterprises becomes crucial. It is substantiated that the most expedient in terms of achieving strategic goals of the enterprise, maintaining its competitive advantages and ensuring sustainable development is the use of integral assessment of economic security, which should be based on a synergistic approach to analysis of 25 indicators of financial, social, resource and environmental components. The approach was tested on the example of 24 agricultural enterprises of Kharkiv region (Ukraine) of crop specialization (2019). The model is also used to analyze the dynamics of the level of economic security under conditions of individual agricultural enterprises of different organizational and legal forms of management (2014–2019).
Originality / scientific novelty. According to the results of the research, a methodological approach to determination of the integral level of economic security of the agricultural enterprises has been improved, based on the impact of the indicators of its individual components, which, at the same time, improves the analytical support of economic security management and strengthens verification, forecasting, preventive, planning and control functions of accounting and analytical support of management mechanisms.
Practical value / implications. The practical significance of the proposed approaches consists of the possibility of positioning the enterprises in terms of optimal, satisfactory, shaky and crisis economic security zones, as well as analyzing the dynamics of the integral level of economic security, which takes into consideration the causal relations of the key areas of the agrarian business under conditions of uncertainty.
2. Andriichuk, V. H. (2013), Ekonomika pidpryiemstv ahropromyslovoho kompleksu [Economy of enterprises of agro-industrial complex], KNEU, Kyiv, Ukraine.
3. Avanesova, N. and Chuprin, Y. (2017), Enterprise economic security: essential characteristics of the concept. Innovative technologies and scientific solutions for industries, no. 1(1), pp. 98–102. https://doi.org/10.30837/2522-9818.2017.1.098.
4. Blank, I. A. (2004), Upravlinnia finansovoiu bezpekoiu pidpryiemstv [Enterprise financial security management], Elga, Nika-Center, Kyiv, Ukraine.
5. Bond, R., Curran, J., Kirpatrick, C. and Lee, N. (2001), Integrated impact ssessment for sustainable development: a case study approach. World Development, vol. 29, no. 6, pp. 1011–1024. https://doi.org/10.1016/S0305-750X(01)00023-7.
6. Costa Dutra, C. Cannarozzo, T., Auxiliadora, M. and Feroldi, M. (2016), Application of an integrated model for evaluation and optimization of business projects portfolios. Revista Ingeniería Industrial, vol. 15, no. 3, pp. 321–331.
7. Grinko, A. P., Akimova, N. S. and Kvasha, O. O. (2016), The modern concept of the organization of accounting in the information system of economic management of the enterprise. Accounting, analysis and audit activities of the enterprises: рroblems, тrends, рrospects. SAUL Publishing Ltd, Dublin, Ireland, pp. 39–57.
8. Harrington, E. C. (1965), The Desirability Function. Industrial Quality Control, vol. 21, no. 10, pp. 494–498.
9. Hudáková Stašová, L. (2020), Statistical analysis of suitability of the activity based costing method in agricultural enterprises. Agricultural and Resource Economics, vol. 6, no. 4, pp. 20–42. https://doi.org/10.51599/are.2020.06.04.02.
10. Ianioglo, A. (2015), Comprehensive system of ensuring the economic security of enterprise. Agricultural and Resource Economics, vol. 1, no. 1, pp. 69–79.
11. Iershova, N. Yu., Tkachenko, M. O., Garkusha, V. O., Miroshnyk, O. Yu. and Novak-Kalyayeva, L. M. (2019), Economic security of the enterprise: scientific and practical aspects of accounting and analytical support. Financial and credit activity: problems of theory and practice, vol. 2, no. 29, pp. 142–149. https://doi.org/10.18371/fcaptp.v2i29.172365.
12. Illjashenko, O. V. (2016), The use of the indicator “level of risk of danger” as a criterion in decision-making in the economic security of the enterprise. Technological audit and production reserves, vol. 2, no. 5(28), pp. 42–48. https://doi.org/10.15587/2312-8372.2016.66003.
13. Jarkyna, N. N. (2014), Theoretical aspects of evaluating the effectiveness of enterprise management. Problems of economy, no. 3, pp. 279–285.
14. Kamins’ka, T. G., Krajevs’kij, V. M. and Kostenko, O. M. (2016), Sectoral features of the formation of indicators of the accounting and information system of agricultural enterprise management. Business-Inform, no. 11, pp. 186–190.
15. Krasnorutskyi, O. and Rudenko, S. (2016), Methodological foundations of economic estimation of agricultural enterprises production capacity. Scientific Bulletin of Polissia, no. 2(6), pp. 140–145.
16. Krutova, A. S., Lachkova, L. I., Stavers’ka, T. O. et al. (2017), Upravlinnia finansovoiu bezpekoiu pidpryiemstv torhivli v umovakh nevyznachenosti [Management of financial security of trade enterprises in conditions of uncertainty], Publisher I. S. Ivanchenko, Kharkiv, Ukraine.
17. Kurek, S. and Płaczek, J. (2009), The outline of security economics methodology. Economics and Managements, no. 2, pp. 19–27.
18. Lemishko, O. (2020), Formation of analytical tools of capital reproduction in the agricultural sector of Ukraine. Agricultural and Resource Economics, vol. 6, no. 3, pp. 64–79. https://doi.org/10.51599/are.2020.06.03.04.
19. Pravdjuk, N. L., Mulyk, T. O. and Mulyk, Ja. I. (2019), Upravlinnia finansovoiu bezpekoiu pidpryiemstv: rehionalnyi ta analitychnyi aspekt [Management of financial security of enterprises: regional and analytical aspect], TsNL, Kyiv, Ukraine.
20. Samorodov, B. V., Sosnovska, O. O., Zhytar, M. O. and Ananieva, J. V. (2020), Methodical approach to the quantification of enterprise financial security level. Financial and credit activity: problems of theory and practice, vol. 1, no. 32, pp. 269–277. https://doi.org/10.18371/fcaptp.v1i32.200521.
21. Savitskaya, G. V. (2004), Ekonomichnyi analiz [Economic analysis], Novoe znanie, Moscow, Russia.
22. Shumilo, O. (2016), The concept of economic security of enterprises. Agricultural and Resource Economics, vol. 2, no. 4, pp. 174–186. https://doi.org/10.22004/ag.econ.256875.
23. Stankevičienė, J., Sviderskė, T. and Miečinskienė, A. (2013), Relationship between economic security and country risk indicators in EU Baltic Sea Region countries. Entrepreneurial Business and Economics Review, vol. 1, no. 3, pp. 21–33. https://doi.org/10.15678/EBER.2013.010303.
24. Tytenko, L. V. (2018), Expansion of functions of accounting and analytical provision in management of the enterprise’s strategic development. Coastal regions: рroblems and paradigms of social and economic development, ed. T.V. Derkach. International Humanitarian University, Riga, Latvia, pp. 488–509.
25. Ulianchenko, Ju. O., Vasylishyn, S. I., Jefanov, V. A. and Skolotij, I. V. (2018), Improving the policy of formation and effective use of current assets of agricultural enterprises. Financial and credit activity: problems of theory and practice, vol. 27, no. 4, pp. 259–267. https://doi.org/10.18371/fcaptp.v4i27.154204.
26. Živković, S. and Petrović, V. (2019), The key role of risk management in integrated management systems. Scientific Technical Review, vol. 69, pp. 23–31. https://doi.org/10.5937/str1901023Z.