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Liburkina L. M.

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The Definition of «Financial Security of Enterprise»: the Basic Approaches and Features
Krasnokutska N. S., Koptieva H. M.

Krasnokutska, Natalia S., and Koptieva, Hanna M. (2019) “The Definition of «Financial Security of Enterprise»: the Basic Approaches and Features.” Business Inform 7:14–19.
https://doi.org/10.32983/2222-4459-2019-7-14-19

Section: Economic Theory

Article is written in Ukrainian
Downloads/views: 6

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UDC 336:658.1:005

Abstract:
Any enterprise is interested in enhancing its own level of financial security, which demonstrates a stable financial-economic activity, the enterprise’s development and competitiveness. The article is aimed at a content analysis and a systematization of scientific views as to the essence of the concept of «financial security of enterprise», as well as development of a conceptual apparatus of management theory by means of the definition of financial security as an management object. The definition of the concept of «financial security of enterprise» is researched, modern approaches along with their features to its interpretation are analyzed. Based on the carried out content analysis and the defined essential characteristics, the authors proposed their own definition of the financial security of enterprise, which differs by its complexity and logical consistency with the basic categories of «security» and «finance». This authors’ own definition constitutes the basis for further research and allows to pay more attention to the content and coherence of the financial interests of a company with the available potential, the imbalance of which leads to financial security breaches and requires special managerial decisions.

Keywords: financial security, financial condition, financial stability, security of financial interests.

Bibl.: 18.

Krasnokutska Natalia S. – Doctor of Sciences (Economics), Professor, Director, Educational and Scientific Institute of Economics, Management and International Business of the National Technical University (building U1, 2 Kyrpychova Str., Kharkiv, 61002, Ukraine)
Email: [email protected]
Koptieva Hanna M. – Candidate of Sciences (Economics), Associate Professor, Associate Professor, Department of Management and Taxation, National Technical University «Kharkiv Polytechnic Institute» (2 Kyrpychova Str., Kharkіv, 61002, Ukraine)
Email: [email protected]

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