The dissertation is devoted to the development of theoretical and methodological approaches, methodical foundations and practical recommendations for managing the financial security of the enterprises.
The scientific approach to the construction and functioning of the mechanism for ensuring the financial security of the enterprise is formed, which, unlike the existing ones, is distinguished by a combination of system elements and the logical structure of their interconnections, which makes it possible to understand at the theoretical and practical levels the conditions, possibilities, and the procedure for the formation and functioning of this mechanism. A multifactorial model for managing the financial security of the enterprise has been developed, which differs from the existing proposed structure, covering the interconnected management level with details of the main stages of the management process at each of them, and forms a holistic end-to-end orientation for the timely implementation of protective measures for the rational use of available resources. A conceptual approach to the formation and development of the enterprise financial security management system is proposed, which, unlike the well-known ones, determines the sequence of changes to the operation of the enterprise to create conditions for the security activities, regulates the development and implementation of protective measures, despite established strategic goals, tactical guidelines and results of the assessment of financial security management, which ensures a focused management process despite the growing dynamics of destabilizing factors in the environment of the enterprise. The methodological foundations of the formation of organizational support for managing the financial security of the enterprise have been developed, which, in contrast to the well-known ones, provide for gradual changes in the organizational structure of the enterprise by determining the coordinating and specialized units in the field of financial security with appropriate adjustment of the order of receipt and use of necessary resources, creates organizational opportunities for maintaining safe development conditions, taking into account the available resources. A theoretical approach to diagnosing the financial security management of the enterprise, in comparison with others, has been formulated, which provides for changes to existing systems of information-analytical and accounting-analytical support for obtaining, checking and processing structured and unstructured information regarding the main stages of the management process, contributing to a more complete satisfaction of information the needs of security actors. A methodological approach to assessing the financial security management of the enterprise has been developed, which provides for the determination of a set of qualitative and quantitative indicators, the calculation of group and integral indicators to characterize the level of financial security, the effectiveness of the actions of security entities and the efficient use of organizational structure and resource support. Theoretical provisions have been developed for diagnosing the readiness of the financial security management system of enterprises for changes due to external and internal factors, which, unlike the known ones, cover the four main blocks of assessment parameters and characterize the specified management system as reactive or inert ability to adequately respond to changes, allows to obtain the corresponding information for making decisions on ensuring the financial security of the enterprise. The theoretical and methodological foundations of the selection of protective measures in the process of managing the financial security of the enterprise, in comparison with the known ones, provide the existence of types of protective measures (antisipative, adaptive, anti-crisis), their characteristics, conditions and order of choice, stabilize the situation, restore normal operation of the enterprise and eliminate consequences. A scientific and practical approach to the use of adaptive management has been formed, which contains a set of adaptive procedures and allows the management subsystem of the financial security management of the enterprise to choose the appropriate option from them taking into account changes in the external environment, the dynamics of internal processes and the results of the assessment of the financial security management process of the enterprise.
