1. Fundamentals of economic security of the enterprise

economic security enterprises: criteria, indicators, concept

2.1. Theoretical foundations of the economic security of the enterprise

The subject of economic security was for the first time in Russia at the legislative level identified in 1992. The Law "On Security" established the concepts of security, objects and subjects of security, threats to security and its provision. At the same time, the Law refers to security as a general category, without designating its specific areas or types. Therefore, the adoption of this Law can be interpreted only as a recognition of the existence of a problem in the field of security and the creation of some legislative basis for its solution. It should be noted that in the Law, the individual, society with its material and spiritual values, and the state act as objects of security. At the same time, the state with its bodies, as well as citizens, public and other organizations and associations act as subjects of security. Apparently, the legislator considered that the “public and other organizations and associations” mentioned in the Law cannot be singled out as objects of security, but how the subjects of ensuring security should take all possible part. Thus, the Law did not single out the categories “organization” or “enterprise”, as well as “economic security”.

The Committee for the Protection of the Economic Interests of Russia under the President of the Russian Federation, the Working Group on Economic Security under the Government of the Russian Federation were formed, however, as noted by N.V. Matveev, the results of their work were insignificant.

In 1996, the State Strategy for the Economic Security of the Russian Federation (Basic Provisions) was adopted. The Council of the Federation and the Government of the Russian Federation paid attention to the same topic. In one of the adopted documents, the concept of “enterprise” already appears, though only as an object of buying up by foreign firms. Also, although rather unexpectedly, the owner is mentioned with his rights and responsibilities.

It is important to note the following fact. The economy as a system of relations includes certain objects - enterprises. As will be shown below, most industrial conflicts and problems are formed precisely at the level of specific enterprises. However, in most cases, the level of economic security of enterprises as such is not considered. In general, in regulatory documents and literature, the concepts of the level of economy, national security, regional security, and economic security of enterprises are not included in these documents.

Determining the interaction, correlation, influence of security factors at the levels of macro-, meso- and microeconomics is a rather difficult task. Summarizing the above, we can say that there is an attempt to regulate or describe the behavior of a whole system of objects without regulating or describing the behavior of each of them. On the other hand, it is clear that the possibility of such a description does not always exist. For this, a number of conditions must be met and certain assumptions made. Consideration of this problem goes far beyond the scope of this dissertation. It seems reasonable to assume that if we are considering the security of some system that is part of some larger, complex system, and which in turn consists of a number of subsystems with complex interactions, then we may be of significant interest in the security of systems at a higher level and below the considered system.

However, it should be noted that the level of economic security of the enterprise is actually “omitted” in the legislation. The most likely reasons for this are:

- the scale of events at the enterprise level is not significant at the level of the country, region or industry;

– the process of lawmaking goes in the direction “from the general to the particular”, and legislators have not yet reached the level of the enterprise;

- enterprises are extremely heterogeneous objects, both in terms of organizational and legal form, form of ownership, industry or sectors of the economy, scale of activity, degree of competition in the industry (region), economic indicators, etc., so it is rather difficult to create a single description for them, or practically impossible.

However, the following facts must be kept in mind. The majority of enterprises are owned by legal entities or citizens, both of our state and foreign ones. Jobs for citizens of our state are created at specific enterprises. These companies pay their wages. Specific enterprises conduct financial and economic activities and accept at their own risk various solutions. The same enterprises pay taxes to the budgets of all levels. Therefore, the state of each particular enterprise is in the sphere of interests of citizens, society and the state.

It is logical to assume that the solution of the problem of economic security, including legislative support, should be carried out not only at the level of the state, region, industry, but also at the level of the enterprise.

Protecting the interests of enterprises of the national economy is an essential element of both internal and foreign policy most governments in the developed world.

A construction enterprise or an enterprise in the construction industry is a special case of the general concept - an enterprise. The existing theoretical views on the economic security of enterprises, from the point of view of the author, do not fully cover the problem, which sharply reduces the effectiveness of practical activities to ensure the economic security of enterprises in general and the construction industry in particular. Therefore, we are forced to pay special attention to the theory of economic security of enterprises.

The issue of categorical apparatus and terminology is quite important. Definitions, terms underlying any reasoning, logical constructions, can affect their final result. In any study, it is important to correctly, successfully define certain phenomena, objects, concepts. Definitions are always based on one or another approach, the author's attitude to the problem, his system of views. Already at this phase of the study, one or another conclusion can be laid explicitly or implicitly.

An enterprise is usually understood as a legal entity of any form of ownership, any organizational and legal form, conducting commercial activities in market conditions.

IN AND. Yarochkin interprets the threat as actually or potentially possible actions or conditions of intentional or accidental (unintentional) disruption of the operation of the enterprise by causing material (direct or indirect) damage, leading to financial losses, including lost profits.

A.S. Sosnin and P.Ya. Jumpers are understood as a threat of potentially possible or real events, processes, circumstances or actions of intruders that can cause moral, physical or material damage.

