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.
Small businesses in any country remain an essential link in maintaining the level of competition. Thus, it remains relevant to consider the possibilities of small business development in the economy of any state. This work focuses on the financial and managerial components of such enterprises in Ukraine. The purpose of the study is to assess the methods of financial control and management of small business enterprises in Ukraine, as well as to consider the features of small business development in Ukraine and the Kharkiv region in particular. The primary method for writing the paper was the method of analysis, given a large number of different types of data processed by the authors. During the writing of the work, it was concluded that in Ukraine, financial control in small enterprises plays a unique role in the possibility of further functioning of the enterprise. This is due to a significant number of problems in the country's economy, as well as difficulties that exist in doing business. In work, two models were built that characterize the methods of conducting financial control in the management of the enterprise: column-shaped and spiral-shaped. In addition, the work analyzes the international experience of studying financial control systems in small business companies, which once again confirms the role of financial control in improving their financial results.
Purpose. The main purpose of the research is to substantiate a new approach to assessing the risk of production and sales of certain types of the agricultural products. Methodology / approach. The abstract-and-logical method (systematization of publications on risk assessment of the risk level); the economic and statistical one (determination of root-mean-square deviation (δ), the coefficient of variation (v), and the coefficient of residual variation); the marginal analysis (determination of the break-even level of production of certain types of the products) have been used. Results. The methodological approach that allows determining the risk level of certain types of the products has been developed and it has been proposed to determine not only with the help of the break-even point, but also to supplement the following indicators – determining the reserve of safety and the reserve of financial strength. It is proved that similar obtained assessments of the certain product type production risk level using the analysis of variation indices can be reached by examining the break-even point indices, financial safety margin and the margin of safety. Research results show that unlike variation indices, the break-even point index, the financial safety margin index and the margin of safety index show the maximum amount of possible net income reduction. Originality / scientific novelty. The methodical approach to the assessment of the risk level of agricultural production at the given level of profitability, which is based on the comparison of the levels of production intensity of certain types of the products, that ensures their break-even point, has been substantiated. Practical value. The application of the proposed methodological approach allows the managers to determine how much to reduce the amount of the net income or the level of production intensity, but not to fall into the zone of loss.
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