ACCOUNTING AND ANALYTICAL SYSTEM OF ECONOMIC SECURITY OF THE ENTERPRISE

The role of accounting and analytical information in ensuring the economic security of the enterprise is considered in the paper. The central element that ensures the economic security of the enterprise is accounting, which most fully reflects the economic activity of the enterprise, directly affecting the work of the economic entity and its efficiency. Accounting, being an element of the economic security system, is the main process in the analysis, processing and systematization of elements of the economic life of the enterprise. The role of accounting and information management system that provides the process of managerial decision making for the economic security of the enterprise is revealed. It is not possible to build an economic security of an enterprise without an internal control system that determines the legality and effectiveness of the facts of its financial and economic activity. An internal control system should help reduce the risk of inefficient and illegal use of production resources. It has been found out that accounting and analytical system of economic security is a set of interconnected elements of accounting, analytical, control and auditing information necessary for making management decisions on prevention of risks and threats in order to achieve planned (threshold) values of the enterprise development indicators in the current and prospective period. Adaptive system of accounting and analytical support of economic security of the enterprise is established. The main tasks of a complex accounting and analytical system aimed at ensuring the economic security of the enterprise are identified. The research emphasizes that the economic security of the enterprise, its independence and prevention of transition to the zone of critical risk can be ensured if the most important strategic directions of business security are identified, a clear logical scheme of timely identification and elimination of possible dangers and threats, reduction in the future economic risk as a result of effective use of accounting and information apparatus.