All these definitions differ significantly from each other. The definition given by V.S. Gusev, differs from the other two in that the threat is not directly associated with damage, but only with the violation of "ideally conflict-free" conditions of functioning. Since enterprises exist in market, i.e. competitive conditions, there are always contradictions, conflicts. Based on this definition, we can immediately conclude that a functioning enterprise always has threats to economic security in the understanding of the threat according to V.S. Gusev. It is also positive that V.S. Gusev introduces the definition of the purpose of the enterprise. The advantages of this definition include the statement of the fact that the structure and algorithms of the enterprise can carry a threat to the enterprise itself. Threat definition according to V.I. Yarochkin, there is the next phase in the development of the conflict that has arisen according to V.S. Gusev. At the same time, the fact of the presence of a threat is ascertained only after causing damage to the enterprise, which reduces the value of the definition. It is also worth noting that a violation of normal functioning is not always done by causing material damage. Definition of A.S. Sosnin and P.Ya. Prygunov, in fact, is close to the definition of V.I. Yarochkin, but the threat does not necessarily lead to consequences in the form of a disruption in the functioning of the enterprise and causing damage. Thus, we see some discrepancies in the phase and mechanism of development of a negative situation, as well as the depth (consequences) of its development.

In our opinion, for practical purposes, the following classifications of EBP threats are most important:

– in terms of the expected damage;

- by the probability of occurrence;

– if possible (relative cost) countermeasures;

- according to the ratio of the characteristic time from the moment the threat of EBP is detected to the infliction of economic damage (ES) (the moment the inevitability of the application of the ES) to the enterprise and the response time - the counteraction of the enterprise that eliminates this threat. For practical work, this is a fairly significant indicator;

- according to the degree of motivation of the subject of the threat.

In the practice of Russian enterprises and in the literature, the following names of enterprise divisions are often found, the activities of which are directly related to ensuring the economic security of an enterprise (EBS): security service, security department, regime service, enterprise security service, enterprise economic security service. As noted by V.P. McMacom, the security service (SB) of the enterprise is the subject of "law enforcement private detective and security activities", its functioning is carried out on the basis of the Law of the Russian Federation "On private detective and security activities in the Russian Federation". In the Law, the enterprise security service is understood as " separate divisions for the implementation of security and detective activities in the interests of their own security "of the enterprise. Their activities are subject to licensing in the Department of Internal Affairs. It seems logical to consider it established and use the term "enterprise security service" in this sense.

According to the statistics of the Ministry of Internal Affairs of Russia, cited by V.P. Mak-Makom for 2002, 5162 operating SBs were registered, which is clearly less than the number of enterprises in the construction industry alone - 113.0 thousand - in Russia. Meanwhile, the problem of ensuring economic security in one form or another exists for all enterprises without exception, including those that do not have their own SB. Enterprises that do not have their own licensed security service may have subdivisions or individual employees in their structure, the purpose of which is to provide EBP, and the tasks they solve are aimed at achieving this goal. If it is necessary to carry out security and detective activities in their own interests, the enterprise will apply for these services to licensed private security companies (PSCs) and detective associations.

However, both its own Security Service and third-party detectives and private security companies can only solve certain issues of ensuring the security of enterprises, since this problem cannot be solved only by security and detective activities. It is necessary to perform other functions, in particular, such as analysis, control, monitoring, coordination of actions of various departments, forecasting, and impact on the enterprise's FCD. For the purposes of this study, such a unit with extended functionality will be further called the security service (SB) of the enterprise for definiteness. Also, such subdivisions of the enterprise as: internal control service, internal audit service, control and audit service, financial control service, legal department, financial department, accounting department, department information technologies, Human Resources Department. A number of tasks solved by one of these divisions of the enterprise and the functions performed by them may be close, directly dependent, duplicated, controlled, coordinated, used in their work by others from the same divisions of the enterprise. At the same time, there are a fairly large number of options for organizing the work of these units in terms of structuring, subordination, areas of responsibility, functional duties and powers, and ensuring interaction. The reason for this is a complex combination of the preferences of the owners of the enterprise, the practice of the heads of the enterprise and the Security Service, the characteristics of the FCD of the enterprise, and the factor of personal relations.

A generalization of the works of various authors leads to the following conclusions. In many works, when describing in time, the process of providing EBP as protection against a threat begins with the identification or prediction of a threat, for example, . In general, I would like to note that this order looks quite natural and logical. It is consistent with the definitions of security as protection from threats. It is convenient to imagine the process in this way: we have identified a threat - we are building protection. Let's build the corresponding algorithm of the security process (Fig. 1.3):

But let's pay attention to the following facts.

- Most threats in the general sense, and not in application to a particular enterprise, have existed much longer than these very enterprises, have long been known and well described.

- As noted earlier, the concept of security, not threat, can be considered primary.

- It was said above that EBP threats always exist, due to the difference, even the opposite direction of the interests of economic entities. EBP threats exist in all spheres of PCD enterprises without exception.

- Ideologically, the concept of permanently building protection against emerging threats corresponds to what is called “work second number” in sports. There is always a certain backlog from the attacker. If this gap is significant, the defeat of the defending "number two" is guaranteed.

– From the “technological” point of view, the threat is a possible deviation of the real FCD of the enterprise from the optimal, “normal” FCD. Therefore, the identification of a threat is reduced to forecasting, the detection of possible deviations from the “normal” PCD, i.e. comparison of the real PCD with the "normal" one. This can be done only with an independent, fairly complete and accurate idea of ​​the normal FCD of the enterprise.

In view of the foregoing, the conclusion suggests itself about the possibility of changing the approach to ensuring the EBP. In other words, it seems appropriate to consider, first of all, not the threats to economic security themselves, but the functioning of an enterprise with a security system.

