Tolok P. The financial security of enterprises of the defense galusia of Ukraine at the expense of sub-contracts of the middle class

The dissertation is devoted to the substantiation of theoretical foundations and scientific and methodological tools for ensuring the financial security of the defense industry enterprises, taking into account the threats and opportunities to develop their interaction with the subjects of the external environment. The influence of the development of the defense industry and the state of their financial security on various elements of the national security system has been determined, including the consideration of the former as a tool of realization of national interests in different components of this system, which creates opportunities for its strengthening and as a source of threats directly to the economic security of the state by its components due to the accumulation of internal negative factors, and low capacity of enterprises to adequately respond to the challenges posed by changes in external conditions and factors. The dissertation contains the content of concepts related to the necessity of updating the mechanism and instruments of ensuring the financial security of the defense industry enterprises in terms of their interaction with the subjects of the external environment, which differs by considering the concepts: «defense industry» - as a separate element of the defense-industrial complex with the inclusion of all forms of ownership in this branch of enterprises; «Financial security of defense industry enterprises» - through the prism of applying the mechanism of active promotion of the enterprise's financial and economic interests, taking into account the interests of the related entities of the environment. The scientific approaches to the formation of the mechanism of ensuring the financial security of the defense industry enterprises, distinguished by the separation of the internal and external contours of the mechanism, the introduction of new elements based on a subject-oriented approach and financial logistics. The classification and conditions that affect the financial security of defense industry enterprises are distinguished. The scientific and methodological approaches to the complex assessment of the financial security of the defense industry enterprises have been clarified, which, unlike the existing ones, envisages its implementation in 3 blocks: 1) determination of the system of indicators including, according to the criterion of the state of relations of the enterprise with the subjects of the external environment; 2) express diagnostics of financial security of the enterprise; 3) detailed assessment of the financial security of the enterprise in order to substantiate management decisions on ensuring the financial security of enterprises in the conditions of their interaction with the subjects of the external environment. The scientific and methodological principles of modeling of multicriteria optimization of financial and material flows at the enterprises of the defense industry (according to 2 criteria: flow volume and flow time) are developed, which differs: using the method of compromise. The scientific and methodological approaches to the application by the enterprises of the defense industry of the value concept of pricing for military products and dual use and of offsetting activity of defense enterprises of Ukraine have been developed.