ANALYSIS OF POTENTIAL THREATS OF BUSINESS ENTITIES

Abstract

The economic security system of an economic entity should be one of the main elements of its strategic management. In view of this, the management of economic entities needs to take care of information-analytical, innovative and strategic support of the appropriate level of their economic security not only in the current period, but also in the following ones. Carrying out a balanced sound policy in the field of economic security of business structures is an extremely important task at the present stage of transformation of the Ukrainian economic system. The article considers different approaches to the definition of "financial security of the enterprise" and offers a generalized approach to enterprise security, according to which the essence of financial security of the enterprise can be described as a state of financial finance, which allows to identify identified and potential threats. The set of classification features of exogenous and endogenous potential threats to the economic security of the enterprise is analyzed. It was found that external (exogenous) threats do not depend on the activities of the enterprise; they can be taken into account (if they are identified) only when organizing the activities of the enterprise. Such threats are risk factors for the external environment for the enterprise. Internal (endogenous) threats are caused by the activities of the enterprise itself: the system of organization of such activities, the level of financial management, the qualifications of its management (both senior and middle management). The purpose of the article is to study the potential threats to the successful operation of enterprises in today's business environment. It is determined that depending on various economic factors, risks and threats affecting economic security may vary, so there is no single approach to the classification and definition of threats and risks. It is proved that the urgency of introducing a comprehensive system of measures for the organization of accounting is due to the need for proper organization of the accounting process, which is carried out to preserve accounting data to ensure economic security.