Thus, the concept of security is primary in relation to the threat, and security is a property related to the enterprise, and not to threats. The enterprise should be created already taking into account the requirements for ensuring security, separate security mechanisms are laid down, starting from the stage of preparing the constituent documents, and up to the maintenance of the current FCD of the enterprise (if the enterprise has already been created, then all necessary changes are made). Simultaneously with the enterprise, a security system is being formed, in which an integrated approach is implemented. The entire FCD of the enterprise is considered as a single set of measures aimed at ensuring the EBP. Most types of threats are known in advance, the methods of protection against them are already predetermined in the FCD of the enterprise and the security system, the security system predicts and identifies the most dangerous threats and mechanisms for their implementation, neutralizing them with measures of a predominantly preventive nature. Taking into account the specifics of the enterprise and the state of the external environment, some individual aspects of the activity are developed and refined.

This approach is depicted graphically in Figure 1.4.

Summarizing the above, we present the results of a comparison of these approaches in Table 1.1. It should be noted that, in general, most authors in their works, one way or another, combine elements of both the first and second approaches. The process of creating an enterprise, taking into account security requirements, must begin with constituent documents.

Table 1.1. Comparison of two security approaches

Options	First approach	Second approach
Primary concept		Safety
The essence of the concept of security	Threat Protection	Ability to function normally
The essence of the concept of threat	Damage, danger, conflict	Appearance, increase in the probability of not achieving goals (by violating the mode of normal functioning),
The task of the security system	Threat protection	Ensuring normal functioning
Object of attention, impact		All FHD events
Relationship of safety to enterprise goal achievement	Necessary condition	Sufficient condition
Safety criterion	Enterprise element security	Achievement of the goal by the enterprise

Constituent documents. It deals with the relationship of the founders, issues of management, withdrawal of the founders from the composition, and many others. Some of these issues are regulated by certain laws. It is important to try to anticipate possible options development of events and make them as non-conflict as possible for all parties and safe for the enterprise. V.N. Cherkasov described in some detail the analysis of the Charter carried out by the Security Council when checking a potential counterparty. First of all, this is an analysis of the procedures and powers of various leaders. A similar analysis of their existing or planned Charter should be carried out by the founders (managers, SB) of the enterprise being created. Understanding by all the founders of the enterprise management mechanism will remove possible misunderstandings at the very initial stage. When creating an enterprise, its goal, strategy, mission, tasks are usually indicated. It is very important to make sure that all this corresponds to each other, and is agreed upon by the founders. Already at this stage, the foundations of the future security system are being laid. It is unnecessary to talk about the role of the first persons of the enterprise in its life. The wrong choice of the company's leaders by the founders can put an end to any initially profitable business.

Creation of the organizational structure of the enterprise important point. Here it is necessary to take into account the safety requirements. First, the organizational structure itself should exclude as much as possible the possibilities for the emergence of internal and combined threats. For example, subordination and subordination of persons performing certain duties should be avoided. In particular, it is important to take into account the requirements for the subordination of control units. Secondly, the level of influence and subordination of the enterprise Security Council itself must be correctly determined. The effectiveness of the work of the Security Council will directly depend on this.

An important role is also played by the personnel policy of the enterprise. The qualifications of the staff, their focus on results play an important role in the success of the enterprise.

Development and description of business processes, motivation systems, writing job descriptions, organization of workflow. Here, too, there are a large number of requirements due to the need to ensure the EBP. This and the plurality of persons signing documents, the correct distribution official duties, the impossibility of combining the performance of certain functions by the same people, the organization of workflow, which allows for the authorization of documents and recording their passage between officials, and much more. Business processes are immediately compiled in such a way as to simplify and make more reliable procedures for accounting and management accounting, internal control, issuing permits, passing approvals, work of the Security Council, etc.

Timely consideration of the above factors will make it possible to create an enterprise, the organizational structure and construction of the FCD of which were originally created taking into account safety requirements and where certain elements of the EBP support system are organically inscribed.

Thus, based on the definition of the economic security of an enterprise based on economic concepts, the expediency of the “economic” approach in the theory of ensuring the economic security of an enterprise is substantiated. At the forefront is not the process of combating phenomena defined as threats, but the achievement by the enterprise of the goal by maintaining the mode of its normal functioning. This is a broader task, but it should be addressed by the enterprise, and this cannot be transferred to any of its divisions, except for the security service.

2.2. Legislative framework to ensure the economic security of the enterprise

One of the first legislative acts on the way to ensuring the economic security of an enterprise was the Federal Law of December 2, 1990 No. 395-1 “On Banks and Banking Activities” Article 26. “Banking secrecy” of this law reads: “A credit institution, the Bank of Russia guarantee the secrecy on operations, accounts and deposits of its clients and correspondents. All employees of a credit institution are required to keep secret about the operations, accounts and deposits of its customers and correspondents, as well as about other information established by the credit institution, unless this is contrary to federal law. For the disclosure of bank secrecy, the Bank of Russia, credit, audit and other organizations, the authorized body that takes measures to combat the legalization (laundering) of proceeds from crime, as well as their officials and their employees, are liable, including compensation for damage, in the manner established by federal law." Then came the Law of the RSFSR dated March 22, 1991 No. 948-1 “On Competition and Restriction of Monopolistic Activities in Commodity Markets” Article 10 of this law establishes forms of unfair competition. Unfair competition is not allowed, including:

Distribution of false, inaccurate or distorted information that can cause losses to another business entity or damage its business reputation;

Misleading consumers about the nature, method and place of manufacture, consumer properties, quality and quantity of goods or their manufacturers;

Incorrect comparison by an economic entity of the goods it produces or sells with the goods of other economic entities;

Sale, exchange or other introduction into circulation of goods with illegal use of the results of intellectual activity and equivalent means of individualization of a legal entity, individualization of products, performance of works, services;

Obtaining, using, disclosing information constituting commercial, official secrets and legally protected secrets.

