ECONOMIC SECURITY AS AN OBJECT OF MANAGEMENT IN THE ACCOUNTING AND ANALYTICAL SYSTEM OF THE AGRARIAN BUSINESS

The article highlights the author's approach to understanding the category of economic security of agrarian business as a management object in the system of accounting and analytical support, under which it is proposed to understand such a state of business security that is able to ensure the proper functioning of the business model and business processes of the enterprise, identify and implement operational response to risks and threats based on accounting and analytical information. It is substantiated that in the management system of the economic security of agrarian business, the primary link in the information provision of this process is the identification of risks and threats arising both in the external and internal environments of the entity's functioning. The nature and nature of external and internal threats to the economic security of agrarian business are outlined. Specific threats to the economic security of agrarian business are systematized and appropriate measures of managerial influence are indicated. As a way of ensuring the economic security of agrarian business, it is proposed to decompose the system of protection of its economic interests, in which the main attention is paid to the issues of combating unfair competition, ensuring information security and legal protection of intellectual property. The resource-functional approach within the approaches to managing the economic security of agrarian business as a state of proper functioning of the business model and business processes determined by the influence of the environment is characterized. It is substantiated that the basis of the management system of the economic security of agrarian business should be the adoption of such a philosophy as the importance of highlighting the main principle — the development of an effective management system to ensure the economic security of agrarian business, capable of maintaining an appropriate level of information and protection against various threats at the minimum cost of the funds spent and reliability of the created protection system. Its main components are singled out, namely: accounting and analytical, organization of strategic planning and practical implementation.