ACCOUNTING AND ANALYTICAL ENSURING THE ECONOMIC SECURITY OF THE ENTERPRISE

Abstract

In modern conditions, which are determined for Ukrainian enterprises by high rates of technological progress, as well as economic, political and social instability due to military actions on the territory of the country, exclusively safe activities allow to preserve the integrity of the business and continue functioning. The actions of security entities in establishing and countering threats, eliminating the consequences of their negative impact and/or applying adaptation procedures must be carried out on the basis of the appropriate information basis, which is created by accounting and analytical support in relation to the internal information field. The study involves consideration of the theoretical background and development of practical recommendations for accounting and analytical support of the economic security of the enterprise. In order to develop a theoretical basis for improving the accounting and analytical support of the economic security of the enterprise, the following methods were applied: induction and deduction, comparison and systematization – in the study of the essential characteristics of the terms "information" and "accounting and analytical support"; synthesis and analysis – when characterizing the informational and analytical subsystems of the data-analytical support of the enterprise's economic security; morphological analysis – to clarify the procedure for obtaining and processing information within the process of meeting the information needs of security subjects; abstract-logical – for theoretical generalizations and research conclusions. A critical review of the existing developments related to the creation of such provision made it possible to identify a number of differences and propose options for their elimination, based on the current conditions of the functioning of Ukrainian enterprises. It is proven that accounting and analytical support should be focused exclusively on the internal information field. In its structure, it is advisable to allocate subsystems of accounting, data verification with further analysis. In order to form a holistic view of internal processes, it is necessary to summarize accounting and "non-accounting" information. The system should be flexible, that is, able to respond to changes in information requests, and the established indicators should signal a change in the level of security for each functional component of the enterprise's economic security. The obtained results make it possible to make the necessary corrections in terms of changing the accounting and analytical support of enterprise management in order to better meet the information needs of security subjects.