Later, the "Law on Private Detective and Security Activities" of 1992 was passed. This law allowed enterprises to create their own security services for armed protection of property, escort of goods and collection of necessary information through their own detective units. Since then, a lot of legislative acts have appeared that regulate various aspects of the activities of enterprises. Some of them are offered in summary. Law of the Russian Federation of September 23, 1992 No. 3523-1 "On the legal protection of programs for electronic computers and databases" Article 12. "Accessibility of the exclusive right to a computer program or database"
1. The exclusive right to a computer program or a database created by an employee (author) in connection with the performance of labor duties or on the instructions of the employer belongs to the employer, unless otherwise provided by the contract between him and the employee (author).
If the exclusive right to a computer program or database belongs to the employer, the employee (author) has the right to remuneration, the payment procedure and amount of which are established by the agreement between the employee (author) and the employer. Law of the Russian Federation of September 23, 1992 No. 3520-1 "On Trademarks, Service Marks and Appellations of Origin" Article 1. "Trademark and Service Mark." A trademark and a service mark (hereinafter referred to as a trademark) are designations that serve to individualize goods, work performed or services rendered (hereinafter referred to as goods) of legal entities or individuals. Article 4. "Exclusive right to a trademark." The right holder has the right to use the trademark and prohibit the use of the trademark by other persons. No one can use a trademark protected in the Russian Federation without the permission of the copyright holder. Federal Law of June 23, 1999 No. 117-FZ “On the Protection of Competition in the Financial Services Market” Article 15. “Forms of Unfair Competition”. Unfair competition in the financial services market between financial organizations is prohibited, which is expressed in actions aimed at obtaining advantages in carrying out entrepreneurial activities, concluding agreements or conducting concerted actions between themselves or with third parties that are contrary to the legislation of the Russian Federation and business customs and may cause or caused losses to other financial institutions competing in the financial services market or damaged their business reputation, including: dissemination of false, inaccurate or distorted information that could cause losses to another financial institution or damage its business reputation; incorrect comparison of financial services provided by a financial institution with financial services provided by other financial institutions; obtaining, using and disclosing information constituting an official or commercial secret without the consent of its owner, unless such actions are provided for by the legislation of the Russian Federation.

Federal Law No. 1-FZ of January 10, 2002 "On Electronic Digital Signature" carrier.

Civil Code of the Russian Federation, Part Two Article 857. Banking Secrecy:

The Bank guarantees the secrecy of the bank account and bank deposit, transactions on the account and information about the client.

Information constituting banking secrecy may be provided only to the clients themselves or their representatives. Such information may be provided to state bodies and their officials only in cases and in the manner prescribed by law.

In the event that the bank discloses information constituting bank secrecy, the client, whose rights have been violated, has the right to demand from the bank compensation for the losses caused.

Approved by Order No. BG-3-28/96 of March 3, 2003 of the Ministry of Taxation of Russia and registered with the Ministry of Justice of the Russian Federation on March 26, 2003 No. 4335 “Procedure for Access to Confidential Information of Tax Authorities”. This document defines the procedure for access to confidential information of tax authorities of state bodies, local governments, organizations, authorized persons and other users. The Criminal Code of the Russian Federation of June 13, 1996 No. 63-FZ, which entered into force on January 1, 1997, contains a significant number of norms that perform the functions of criminal law ensuring the economic security of enterprises from crimes in the field of economic activity. Most of the crimes that encroach on the economic security of an enterprise in terms of the protection of economic activity are criminalized for the first time in the new Criminal Code of the Russian Federation (Articles 169, 173, 176, 177, 182; Part 1 of Article 183, 185, 195-197 of the Criminal Code of the Russian Federation ). For other types of crimes included in this group, the legislator considered it possible to establish more severe (stricter) penalties (Articles 178, 180 of the Criminal Code of the Russian Federation). The study of the relevant group of norms shows that in some cases the legislator allowed a clear, underestimation of the public danger of organized forms of criminal encroachment on the economic security of the enterprise. For example, the sanction of Part 2 of Art. 178 of the Criminal Code of the Russian Federation (monopolistic actions and restriction of competition in the form of removal from the market of economic entities committed by an organized group) does not allow classifying this crime as serious. Accordingly, in the fight against this type of encroachment on the security of an enterprise, the rules on responsibility for organizing or participating in a criminal community (Article 210 of the Criminal Code of the Russian Federation) cannot be used. In most cases, these include: obstruction of legitimate business activities that caused large damage (part 2 of article 169 of the Criminal Code of the Russian Federation); pseudo-entrepreneurship that caused major damage to citizens and organizations (Article 176 of the Criminal Code of the Russian Federation); illegal receipt of a loan (Article 176 of the Criminal Code of the Russian Federation); illegal use of a trademark (Article 180 of the Criminal Code of the Russian Federation); illegal receipt and disclosure of information constituting a commercial or banking secret, causing large damage (part 2 of article 183 of the Criminal Code of the Russian Federation); abuse in the issuance of securities (issues) (Article 185 of the Criminal Code of the Russian Federation); misconduct in case of bankruptcy (Article 195 of the Criminal Code of the Russian Federation); intentional bankruptcy (Article 196 of the Criminal Code of the Russian Federation); fictitious bankruptcy (Article 197 of the Criminal Code of the Russian Federation).

