The article shows that in Society 5. 0 intellectual capital is a key factor forming economic security of enterprises. The priority of structural components of intellectual capital as a factor of enterprise economic security formation is determined. Features of mining and beneficiation enterprises operation are considered while structuring intellectual capital. The resulting criteria for assessing efficiency of the intellectual capital use during economic security formation are established. Three key groups of competences of personnel necessary for economic security formation are identified. It is substantiated that organic connection of intellectual capital structural elements will enable forming economic security of the enterprise during the current period and providing economic security parameters in the long term. Based on the data obtained from mining and beneficiation enterprises, it is demonstrated that this will be possible due to growth of an innovative level of technological processes which will contribute to product quality enhancement that, in turn, will expand the client base.
The article demonstrates the impact of digitalization security on implementation of modernengineering technologies, substantiates their connections with provision of the strategic economic security of anenterprise, presents enhanced methods of assessing the current economic-information security of an enterprise’sinterests. The developed methods of digitalization security assessment have been tested at machine buildingenterprises of Ukraine. The security level has proved to be medium or low at most enterprises under study. Thework substantiates that absence of the systematic personnel policy aimed at personnel’s acquiring competences4.0, deficit of financing technologies 4.0 implementation, a low level of IT capital make it impossible to ensurea high level of strategic economic security at Ukraine’s machine building enterprises.
Міщук Є. В. Удосконалення методології оцінювання рівня безпеки фінансово-економічних інтересів підприємства Метою статті є вдосконалення методології оцінювання рівня безпеки фінансово-економічних інтересів підприємства. Обґрунтовано, що для досягнення поставленої мети необхідно розрахувати суму прибутку до оподаткування, якої не вистачає для констатації факту задоволення інтересів фінансової спроможності та достатності прибутку. Диференційовано відповідні складники цієї безпеки. Визначена класифікація дозволяє більш об'єктивно обирати індикатори безпеки і на цій підставі якісно інтегрувати їх у загальну систему оцінювання безпеки фінансовоекономічних інтересів підприємства. Індикаторами обрано модель прогнозування імовірності банкрутства-для оцінки рівня безпеки фінансової спроможності, а також абсолютну величину прибутку-для оцінки рівня безпеки достатності прибутку. Здійснено апробацію викладених пропозицій. З цією метою використано фактичні дані ПРАТ «Запорізький залізорудний комбінат» за 2003-2018 рр. Виявлено, що за аналізований період на комбінаті не було досягнуто дуже високого та високого рівня безпеки фінансово-економічних інтересів. Найчастіше рівень цього виду безпеки на комбінаті був низьким і мінімальним. Викладена методологія має практичне значення, оскільки дозволяє експрес-методом, за наявності інформації в публічному доступі, оцінити рівень безпеки та на цій підставі прийняти відповідні управлінські рішення. Запропоновані підходи можуть бути використані як усередині підприємства-для оцінки власної безпеки, так і для визначення її рівня відносно різних груп контрагентів. Перспективами подальших досліджень у даному напрямі є виявлення взаємозв'язків між рівнем безпеки фінансово-економічних інтересів підприємства та іншими чинниками його внутрішнього та зовнішнього середовища, а також розробка відповідних управлінських заходів.
The article is aimed at the enhancement of the stereometric approach to analysing economic categories and processes and investigating directions of its application in the science of security and taxation. Methodology. The methodological basis of the study consists of general scientific methods of analysis and synthesis, a comparative study of existing models of economic categories, which are based on the stereometric approach. The empirical method is used to describe the problem of using a stereometric approach to determining the economic security of an enterprise. The results of the study. The article demonstrates that modern realities increasingly require spatial thinking from economists, thus conditioning the appearance of 3D models of some economic categories in economic research papers. A number of stereometric elements have been applied by both foreign and Ukrainian scholars in the economic sphere for several decades. The article points out that no current model could claim the complete realization of the stereometric approach as an independent unidirectional array of the content of principles and methods of analysing economic categories and processes. There are also determined regularities not considered by other scientists, as well as current problems and omissions. Practical implications. There are substantiated differences between the stereometric and graphical methods of economic analysis. The stereometric approach is suggested to be meant as one of the economic analysis approaches based on visualization of economic categories and processes on the basis of geometric solids allowing qualitative and quantitative assessment of the level and dynamics of the selected array of indicators put into a single graphical model. There is revealed essence and principles of the stereometric approach use in the economy and in the science of security in particular. Economic security is treated as one of the ternary nature being resources, processes and a condition simultaneously. The article suggests a pyramid to determine economic security and proves that changes of quality, speed, and quantity of business processes expressed by changes of corresponding angles of the pyramid impact both the condition and the general level of economic security. Relevance/originality. The presented proposals on enhancing the stereometric approach create a theoretical foundation for applied research in various industries. The enhanced stereometric approach enables building a general-theoretical concept of economic security considering its connections with such notions as competitiveness and development.
The purpose of the research. The purpose of the article is to elaborate scientific and methodological approaches to providing economic security of an enterprise as a key component of its management. Methodology. The study applies general scientific theoretical methods – generalization, explanation, grouping – to analyzing economists’ and practitioners’ ideas about the object of the research and formulating conclusions of content analysis of primary sources, analysis and synthesis – to substantiating a new scientific approach to ensuring economic security of an enterprise. Results. Specific features of economic security of an enterprise as an object of management are taken into account as those revealing themselves in nonlinearity of links between its current level and the implemented set of managerial actions. To assess the results of ensuring economic security, its dynamic parameters have been substantiated including those of operational excellence as an internal prerequisite of its provision and market sustainability as an external form of manifesting internal systemic characteristics of a business. A methodological approach to assessing results of ensuring economic security of an enterprise is suggested on the basis on assessing the degree of correspondence of the above parameters (provision planes) to enterprises’ internal standards, industry averages and the best current business practices. Implementation of the suggested methodological approach to assessing the results of ensuring economic security in retrospective enables empirical confirmation of the fact that internal operating prerequisites and market positions of mining and metallurgical enterprises are determined by used/unused opportunities of the business environment for a certain period of time. Styles of ensuring the economic security of the enterprises under study are identified. It is revealed that the regressive style, which manifests itself in overestimation of internal standards with a dangerous degree of compliance with the best business practices is prevailing. It has been substantiated that its use puts the economic security level in a critically dangerous dependency on the market situation and, taking into account current trends in the economic and political environment, makes it possible to predict a decline in the economic security level of the enterprises under study in the near future: the global economic decline, increased protectionism on the markets, increased tax burden, increased environmental tax rates, etc. Practical importance. A scientific approach to ensuring economic security of an enterprise has been substantiated which integrates the strategic and operational levels of management and ensures minimization of the degree of inconsistency of the internal system characteristics of the business with stakeholders’ e requirements and trends in the external environment based on the use of opportunities for increasing value added streams in the context of permanent dynamic changes in the functioning of the enterprise. Further research is devoted to development of methodological approaches to taking into account the third plane of ensuring economic security – “stakeholder satisfaction”.
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