ANALYTICAL INSTRUMENTS FOR EVALUATION OF ECONOMIC SECURITY OF A BUILDING ENTERPRISE
AbstractANALYTICAL INSTRUMENTS FOR EVALUATION OF ECONOMIC SECURITY OF A BUILDING ENTERPRISE The analytical toolkit for managing the economic security of the enterprise includes methods of analysis and evaluation, modeling of formation and realization of the state of economic security of the enterprise according to the stages of the strategic management process. Most commonly used in management practice are the following options for the formation of analytical tools for managing economic security: depending on strategic and current goals; on the basis of the current evaluation and analytical system, monitoring, diagnostics; with the help of consulting agencies. The method of forming analytical tools for managing economic security, depending on strategic and current goals, focuses on the goals of the organization. Thus, it is possible to obtain different variants of indicators systems for assessing and analyzing the state of economic security with respect to criteria, parameters, indicators. In addition, the process of developing analytical tools for managing economic security, depending on strategic and current goals, involves reconciling interests and goals, avoiding conflict between the goals, interests and objectives of the enterprise. The goals of the enterprise development are defined by its mission. The responsibility for the formation of the mission rests with the top management of the enterprise and cannot be delegated. Today, there are no clear rules for developing a mission, but it reflects: the organization's goals are the overriding goal and needs it is designed to meet; field of activity - what product is offered to buyers and in what markets it is offered to operate; philosophy of the organization - values of the profession and principles of activity. Goals are set on the basis of the mission, the strengths of senior management, the positions held by the organization in the market, and other factors, and reflect the desired status of the organization that is worth achieving. The nature of the goals is determined by the following features: time period - long-term, short-term; type of management - strategic, tactical, operational; the nature of change dynamics - functioning, development; content of activity - economic, organizational, scientific, social, technical, market, environmental; type of formulation - the degree of specificity of the task of the final results (functional, substantive), the hardness of fixing the result (point, interval), the ability to determine the desired results in quantitative form (measurable, immeasurable); priority - major, secondary; hierarchy - higher, subordinate. The purpose of the classification of goals is that the completeness of the analysis and its consistent orientation to the end results is ensured when the goals are formulated as precisely as possible, ie they are point, specific, interval. The harmony of the system of goals and interests is ensured by the formulation of a single global goal that confronts the enterprise and should give a generalized, concise description of the deliverables. Objective detailing is based on a heuristic procedure that combines theory (systematic analysis of a complete set of alternatives, organizational management) and practical techniques. This procedure is most rationally carried out during the exchange of opinions of specialists in the respective fields with the help of the ideological analyst in accordance with the scenario of development and ensuring its economic security. The use of an indicator approach to assess the economic security of an enterprise is to establish its level of economic security by comparing the actual performance of the enterprise with indicators that are represented by the threshold values of these indicators and correspond to a certain level of security. Some authors call this approach limiting. This approach allows you to determine the categories of: safe or dangerous; crisis, critical, pre-crisis, normal state of enterprise. The main disadvantage of this approach is that the inaccurate determination of the values of the indicators will incorrectly determine the level of economic security. However, in reality, when using an indicator approach to assessing the level of economic security, it is often necessary to redefine goals in terms of changes in the organization's position regarding environmental threats. Thus, such action is described as "post-nationalization", it is established that the goals are in line with the interests, and the state of security of the enterprise.
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