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Defining the Essence of the Concept of “Financial Security of Enterprise” and Threats to It
Haidukov M. O., Shumilo O. S.

Haidukov, Mykola O., and Shumilo, Olha S. (2021) “Defining the Essence of the Concept of “Financial Security of Enterprise” and Threats to It.” Business Inform 3:87–93.
https://doi.org/10.32983/2222-4459-2021-3-87-93

Section: Economics of Enterprise

Article is written in Ukrainian
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UDC 65.012

Abstract:
The essence of the concept of «financial security of enterprise» and threats to it is researched; their classification is provided. According to the results of a comparative analysis of the scholars’ definitions regarding the concepts of «financial security of enterprise» and «threats to the financial security of enterprise», the authors’ own definitions are presented. Financial security of enterprise is considered as an instrument that ensures the sustainability and security of enterprise in the process of implementing its development strategy from the internal and external factors, threats both in the current period of activity and in the future. A threat is a course of events of an external or internal nature, which affects the financial condition of enterprise and entails consequences of varying degrees of severity, the solution of which will require financial, time, labor costs. According to the results of the study of scientific definitions on the essence of financial security of enterprise, some features are allocated. Financial security of enterprise is understood by the authors as: a component that allows choosing and implementing a financial strategy; the ability of enterprise to independently develop and conduct a financial strategy; the result of managed processes, which ensures the acquisition to some extent of its financial freedom; the state of protection of financial interests of enterprise; the financial condition of enterprise; the ability to create and maintain financial conditions at the enterprise; the status of financial security with the ensured business processes. The authors’ own classification of threats according to a number of signs and types is suggested and considered: by the place of origin, by the type of origin system, by the degree of losses, by the possibility of forecasting, by the prospect of impact, by the stability of influence, by the consequences of influence, by the fact of influence, by the threat subjects, by the type of disasters. The research of the essence of financial security of enterprise and threats to it has displayed the complexity and diversity of these concepts. This is evidenced by an extensive range of definitions, each of which has its own characteristics. It should also be noted the absence of a unified classification of threats to financial security.

Keywords: financial security, enterprise, threats, classification.

Tabl.: 2. Bibl.: 14.

Haidukov Mykola O. – Masters Student, Kharkiv National University of Civil Engineering and Architecture (40 Sumska Str., Kharkіv, 61000, Ukraine)
Email: [email protected]
Shumilo Olha S. – Doctor of Sciences (Economics), Professor, Professor, Department of Marketing, Management and Entrepreneurship, V. N. Karazin Kharkiv National University (4 Svobody Square, Kharkіv, 61022, Ukraine)
Email: [email protected]

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