USE OF THEORY OF FUZZY SETS OF THE FINANCIAL SECURITY OF THE ENTERPRISE

The article systematizes the foundations of the theory of fuzzy sets and the algorithm for selecting indicators of financial security, which are included in the calculation of the complex aggregate indicator. Among the important problems of modern development of enterprises is the problem of improving the efficiency of management, which requires the development and improvement of its accounting and analytical support system. Reducing the predictability of results, increasing the weight of the economic consequences caused by managerial mistakes — all these are problems of a low level of ensuring the financial security of an enterprise. The essence of the financial security of an enterprise lies in the ability of an enterprise to independently develop and conduct a financial strategy, in accordance with the objectives of the enterprise in the face of uncertainty and a tough competitive environment. Accordingly, the responsibility for assessing and maintaining the necessary level of financial security lies with the chief financial officer. Quite often, the assessment of financial security is replaced by an assessment of financial sustainability, which in principle is incorrect, since these concepts, in our opinion, are not identical. Existing generally accepted approaches to assessing the level of financial security of an enterprise may not always be effective, since a large number of indicators create certain difficulties in formulating conclusions about the level of financial security. The qualitative alternative can be the methods of the theory of fuzzy sets and cognitive modeling. These methods make it possible to predict the level of financial security when introducing forecast values of individual financial indicators, predict the level of financial security with a selected vector of management decisions, determine the range of measures to achieve changes in the financial security of an enterprise, ensure adaptability to various possible market situations, and accelerate the implementation of measures to ensure financial enterprise security and the like.