Methodological principles of ensuring the financial security of an enterprise

Abstract

The impact of such factors as “military actions” and “pandemic” can be considered temporary, provoking maximum imbalance in the national economy, which has a negative impact on the economic activity of each enterprise. Despite this, such circumstances should also be considered as a driver of change, in particular in security activities. Previously formed experience does not provide the possibility of fulfilling the tasks set. There is a reason for progress, when otherwise the result may be the termination of activity. The above is fully relevant for the practice of ensuring the financial security of an enterprise. The purpose of the study is to clarify the basic principles of ensuring the financial security of an enterprise based on the current situation in the national economy. To substantiate the basic principles of ensuring the financial security of an enterprise, the following methods were used: induction and deduction, comparison and systematization - when studying the essential characteristics of the concept of “financial security of an enterprise”; synthesis and analysis - to track the dynamics of key indicators of the financial security of an enterprise; morphological analysis - to modernize the interpretation of the concept of "financial security of an enterprise" based on the current conditions of doing business in Ukraine; graphic - for a visual presentation of theoretical and methodological material; abstract-logical - for theoretical generalizations and conclusions of the study. New conditions require limiting the practice of exclusively protective measures in favor of active influence on both security objects and the business environment in order to improve the competitive position. A grouping was carried out with the allocation of key approaches in the interpretation of financial security, which became the basis for substantiating the author's position, which to a greater extent corresponds to the critically high dynamism of the operating environment of Ukrainian enterprises. It is proposed to understand the financial security of an enterprise as an activity that is focused on achieving financial interests by protecting and promoting the effective use of financial resources by responding to financial challenges, reducing financial risks and eliminating financial threats in order to strengthen competitive positions and provide the necessary resource base for achieving goals regarding other components of the economic security of an enterprise.