FINANCIAL ASPECTS OF ECONOMIC SECURITY OF THE ENTERPRISE

The article investigates the theoretical and methodological aspects of economic security of the enterprise, in particular: the concept of economic security is clarified; the main purpose of economic security of the enterprise, which is to guarantee its stable operation now and the high potential of its development in the future; the main tasks of economic security of the enterprise which proceed from the purpose of economic security of the enterprise are characterized; the basic principles of economic security of the enterprise are investigated; indicators for assessing the level of economic security of the enterprise, in particular, sixteen relative indicators that characterize the various financial aspects of the industrial enterprise; on the basis of it the structural — logical scheme of procedure of the analysis of economic safety of the enterprise is formed and reflected. During the study, indicators for assessing the level of economic security of the enterprise were determined, in particular, an analysis of the economic security of the agro-industrial sector — PJSC «Dobrobut», which is engaged in growing cereals (except rice), legumes and oilseeds; pig breeding; providing services in crop production. In the course of the research the characteristic of the main indicators of economic security of the enterprise is carried out and their analysis is carried out, in particular indicators of profitability of the enterprise, indicators of liquidity (solvency) of the enterprise, indicators of financial stability of the enterprise. During the analysis of indicators of economic security of the enterprise problematic aspects of its financial and economic development were defined. Based on the analysis of economic security of PJSC «Dobrobut» the main directions of improving the economic security of the studied enterprise were proposed, which will be able to overcome the existing problems at the enterprise and will contribute to improving economic security at the enterprise in the future.