The efficiency of the use of methods of operational cost management at the enterprise depends on the consistency of functional methods. As a matter of actual practice, cost management at Ukrainian enterprises lacks such consistency causing managerial collision due to inconsistency of planning and actual data on the enterprise costs. The objective of the article is to resolve the mentioned managerial collision. There has been presented a criterion of consistency of functional cost management methods (identity of data about planning and actual costs of the enterprise according to the format, structure of the resulting data and period of their receipt). The consistency of functional methods – making it possible to deal with the issue of information communications in the enterprise management – is provided by reducing the methods of cost management at the enterprise, in the form of operationalization of concepts of methods of operational cost management in functional methods. With the objective of ensuring the consistency of functional methods of cost management, the article determines changes in the cost accounting, making it possible to provide the consistency of planning and actual data on the enterprise costs and to analyze them.
At the national level of economic security studies, a special place has alway s b e lon ged t o t he estimating side of the issue. Estimations of state economic security serve as input data for the determinat ion of directions and ways of further security provision. At the same time, such estimations should be considered not only as a result of a certain methodology application in a certain co un try b ut a lso i n t h e c o nte xt o f comparing the economic security estimations across a set of countries. The aim of the article is to determin e the level of ensuring economic security in post-Soviet countries and recognize patterns, ri sk s, a n d t h rea ts that affect the future development of state economic security. For comparative analysis of economic security, Ukraine, Azerbaijan, Kazakhstan, Moldova, Georgia, and period 2016-2020 have been selected. The methodological basis of the study included the followingmethods: comparative economic studies, methods of summation, arithmetic mean, weighted arithmetic, geometric mean, rating; international index systems we re used as a basis for comparative analysis. Using the suggested methodology of estimation allowed obta ini ng results that characterize level real economic security, is lower than average. None of the analyzed countri es has managed to maintain an acceptable level of economic security. The determined levels allow u s t o st a te that the economic systems of the analyzed post-Soviet countries demonstrat e h i gh p erc ep ti ve ne ss t o t h e actualization of various threats. And this perceptiveness, in its turn, leads to various negative changes in t h e economic systems of these countries. The high perceptiveness of the economic systems in the analyze d p o st-Soviet countries to the actualization of various threats can be explained by the c h an gin g q u ali ty o f t he ir economic potential, low levels of their innovativeness, and also the lack of proper condi ti ons t o a p ply t h e innovations
The existence of different approaches for the understanding of the concept of economic security, taking into account its nominal nature as an economic and general scientific denotation, is actually, from the epistemological point of view, the basis for the application of conventionalism for explanation of the nature of the enterprise economic security, harmonization of such approaches and the links between them. It is shown, that nowadays the concept of economic security has a significant number of approaches for its interpretation. The purpose of the article is to study theoretical approaches to understanding the economic security of the enterprise and the formation of a certain unified theoretical and methodological basis for understanding the economic security of the enterprise. The methodological basis of the study, the results of which are presented in the article, is a set of methods of scientific research, general methods, techniques and principles, including comparison, monographic analysis, historical analysis, analysis and synthesis, abstract-logical analysis, classification, and systematization have been used. It is shown, that nowadays the concept of economic security has a significant number of approaches for its interpretation. The correlation between such approaches can be considered either based on the shift of scientific paradigm (scientific revolution) by T. Kuhn [1] from the imperative to the synthetic approach, or based on the approach of the competition of scientific research programs by I. Lakatos [2] “security-development” and “security-safety”. Each approach creates the preconditions for the formation of the understanding of economic security, which in the future serves as the basis for the development of the tools for its evaluation, provision and enhancement.
The purpose of the paper is operationalization of development processes’ concepts in terms of threats to a government’s socio-economic system on an example of a specific threat that is currently actively materializing itself – COVID -19. The research aims at structuring the process of threat’s development to a government’s socio-economic system. It shows negative changes in Ukraine’s socio-economic system, their indicators and consequences inherent to the last stage of the threat’s development process – the materialization stage. At all stages of any threat’s development process, close attention has to be paid to catalysts and inhibitors – factors whose influence accelerates or inhibits the development of the threat. Regarding the COVID-19 pandemic threat’s materialization, inhibitors can only be the decisions and actions of Ukraine’s government and institutions combined with the dual-use economic model (improving the pandemic situation, mitigating its consequences, on the one hand, preventing the deepening of the economic crisis and bankruptcy of domestic business, on the other). The results of studying the process of a threat’s development lay the methodological principles for development of the Strategy Ensuring Ukraine’s Economic Security. The development of a threat to a government’s socio-economic system from perspective of the process approach has not been systemically explored. The scientific researches of the article’s authors lay the fundamental ground in this direction of economic securitology.
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