On July 29, 2004, Federal Law No. 98-FZ "On Commercial Secrets" was adopted. The law regulates relations related to classifying information as a commercial secret, protecting its confidentiality in order to ensure a balance of interests of information owners and other participants in regulated relations. provision of information constituting a commercial secret, information that cannot constitute a commercial secret, the procedure for establishing a commercial secret regime when fulfilling a state contract for state needs. a small part of the legislative acts relating to ensuring the economic security of an enterprise.But even the examples given give reason to believe that the legislator will continue to pay due attention to the problems of economic security of entrepreneurship.

2.3. The main directions and principles of ensuring the economic security of the enterprise

The economic security of an enterprise is a complex concept and is associated not so much with internal state the enterprise itself, how much with the impact of the external environment, with its subjects with which the enterprise interacts. In this regard, it is probably more accurate to say that the economic security of an enterprise reflects the consistency, balance of the interests of the enterprise and the interests of the subjects of the external environment. From these positions, the economic security of an enterprise can be considered as a practical embodiment of the provisions of the theory of resource interdependence, according to which, in its activities, an enterprise must take into account not only its own, but also the various interests of partners, the range of which can be very wide. It is from the point of view of coordinating the interests of the enterprise and the subjects of the external environment interacting with it that it is supposed to explore the concept of economic security of the enterprise. The economic security of the enterprise is proposed to be considered as a measure of harmonization in time and space of the economic interests of the enterprise with the interests of the subjects of the external environment associated with it, acting outside the boundaries of the enterprise. Such an understanding of the economic security of an enterprise does not contradict the attempts already made to define this concept, since, like all these attempts, it proceeds from the recognition of a significant, if not more decisive, influence of the external environment on the activities of an enterprise. The fundamental difference between the proposed understanding of the economic security of an enterprise is the recognition of the impossibility of fully protecting the activities of an enterprise from the negative impact of the external environment due to the fact that the enterprise operates in this external environment and outside of it its activities are impossible, as well as the recognition of the positive influence of the external environment. As a positive influence of the external environment, technical and managerial innovations that have a complex impact on the activities of the entire enterprise should be considered. The enterprise may accept these innovations for implementation, or may ignore them, however, the need to take into account innovations is dictated by a number of objective reasons. As a result of innovative processes, new methods and means of production appear. This objectively predetermines the need for active intervention of enterprises in innovation processes, a critical analysis of possible means and methods for manufacturing the same type of product. But this is only one side of the issue. The second is the variety of forms of organization of production and labor, ways to increase the efficiency of production. The need to take into account emerging innovations both in the field of production technology and in the field of organization of production and management is due to at least two reasons, namely, the opportunity to: reduce production costs and thereby increase profits and gain competitive advantages in the market; expand the occupied market segment or enter new markets. Ultimately, both the first and second directions should lead to an increase in the profit of the enterprise, strengthening its competitive position in the market and increasing the level of economic security. The proposed understanding of the economic security of an enterprise allows us to assert that it is in economic security if its economic interests are harmonized with the interests of the subjects of the external environment - consumers, suppliers, competitors, investors, the state and society as a whole. Harmonization of the interests of the enterprise with the interests of the subjects of the external environment interacting with it is achieved by the coordination of interests, which, depending on the status of the subject of the external environment, can act as various forms. The interaction of the enterprise with the subjects of the external environment is carried out through the implementation of functional activities in the external environment. Among the subjects of the external environment, it is necessary to single out, first of all, the state, which has the most significant impact on the activities of the enterprise, regulating almost all aspects of its activities in various forms. Each enterprise necessarily interacts with consumers of its products, as well as with suppliers of the necessary resources. The composition of the subjects of the market infrastructure is largely determined by the type of activity of the enterprise, its organizational and legal form. Among the subjects of the market infrastructure, general and special subjects are distinguished. Of the general actors, for example, banks play a key role. For joint-stock companies importance have a stock exchange and subjects of the over-the-counter trading system, financial intermediaries (traders securities , investment funds and companies, trust companies). It should be noted that the interaction of the enterprise with the subjects of the external environment is carried out in a market environment, one of the parameters of the state of which is the presence of general economic risks associated with the stage of development of the country's economy as a whole (rise or crisis), with the development of inflationary processes, the movement of the bank interest rate , with currency parity. As you know, it is impossible to remove or reduce general economic risks in the activities of an enterprise using known methods (diversification of activities, transfer of risks, etc.). The interaction of the enterprise with the subjects of the external environment can be direct and indirect. Direct interaction is understood as direct contacts of the enterprise with the subjects of the external environment, carried out temporarily or permanently, on a documentary or informational basis, the results of which have a direct impact on the profit of the enterprise. Indirect interaction does not imply direct contacts of the enterprise with the subjects of the external environment, whose activities, without directly affecting the operational activities of the enterprise, determine the strategically important decisions made by its management. Indirect interaction, not assuming direct contacts of the enterprise with the subjects of the external environment, nevertheless has an impact on the results of the enterprise, in particular, on its profit. The most important role here is assigned to the competitors of the enterprise. The value of the indirect interaction of the enterprise with the subjects of the external environment increases dramatically due to the increasing complexity of the entire system of social relations that make up the management environment. From the above understanding of the economic security of an enterprise, as a measure of harmonizing the interests of an enterprise with the interests of the subjects of the external environment associated with it, it follows that the content of the basic concept of economic security - the concept of "enterprise interests", as well as the criterion of observing the interests of the enterprise, which is organically related to it, needs to be studied. Based on the meaning of the word "interest", defined as benefit, benefit, profit, it seems possible to consider the interests of the enterprise as its interaction with the subjects of the external environment, carried out constantly or for a certain period of time, forcibly or at the choice of the enterprise, the results of which ensure profit. The interests of the enterprise are inseparable from their subjects, since the interests of the enterprise are a personified category. There are no interests at all. In this regard, it is necessary to identify the subjects of the interests of the enterprise. The personification of the subjects of interests of the enterprise is due to a number of factors, primarily such as the form of ownership of the means of production and, accordingly, the organizational and legal form of the enterprise, and the very type of interests. In accordance with these factors, the hierarchy of subjects of interest of the enterprise can be represented as follows: the owner of the means of production, the management of the enterprise, the management team of the enterprise, the personnel of the enterprise. In the proposed hierarchy of subjects of interests of the enterprise, the dominant positions belong to the owner of the means of production and the management of the enterprise. Such a hierarchy of subjects of interests of the enterprise is valid for those cases when the owner of the means of production or the management of the enterprise exercises control over the activities of the enterprise, i.e., they are simultaneously controlling entities. Control over an enterprise is considered as a form of exercising economic power to dominate a particular person or group of persons and is based on the use of such economic categories as property, power and the right to dispose of the enterprise's income. The subject of control forms a system of interests of the enterprise and, therefore, has a dominant influence on its economic security. Real control over the activities of the enterprise can be carried out by third-party structures, for example, creditors. The presence of such a subject of control over the activities of the enterprise can be determined by analyzing its financial condition using indicators of the share of long-term and short-term loans in the capital structure and assessing the structure of the enterprise's creditors. The use of borrowed funds in a large volume can lead to the fact that the owners of the borrowed funds actually control the activities of the enterprise for a certain period. In addition, the real policy of an enterprise can be formed and implemented outside the sphere of its management, for example, through various kinds of advisory and advisory bodies. In itself, the presence of a controlling entity cannot be considered a positive or negative factor for the activities of the enterprise. What is important is the coincidence or mismatch of interests of the controlling subject and the enterprise. If their interests coincide, if the controlling entity has significant investments in the capital structure of the enterprise, for example, in the form of loans, if the controlling entity is interested in the sustainable and dynamic development of the enterprise, then the presence of the controlling entity cannot be considered a negative factor in the development of the enterprise.

