Ensuring the financial security of an economic entity

Автор: Markova A.A., Kataykina N.N., Abelova

Журнал: Вестник Алтайской академии экономики и права @vestnik-aael

Рубрика: Экономические науки

Статья в выпуске: 3-1, 2021 года.

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One of the most important conditions for successful enterprise management is to ensure the financial component of economic security, since the sustainability of financial development depends on the availability and effective use of financial resources. In this regard, ensuring the financial security of the enterprise is an important element of the activity of any enterprise, especially in the unstable economic situation of the region, when this process becomes the most difficult and priority task facing the management staff of any enterprise, regardless of the scope and scope of its activities. This article deals with the issue of comprehensive assessment and ensuring the financial component of the economic security of an economic entity. The method of calculating the main financial coefficients that characterize the state of the financial component of the economic security of the enterprise is presented. In the course of the conducted research, the authors evaluated the indicators of liquidity, financial stability, business activity, efficiency and capabilities of an economic entity to ensure financial security for 2016-2018, made the necessary conclusions and suggestions. The authors reviewed the comprehensive methods of analysis of performance indicators and the level of financial component of economic security of an economic entity, which includes: analysis of payment capabilities and the security of the enterprise of liquid assets, the availability and efficient use of funding sources; assess the influence of major factors on the change in the effective use of assets. When conducting a comprehensive assessment, the methods of horizontal, vertical (structural), and factor analysis are used, based on the data of financial statements in the form of financial coefficients. Based on the results of the study, conclusions were drawn that allow identifying the main types of threats to the financial component of economic security, on the basis of which proposals were developed to ensure the financial security of an economic entity.

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Financial security, financial resources, liquidity, financial stability, business activity, profitability, coefficients, financial analysis, efficiency

Короткий адрес: https://sciup.org/142227789

IDR: 142227789   |   DOI: 10.17513/vaael.1614

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