The essence of FS of a business entity is determined, functional components of financial security of business entities are investigated.
The importance of the formation of a financial security system (SFS) of business entities is considered, the structure of SFS is determined with the allocation of supporting subsystems, objects, subjects, methods, tools, goals, objectives, risks and threats to this system. The set of risks and threats is investigated, their classification is considered, and the influence they have on the SFS of business entities is revealed.
The level of financial security of Ukraine was investigated on the basis of the existing methodological support. The problems and shortcomings of the Methodological Recommendations for determining the level of financial security of the state are identified, and appropriate adjustments are proposed. The state was analyzed and assessed, the shortcomings of SFS management at domestic enterprises were revealed. The state of scientific support for the formation, analysis and management of SFS of business entities, insufficient regulatory and legal support by the state of the process of SFS management of a business entity was critically assessed.
An algorithm for a complex two-factor model for assessing the level of financial security of an enterprise is proposed. The influence of the investigated values on the profitability of the enterprise is modeled, the corresponding correlation-regression equations are built. Evaluated the effectiveness of the management of the financial security system at the studied enterprises. A process-organizational model for introducing SFS into the activities of an enterprise using a project approach to ensure constant control over the effectiveness of this system is proposed. A new tool for improving the efficiency of management and organization of the financial security system at an enterprise through security benchmarking is proposed. Recommendations are given on state support for safety benchmarking in order to improve the efficiency of the functioning of domestic enterprises.
Keywords: financial security, a system for ensuring the economic security of an enterprise, threats to financial security, assessing the level of financial security of an enterprise, managing a system for ensuring financial security of an enterprise, financial security management strategy, security benchmarking.