Based on the definition of economic security, it is necessary to single out the main functional blocks of the economic security system of a trading enterprise that ensure maximum compliance of the enterprise's management and its resource potential: enterprise property; enterprise finance; enterprise personnel; technologies, innovations and information environment of the enterprise; organizational structure of the enterprise. This structure of the functional components corresponds to the structure of the mechanism for ensuring the economic security of the enterprise. The safety of the property of the enterprise and other material assets is ensured by a set of measures, which must include measures to ensure the rules of operation, protection, liability of personnel, accounting, depreciation. At the enterprise, the category of property and material assets includes: buildings and structures, vehicles and mechanisms, commercial equipment, warehouse stocks, communications equipment, computers and equipment for structured cable systems. The finances of the enterprise occupy a leading place in the process of reproduction and formation of own funds. To ensure economic security, the finances of enterprises must ensure a balance between the movement of material and financial resources at all stages of the circulation of capital in the process of reproduction. The financial management of an enterprise should be based on the principles of financial independence and self-financing. The task of the company's management is to regularly analyze and build the optimal capital structure to ensure financial stability, solvency and financial independence of the enterprise. Still, the main factor of economic security is the personnel of the enterprise. A professional team of managers is able to reorganize a loss-making enterprise and make it a leader, and, conversely, illiterate management, negligent performance of duties, lack of labor discipline can lead a profitable enterprise to bankruptcy. The main directions of the personnel policy of the enterprise should be: determination of the needs for labor both in quantity and quality, forms of its attraction and use. This applies both to advanced training, continuous development of personnel, and to the creation of conditions for the full manifestation of incentives for highly productive work on the part of each employee, the exclusion of prerequisites for the emergence of unreliable employees. Unreliability is some dynamic process that changes over time under the influence of external and internal causes, and reflects the readiness of an individual to take actions that, in his socio-cultural environment of a higher level, can be regarded as a violation of existing norms and traditions. As well as the very behavior that violates these norms. Unreliable personnel are primarily dangerous due to their tendency to disclose official information and trade secrets. Ensuring information security involves, on the one hand, the extraction (obtaining) of information of interest in any way. On the other hand, careful, targeted and constant protection of your own information. Today, the most important means of accumulation, storage, processing, transmission of information are corporate structured cable systems and computer networks, as a rule, having gateway channels to the Internet. The complexity of creating an information security system is determined by the fact that data can be stolen from a computer and at the same time remain in place, the value of information lies in its possession, and not in destroying or changing data, although in certain cases, attackers can pursue precisely these goals. Over the past 50 years, the main competitive advantages have been: the level of development of production capacities, the innovative policy of the enterprise, the timely updating of the main production assets, the technical level of production in all areas of the production and economic activities of the enterprise, the possession of new modern technology and innovative transformations. The key to creating a competitive advantage was to increase the utility of the product to consumers while maintaining the same cost of input materials. Competitive advantage was based on ingenuity. But over time, products were imitated and patents either expired or were bought out. With all these innovations shared by everyone, competitive advantage could no longer be based on an already broken technical monopoly. Then the era of organizations began. The new organizational structure allowed continuous improvement of existing technological developments. Those with more effective organizational structures did well. In the second half of the 20th century, a number of organizational innovations helped create large and small temporary monopolies. All of them helped to gain competitive advantages for those who were the first to use them. The organizational structure of the enterprise must have a goal, the form of which must follow the content, the structure must be developed in order to meet a certain set of goals. Changing an organizational structure to reflect business processes can have long-term and significant implications.

