The object of the study is the process of financial and economic activity of food industry enterprises in the context of financial security analysis.
The purpose of the work is to substantiate the theoretical and methodological provisions of the analysis of the financial security of food industry enterprises, to develop methodological and practical recommendations for their improvement.Research methods - theoretical generalization, grouping, comparison of scientific intelligence, bibliographic method, scientific abstraction, induction and deduction, analysis and synthesis, methods of financial analysis - coefficient, vertical, horizontal, absolute and relative differences; methods of grouping and system approach, economic and mathematical methods.
A comprehensive model of financial security analysis has been developed with an emphasis on risk assessment, their qualitative and quantitative measurement at food industry enterprises, taking into account the influence of characteristic internal and external factors of their functioning, which involves the implementation of consistent methods of research and forecasting of the financial state of economic entities with the aim of: increasing efficiency of financial and economic activity; minimization of losses from threats and risks; simultaneous consideration of the interests of managers, owners and other groups of stakeholders; as a result - ensuring anti-crisis management at operational and strategic levels.The method of general assessment of the financial condition of food industry enterprises has been improved, which makes it possible to characterize the financial condition and make operational decisions regarding its improvement with the help of simple formalized mathematical procedures and a small number of coefficient indicators. The methods of analysis of financial stability, liquidity and business activity are adapted to the specifics of the industry in order to take into account the influence of internal and external environmental factors, which makes it possible to comprehensively assess the level of financial security of food industry enterprises and, unlike existing practice, contributes to the detailing and systematicity of the analytical process.Adjustment of their weighting factors, analytical interpretation in management activities and use in the development of an anti-crisis management strategy, which contributes to the systematization, consideration, prevention or minimization of the manifestation of risks and threats to the financial security of business entities in the studied branch of the economy.The economic essence and content of the definition of "financial security" is studied, which is defined as a system of quantitative and qualitative parameters of the dynamic financial state of the enterprise, which comprehensively reflect the level of its financial security against identified endogenous and exogenous threats and risks, the ability to predict and warn them and ensure the realization of financial interests , tasks and strategies, as well as own development with sufficient amounts of resource and information potential. Identification of factors, risks, threats to financial security with justification: common and distinctive features; the need for systematic consideration, qualitative and quantitative measurement in the process of financial security analysis;The theoretical and methodological provisions of the analysis of financial security are defined through the disclosure of its tasks and methods of implementation for food industry enterprises.Proposals regarding: methods of financial stability analysis, business activity, general assessment of the company's financial condition, diagnosis of crisis situations and integrated risk analysis in the system of ensuring financial security of food industry enterprises are of practical importance.The main provisions of the dissertation work have been brought to the level of methodological developments and practical recommendations that are used in the activities of food industry enterprises and can be applied.The use of theoretical developments and the implementation of applied developments in the field of optimizing the analysis of financial security of food industry enterprises contributes to the theoretical understanding and deepening of knowledge on the analysis of financial security and the practical application of the complex methodology of determining the financial condition as the main indicator of financial security. Using the results of scientific research makes it possible to develop a strategy and tactics for the development of food industry enterprises in the context of ensuring financial security, which contributes to competitiveness in unstable economic conditions.
