Kots D. Management of changes in the financial security system of the enterprise

The dissertation work is dedicated to the solution of the scientific task, which consists in the theoretical substantiation and development of methodological approaches regarding the management of changes in the system of financial security of the enterprise. In the first chapter "Theoretical foundations of change management in the financial security system of the enterprise" the theoretical basis of change management in the financial security system of the enterprise was specified, methodical approaches to planning and implementation of the change management process at the enterprise were considered, organizational and economic support for the management of changes in the financial security system of the enterprise was formed . A matrix of the main types of changes in the structure of the company's activity was developed according to hierarchical levels, structural elements and business processes, and a diagram of the life cycle of the company's activity with an indication of the main types of changes that determine the intensity of operation and the possibility of development, which collectively justifies the importance of change management in order to preserve the integrity of the enterprise as a socio-economic system. Thanks to the structuring of the key elements of the interpretation of the essence of the concept of "change management", the detailing of such a process, the definition of principles and clarification of approaches and methods of implementation, a theoretical and methodological model of the implementation of change management at the enterprise has been developed. In the second section "Formation of the information basis for managing changes in the system of financial security of the enterprise" the results of the conducted trend analysis of the financial and economic activity of industrial enterprises are presented, a theoretical and methodological approach to the assessment of the management of changes in the financial security system of the enterprise was formed and an integrated assessment of the management of changes in the financial security system of the enterprise was carried out. The shift in the external environment of the functioning of industrial enterprises was determined and characterized, taking as a basis the trends in the activities of enterprises of the food, light and engineering industries within 2010-2023, which made it possible to form the necessary information basis for managing changes in the financial security system of the enterprise. It is specified that each position of changes in the external environment has an ambiguous meaning, because next to the strengthening of the negative impact of threats, new opportunities arise at the same time, the leadership in the use of which requires appropriate planned and controlled changes in general in the company's activities, including when ensuring its financial security. The term "management assessment" is characterized, justifying the need to understand its essence as a process of the ability to provide a vision of the effectiveness of the management team's work in terms of countering threats, ensuring stability, effectively managing assets and liabilities, as well as adapting to changes in a dynamic environment. external environment. In the third chapter "Improving methodical provision of change management in the financial security system of the enterprise" the process of determining and assessing the impact of the main factors on the management of changes in the financial security system of the enterprise is detailed, a mechanism for activating change management and technology for overcoming resistance to changes in the financial security system of the enterprise is developed. The use of the IDEF0 method made it possible to develop a first-order decomposition of the context diagram, which characterizes the procedure for identifying and evaluating the impact of the main factors that determine the course of the change management process in the company's financial security system. The list of factors that have a dominant negative influence on the course of change management was specified, which served as the necessary basis for the application of the method of analysis of hierarchies, as a result of which a model of hierarchical influence was built as a basis for focusing attention on reducing the materiality of the influence of individual factors in order to improve performance change management. The combination of two methods (functional modeling and analysis of hierarchies) made it possible to propose a scientific and practical approach focused on clarifying the parameters of change management with further activity regarding the factors that determine the progress and possible results in the financial security system of the enterprise.