Social and Legal Studios

Abstract

The theoretical and analytical study, which provided for familiarization with the work of domestic and foreign scientists in ensuring the financial security of enterprises and in assessing the financial safety of machine-building enterprises, allowed to develop the oriented graphic models and corresponding matrices of relevance that reflected the links between threats and served as the basis for hierarchical ordering of key threats to the financial security of machine-building enterprises in Ukraine. Hierarchical ordering of threats to the financial security of machine-building enterprises is based on the application of the method of graph theory. All threats are conditionally divided into two groups: external and internal, which is related to the nature of their occurrence and the impact on the financial security of machine-building enterprises. The developed models give an idea of the need to implement protective measures for key threats, which is important in terms of limited resources and to achieve maximum effectiveness of security subjects. The result obtained is averaged for most domestic machine-building enterprises, because each of them is influenced by the external environment and changes caused by internal processes. An anti-crisis mechanism for countering the influence of external and internal threats to the financial security of machine-building enterprises was built, taking into account the current trends in the industry. It is proved that in order to counteract the impact of external and internal threats to the financial security of the enterprise, it is necessary to apply two anti-crisis plans that are opposite in content, which include adaptation or counteraction. The first one is adaptive – it is advisable to use it to protect against external threats, when the second one provides for counteraction to threats, can be elected with a significant negative impact of internal threats. At the heart of the proposed anti-crisis mechanism is the need to form a system of anti-crisis governance, consisting of interrelated elements and provides for the consistent implementation of measures for the timely identification, assessment and development of protective measures to create safe conditions for the development machine-building enterprises in Ukraine

Keywords: financial security of the enterprise, internal threats, external threats, anti-crisis management; anticrisis mechanism

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