Gnylytska L. Accounting and analytical support for the system of economic security of enterprises

Українська версія

Thesis for the degree of Doctor of Science (DSc)

State registration number

0513U000322

Applicant for

Specialization

  • 08.00.09 - Бухгалтерський облік, аналіз та аудит (за видами економічної діяльності)
  • 21.04.02 - Економічна безпека суб'єктів господарської діяльності

22-03-2013

Specialized Academic Board

Д26.006.06

Essay

The thesis is devoted to the complex solution of theoretical and applied problems of formation of accounting and analytical support of economic security of enterprises on the basis of using systematic approach. In the thesis we have outlined the concept of accounting and analysis as important tools to ensure the functioning of economic security and reveal their essential characteristics in the context of background information of management decisions as to the sustainable business activity and corporate development. It has been proved that the use of accounting and analytical information as one of the factors of corporate security primarily depends on its reliability. Therefore, the mechanism for managing information risk has been proposed in the thesis , which is based on the implementation of special methods of inspection and protection of information inherent economic security into the system of accounting. The current state of approaches and techniques of diagnosing economic security of an enterprise have been structurally assessed and techniques of economic evaluation of the reliability of contractors have been developed, determining the level of the risk of entrepreneurial activity, assessing the state and the level of economic security of an enterprise, which are based on a combination of expert assessment of economic techniques and techniques of special security are the most suitable to meet the practical needs of professionals with economic security.

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