The dissertation is devoted to the development, scientific justification and implementation of a complex of organisational, economical and methodological principles for creating analytical tools to assess and diagnose the economic security of an enterprise. The study has defined and systematised the principles, models and methods for assessing the level of economic security of an enterprise. A special emphasis is placed on the elaboration of a formalised methodological approach and a model of an integral index for assessing the level of economic security of an enterprise.
The scientific novelty of the obtained results lies in the fact that, in contrast to the existing concepts, methodological approaches, models, mechanisms and procedures for analytical support for the diagnosis of the enterprise's economic security, the following scientific results were obtained in the research process:
There has been improved the concept of analytical support for the diagnosis of the enterprise's economic security by expanding the system of theoretical and cognitive categories, each of which covers certain aspects of the diagnostic process, which allows a more comprehensive and systematic assessment of the enterprise's economic security;
A methodological approach to creating a model of an integral index for assessing the level an enterprise's economic security has been developed, based on a comprehensive and formalised approach, as well as methods of the factor and correlation-regression analyses, which ensures an increase in the accuracy and reliability of economic security assessments;
There has been developed a model of an integral index for assessing the level an enterprise's economic security, on the basis of a formalised approach to selection, assessment and interpretation of factors and variables of economic security, which increases the accuracy of diagnosis, simplifies the process of results interpretation and promotes efficient operational and strategic management of the enterprise's economic security;
The concept of ‘’enterprise economic security‘’ has been subsequently developed, which, based on a retrospective analysis of scientific interpretations and the key features identified, is determined as an active state of protection of an enterprise's economic system from negative impacts of the internal and external environment, This state is achieved through the effective use of available resources and the implementation of a set of measures to identify, assess and eliminate threats of various kinds (reducing the impact, avoiding, accepting or transferring threats) in order to ensure the sustainable functioning and dynamic development of the enterprise, as well as the ability to achieve strategic goals, taking into account the stakeholders' interests;
The mechanism for diagnosis of the enterprise's economic security is substantiated, which includes groups of blocks of analytical, organisational and executive support for the assessment, monitoring, forecasting and managing economic security, which allows to promptly identify threats and risks, develop the necessary executive decisions and ensure adaptation to changes in the external environment, creating preconditions for sustainable development;
There has been developed a case study questionnaire to determine the level of economic security of an enterprise, which includes financial information for calculating the integral index, allowing to ensure transparency, structuring and standardisation of data on the state of the enterprise's economic security, which helps to reduce information inequality between stakeholders and the enterprise, taking into account their interests and requests, which, in turn, creates conditions for the formation of long-term partnerships and sustainable development of the enterprise.
The practical significance of the dissertation results lies in the fact that the developed methodological approach, model, mechanism for diagnosing the economic security of enterprise have been developed to a practical level, which allows them to be effectively used in the practical activities of enterprises of various forms of ownership and industries. It allows us to quickly identify threats to the economic security of enterprises and develop effective management measures for their immediate elimination.
