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Economy of the enterprise - Pokropivny SF

18.2 Analytical assessment of the level of economic security of an enterprise (organization)

The overall methodology for assessing the level of EBP (O)

Economic economics has been developed, and the general methodology for estimating the level of EPB (O) has been tested by economic practice. This level is proposed to be evaluated on the basis of the cumulative criterion by weighing and summarizing the individual functional criteria determined by comparing the possible amount of damage that can be caused to the enterprise (organization) and the effectiveness of measures to prevent such damage. The aggregate criterion of economic security of any business entity (Ks.e.b.) can be calculated using the formula

(18.1)

Where k i is the value of a single criterion for the i- th functional component of the EBP (O);

D i is the specific gravity of the i- th functional component of the EPB (O);

N - the number of functional components of the EBP (O), for which single criteria are calculated.

Practical experience of more than 50 Russian enterprises shows that the specific weight of individual components of economic security (Figure 18.2) was 0.2 in industry [1, 2, 3]; [5] - 0.15; [4, 6] - 0.1; [7] - 0.05; Agriculture [3] - 0.3; [1, 6] - 0.2; [2, 4] - 0.2; [5, 7] - 0.05; Trade [1] - 0.3; [5] - 0.2; [3] - 0.15; [2, 4, 7] - 0.1; [6] - 0.05. Thus, in these sectors (spheres) of the economy, the greatest importance of the functional components of the EBP (O) reached 0.3, and the smallest - 0.05.

The assessment of the level of economic security is carried out by comparing the values ​​of ks.e.b with the real values ​​of this indicator for a specific enterprise (organization), and (where possible) with similar economic entities of the relevant sectors of the country's economy.

Analysis and evaluation of the achieved level of EBP (O)

After calculating the effect of functional components on the change of ks. E., A functional analysis of the arrangements for organizing the required level of EFP (O) by individual components is carried out using the corresponding algorithm (Figure 18.4).

The results of the functional analysis are recorded in a special chart table (Table 18.1).

Table 18.1.

MAP OF FUNCTIONAL ANALYSIS OF ECONOMIC SAFETY OF ENTERPRISES (ORGANIZATIONS)

By filling out such a table-card, negative phenomena affecting simultaneously several components of economic security are taken into account separately for each of them, whereas the cost of activities for individual components of the EBP (O) is accounted for only once in the budget of the enterprise (organization).

Evaluation of the effectiveness of the activities of the relevant structural divisions of the enterprise using data on the costs of preventing negative impacts on the EBP (O) and the values ​​of the prevented and already inflicted damage provides a panorama of the efficiency of all structural units in the context of ensuring the functional components of the EBP (O). A concrete evaluation of the enterprise (organization) subdivisions from the point of view of providing the EBP (O) is carried out using the tab. 18.2.

Table 18.2.

EVALUATION OF PERFORMANCE OF THE ACTIVITIES OF STRUCTURAL ENTERPRISES (ORGANIZATIONS) TO ENSURE ITS (ITS) ECONOMIC SAFETY