Improvement of analytical support of economic security management of the agricultural enterprises

It is proved that economic security, as a complex phenomenon affected by various spheres of economic life, under conditions of uncertainty is most appropriate to analyze using the integral method. The approach developed by the authors involves the use of 25 basic indicators taking into account the weight share of financial (0.35), social (0.25), resource (0.25) and environmental (0.1) components of economic security of enterprises. The result of the integral approach is the proposed adapted scale, which provides for the analysis of economic security with its positioning in the optimal (I_ES > 0,8 ); satisfactory ( 0,37 < I_ES < 0,8); shaky ( 0,2 < I_ES < 0,37 ) and critical (I_ES < 0,2) security zones.

The practical application of the proposed integral assessment on the example of 24 agricultural enterprises of Kharkiv region with the plant growing specialization allowed the grouping them by the level of their economic security, and as a consequence - strengthening the accounting and analytical support of its level. At the same time, the use of the approach at the level of individual agricultural enterpri ses in the dynamics allowed the positioning of their security zones. In particular, for the Research Farm “Elitne” and Agroexpert LTD the levels of integral security in 2019 were 0.79 and 0.61 respectively, which allowed including them in the zone of satisfactory economic security and establishing reserves for its strengthening in certain areas production and economic activities.

The application of the proposed analytical approach to establishing an integral level of economic security, which should be based on reliable accounting information, will allow us to form the basis for making relevant effective managerial decisions to strengthen economic security in view of the economic impact of threats and risks from the business environment, most of which are systemic in nature.

We believe that these proposals, both at the level of regions and at the level of the specific agricultural enterprises, will help to strengthen their economic security, minimize costs, increase the investment attractiveness of the business entities, the level of their competitiveness and the formation of the bases for their sustainable development.

The main directions for our further research are the determination of the impact of certain factors on the level of economic security of the agricultural enterprises, forecasting its level using the methodology of econometric analysis.

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