Principles of building an organizational structure.

Flexibility. It characterizes the ability to quickly restructure in accordance with changes in personnel and production.

Centralization. It consists in the reasonable centralization of the functions of employees in the departments and services of the enterprise with the transfer to the lower level of the function of operational management.

Specialization. It is provided by assigning certain management functions to each division.

Ruleability. Compliance with a rational number of subordinates for each manager: the top level of the enterprise - 4-8 people, the middle link (functional managers) - from 8-20 people; lower link - from 20-40 people.

Unity of rights and responsibility. It means that the rights and responsibilities of departments and positions must be in dialectical unity.

Delimitation of powers. Line management provides decision-making on the current activities of the enterprise, and functional management ensures the preparation and implementation of decisions.

Necessary costs for the construction and maintenance of the organizational structure of management.

The structure of the functional components may be different, depending on the type of activity and the size of the enterprise, in each case, the management determines its priorities.

2.4. Criteria, indicators and the concept of economic security of the enterprise

An integral element of the study of the economic security of an enterprise is the choice of its criterion. The criterion of economic security of an enterprise is understood as a sign or a sum of signs, on the basis of which it can be concluded whether the enterprise is in economic security or not. Such a criterion should not only state the presence of economic security of the enterprise, but also assess its level. If the purpose of the criterion will be reduced only to a statement of the economic security of the enterprise, then in this case the subjectivity of the assessment is inevitable. At the same time, it would be desirable to obtain a quantitative assessment of the level of economic security using those indicators that are used in planning, accounting and analyzing the activities of an enterprise, which is a prerequisite practical use this assessment. To do this, it is advisable to investigate the indicators of financial stability, break-even and liquidity of the enterprise. In the economic literature, attempts have already been made to quantify the level of economic security of an enterprise, which has led to the emergence of several approaches to assessing the level of economic security of an enterprise. Thus, an indicator approach is known, in which the level of economic security is determined using the so-called indicators. Indicators are considered as threshold values ​​of indicators characterizing the activity of an enterprise in various functional areas, corresponding to a certain level of economic security. The assessment of the economic security of an enterprise is established based on the results of a comparison (absolute or relative) of the actual performance of the enterprise with indicators. The level of accuracy of the indicator in this case is a problem, which lies in the fact that at present there is no methodological basis for determining indicators that take into account the characteristics of the enterprise, due, in particular, to its industry affiliation, form of ownership, capital structure, existing organizational and technical level. In the case of an unqualified determination of the value of indicators, the level of economic security of the enterprise may be incorrectly determined, which may lead to the adoption of managerial decisions that do not correspond to the real state of affairs. The indicator approach is quite justified at the macro level, where indicator values ​​are more stable.

