IMPACT OF THE DEVELOPMENT OF ACCOUNTING AND ECONOMIC SYSTEMS ON THE ECONOMIC SECURITY OF ENTERPRISES DEPENDING ON THE CYCLICITY OF ECONOMIC PROCESSES

Management experience, the availability of effective tools for generating relevant information and the implementation of effective management decisions, the quality of the information base for the management system significantly affect the stability of the functioning of an economic entity and its economic security and, as a result, are able to either stimulate or minimize the risk of depressive phenomena in the economy. On the other hand, «shock» situations and disturbances in the balance of the economic system also affect the accounting methodology, since the stagnation of the national economy or its separation from the business sector causes the appearance of a chaotic beginning in the organization of the economic mechanism of economic entities and over time forces to revise the established approaches to accounting methodology. In order to reveal the logic of the evolutionary processes of the formation of accounting and analytical systems from the perspective of economic security, the article attempts to determine the relationship between the stages of its development and cyclical processes in the economy, that is, in the context of the concept of the life cycle of systems. The article proposes an approach that allows us to identify how different types of global economic crises affect the state of economic security of enterprises due to macroeconomic factors. A number of indicators of the external and internal environment have been determined, which influence the economic security of the enterprise and which, in turn, can be considered directions in which it is appropriate to conduct research on its formation. The goals and tasks of the accounting and analytical system in the conditions of crisis processes in the economy were formulated, which made it possible to develop the concept of ensuring the economic security of enterprises, which is the basis for managing the economic security of the enterprise and emphasizes the definition of the main stages of its implementation in the relationship and interaction of the influence of various factors.