Academic Scientific JournalsEconomic Security of the Organisation: Financial Component Management
DOI:
https://doi.org/10.4467/22996834FLR.20.008.12430Keywords:
economic security, financial security, inventory, reporting, financial security indicatorsAbstract
This contribution deals with the financial component that is a key structural element in the system of economic security. The aim of this article is to identify the counterparties of the external environment and certain elements of the internal environment as the main directions in ensuring the financial security of an enterprise. The extraction of the external partners is aimed at identifying potential threats in the financial sphere from the unfair actions of contractors, customers, resource suppliers, buyers of finished products. The work on financial security within the enterprise itself is aimed at determining and systematically monitoring of the level of financial stability, financial independence and solvency of the enterprise itself. Both areas of this work should be carried out in an integrated and systematic manner. In the process of achieving the aim several popular and formal scientific methods were used, such as a dialectical method of knowledge, as well as the logical, systemic, historical and formally legal method. Accordingly, there are also the main stages of financial security work: the document phase; the property management phase; the reporting phase; the phase of monitoring of indicators. The essence and content of each of these phases are described in the article.
Downloads
References
Karanina E.V.: Finansovaja bezopasnost' [Financial security. Monograph], Kirov: Vjatskij Gosudarstvennyj Universitet, 2016.
Smelik R.G.: Buhgalterskij uchjot i audit: Universitet Gil'el'mo Markoni, Italija, Rim [Accounting and auditing: Rome, Italy, Guilelmo Marconi University], Omsk: Izdatel'stvo OmGU [Publishing house of OmSU], 2016.
Smelik R.G.: Buhgalterskij uchet [Accounting: textbook], Publishing house of OmSU, 2015.
Goncharenko, L.P.: Jekonomicheskaja bezopasnost' [Economic security], Moscow: Izdatel'stvo Jurajt [Jurajt Publishing House], 2018.
Blazhevich, O.G.: Finansovaja bezopasnost' predprijatij: opredelenie minimal'no neobhodimogo urovnja [Financial security of enterprises: definition of minimum required level], Nauchnyj vestnik: finansy, banki, investicii [Scientific bulletin: finance, banks, investments], No. 3 [8], 2010.
Kazakova N.A.,: Jeffektivnost' biznesa. Finansovaja bezopasnost' kompanii: analiticheskij aspekt [Efficiency of business. Financial security of the company: analytical aspect], Available at: file:///C:/Users/Admin/Downloads/finansovaya-bezopasnost-kompanii-analiticheskiy-aspekt%20[1].pdf, accessed: 29.04.2020.
Kozlova A., Jekonomicheskaja bezopasnost' kak javlenie i ponjatie [Economic security as a phenomenon and concept], Vlast' [Power], No. 1, 2015.
Shvaiba, D., Structural Stability and Socio-Economic Security of the Hierarchical System [June 18, 2018]. Available at SSRN: https://ssrn.com/abstract=3197995 or http://dx.doi.org/10.2139/ssrn.3197995, accessed 5th May 2020.
Endovickaja A.V., Volkova T.A., Baliashvili D.U.: Teoretiko-metodologicheskie podhody k opredeleniju sushhnosti jekonomicheskoj bezopasnosti predprijatija i ee ocenke [Theoretical and methodological approaches to the determining of the essence of economic security of an enterprise and its assessment], Sovremennaja jekonomika: problemy i reshenija [Modern economics: problems and solutions], No. 10, 2014.
Reddy, B., Evans, D.: Government P for Promoting Open-Source Software: A Solution in Search of a Problem [May 21, 2002]. Available at SSRN: https://ssrn.com/abstract=313202 or http://dx.doi.org/10.2139/ssrn.313202, accessed: 29th April 2020.
Cetindamar D., Kilitcioglu H.: Measuring the Competitiveness of a Firm for an Award System. Competitiveness Review: An International Business Journal, vol. 23, 2013.
Zaporozhceva, L. A., Rjabyh M. A.: Razrabotka strategii obespechenija finansovoj bezopasnosti predprijatija [Development of a financial security strategy for the enterprise], Fundamental'nye issledovanija [Basic research], No. 11 [8], Penza, 2013.
Kolesnikova E. N.: Jekonomicheskaja bezopasnost': jekonomika i bezopasnost'? [Economic Security: Economics and Security?] , Juridicheskaja nauka i praktika, Vestnik Nizhegorodskoj akademii MVD Rossii [Legal Science and Practice. – Journal of the Nizhny Novgorod Academy of the Ministry of Internal Affairs of Russia], No. 21, 2016.
Internet Resources:
Uproshhjonka: Pravitel'stvo opublikovalo antikrizisnye mery dlja biznesa [Uproshhjonka: The government has published anti-crisis measures for business], Available at: https://www.26-2.ru/news/356188-pravitelstvo-opublikovalo-antikrizisnye-mery-dlya-biznesa, accessed: 20th March 2020.
Legal Acts:
Act of 6 December, 2011, No. 402 FL “On Accounting” (as amended in 2018).
Downloads
Published
How to Cite
Issue
Section
License
Financial Law Review is an open access journal which means that all the articles published are freely available without charge to the reader or his/her institution.
The articles published in Financial Law Review are available under a licence Attribution-NonCommercial-NoDerivs 3.0 Unported (CC BY-NC-ND 3.0)
The Author furnishes a non-exclusive and free-of-charge license to use the his Work without territorial limitations and for an unlimited period.
Archiving policy
All texts from the journal Financial Law Review are published in electronic version. We strive to archive texts in various databases. Archival issues are also available on the platform of the Academic Scientific Journals: https://czasopisma.bg.ug.edu.pl/index.php/flr/index
Moreover articles published in the journal are archived at the Repository of the University of Gdansk.