There is another approach to assessing the level of economic security of an enterprise, which can be called resource-functional. In accordance with this approach, the assessment of the level of economic security of an enterprise is carried out on the basis of an assessment of the state of use of corporate resources according to special criteria. At the same time, business factors used by the owners and managers of the enterprise to achieve business goals are considered as corporate resources. In accordance with the resource-functional approach, the most effective use corporate resources necessary to fulfill the goals of this business is achieved by preventing threats of negative impacts on the economic security of the enterprise and achieving the following main functional goals of the economic security of the enterprise: ensuring high financial efficiency of the enterprise, its financial stability and independence; ensuring the technological independence of the enterprise and achieving high competitiveness of its technological potential; high efficiency of enterprise management, optimality and efficiency of its organizational structure; high level of qualification of the personnel of the enterprise and its intellectual potential, the effectiveness of corporate R&D; high level of environmental friendliness of the enterprise, minimization of the destructive impact of the results of activities on the state of the environment; high-quality legal protection of all aspects of the enterprise; ensuring the protection of the information environment of the enterprise, trade secrets and the achievement of a high level of information support for the work of all its services; ensuring the safety of the company's personnel, its capital, property and commercial interests. Each of the goals of the economic security of the enterprise has its own structure of sub-goals, determined by the functional expediency and nature of the enterprise. The resource-functional approach to assessing the level of economic security of an enterprise is very broad. An attempt to cover all the functional areas of an enterprise leads to a blurring of the concept of economic security, and the assessment of its level using the aggregate criterion of economic security, "calculated on the basis of the opinions of qualified experts on particular functional criteria for the economic security of an enterprise", is significantly influenced by the subjective opinion of experts. In addition, the question of determining the level of expertise of experts remains open. In addition, as is known, the integration of indicators using any of the known approaches, including using the specific weight of the significance of indicators, as suggested by E. Oleinikov, leads to a decrease in the accuracy and reliability of the assessment. In conclusion, it should be noted that the detailed development and control over the implementation of the target structure of the economic security of an enterprise significantly complicates the practical implementation of the resource-functional approach to assessing the economic security of an enterprise. The subjectivism of the resource-functional method is manifested both in the assessment of damages when determining particular functional criteria for the economic security of an enterprise, and in the process of distributing the specific weight of functional components when calculating the aggregate criterion for the economic security of an enterprise. Therefore, it is hardly possible to agree with the arguments of the authors of the resource-functional method, given in its defense, that "... it is the absence of a strict "Procrustean bed" of clearly defined assessment parameters that makes it possible to most effectively configure this flexible tool for a comprehensive assessment of the enterprise and its environment. business on the specifics of a candy organization". V. Zabrodsky proposed to use an approach that reflects the principles and conditions of program-targeted management and development to assess the economic security of an enterprise. In accordance with this approach, the assessment of the economic security of an enterprise is based on the integration of a set of indicators that determine economic security. In this case, several levels of integration of indicators and such methods of their analysis as cluster and multivariate analysis are used. This approach is distinguished by a high degree of complexity of the analysis performed using the methods of mathematical analysis. And if its use in the research area allows obtaining reliable results of assessing the level of economic security of an enterprise, then in the practical activities of enterprises it is very difficult. In addition - and this is noted by V. Zabrodsky - it is very difficult to "assess the stability of the aggregate integral indicator for a given area of ​​its change." The approach proposed by the author to assess the stability of the aggregate integral indicator makes it possible to assess the level of economic security of an enterprise, but rather from the position of a mathematician, rather than a manager. Based on the results of the analysis of the most well-known approaches to assessing the level of economic security of an enterprise, it can be concluded that these approaches are very difficult to use to assess the level of economic security of an enterprise in the proposed interpretation. In this regard, a different approach is needed to the choice of criteria for determining the level of their economic security. Based on the fact that the economic security of an enterprise is proposed to be considered as a measure of coordinating its interests with the interests of the subjects of the external environment, and any interest of the enterprise - as its interaction with the subjects of the external environment, as a result of which the enterprise makes a profit, then it would be logical to assume that the criterion The economic security of an enterprise is the profit received as a result of interaction with the subjects of the external environment, which the enterprise can already dispose of at its own discretion, i.e. net profit. In the absence of profit or, moreover, losses, it is impossible to speak about the observance of the interests of the enterprise and, therefore, that the enterprise is in economic security. On the contrary, in this case, the company is really facing the threat of bankruptcy. Thus, the proposed approach to choosing a criterion for the economic security of an enterprise is based on the receipt of profit by the enterprise. The profit of the enterprise - its absolute value or the results of its correlation with the resources expended - can be considered as a prerequisite for the conclusion about the economic security of the enterprise. However, it cannot be used to assess the level of economic security of the enterprise. The economic security of the enterprise, its independence and prevention of sliding into the critical risk zone can be ensured if the most important strategic directions for ensuring business security are determined, a clear logic scheme is built for the timely detection and elimination of possible dangers and threats, and mitigation of the consequences of economic risk. For creating reliable system enterprise security, it is necessary to carry out a complex preparatory activities. This work largely determines what decisions will be made in this area, how security agencies will be formed, what financial, material and human resources will be allocated, and, ultimately, the effectiveness of business security. Before making decisions, developing a concept, drawing up a system of plans, etc., it is necessary to objectively assess the situation in which the enterprise is located. First of all, it is necessary to study the environment at the macro and regional levels, as well as at the level of partners and competitors. The state of the environment can either create a favorable situation for business security, or, conversely, constantly initiate the emergence of difficult-to-predict dangers and threats. When assessing the environment, many points must be taken into account. These are the political and socio-economic situation in the country and the region, the predictability of the behavior of power structures and the direction of their policies, the state of the legal framework, the availability of material and raw materials, energy and labor resources, the crime situation, the state of the market environment: the availability of the necessary resources, markets, acceptable price level, competitiveness of products, opportunities to establish business contacts, the presence of real and potential competitors, the state of the market infrastructure, and many others. Particular attention should be paid to the study of business partners, their solvency, business reputation. Experience shows that in the conditions of an emerging market economy, in cases of establishing business relations with unscrupulous counterparties due to their violation of contractual obligations, significant economic damage can be caused to the enterprise. Serious attention should also be paid to competitors, since if they use methods of unfair competition for the enterprise, serious dangers and threats with severe economic consequences may arise. At the preparatory stage, not only the environment is studied, but also the state of the enterprise itself. Moreover, the more complete and detailed the information, the more opportunities for an objectively justified management decision to create a reliable security system. To this end, it is necessary to assess the state of providing the enterprise with various kinds of resources, the degree of protection of security objects, the reliability of human resources and, above all, those who have access to trade secrets and take responsible risks. management decisions; the state of the financial, information, personnel, technical and technological, environmental, intellectual, political, legal and power components of economic security; the ability of the enterprise to create, maintain and equip its own security service, etc. Based on the extensive information received, the concept of economic security of the enterprise is being developed. The concept of economic security of an enterprise is a system of views, ideas, targets, permeated with a single idea, on the problem of security of the main objects of enterprise security, as well as a system of measures, ways, directions for achieving the goals and creating favorable conditions for achieving business goals in conditions of uncertainty, and as well as the existence of internal and external threats. The concept is not some kind of detailed program or plan for ensuring security, but a fundamental position, concept, system of views, requirements and conditions for organizing security measures at various stages and levels of production activities, a logical scheme (program) for the functioning of the enterprise security system.

The concept of enterprise security is an officially approved document. The concept of economic security of an enterprise may include the following blocks.

1. Description of the problem situation in the field of enterprise security: a) determination of the state of the environment; b) analysis of the state of the enterprise, its resource potential, the degree of protection of security objects, the reliability of personnel potential, the state of its functional components: financial, personnel and intellectual, legal, informational, technical and technological, environmental, power, etc.; c) identification of potential and real dangers and threats, their ranking according to the degree of significance or danger according to the time of occurrence or the amount of possible damage; d) determination of the causes and factors of the emergence of hazards and threats; e) forecasting possible negative consequences individual hazards and threats, calculation of possible damage; e) formulation of the problem situation.

2. Determining the security target: a) formulating a security policy and strategy; b) definition of the security goal; c) setting goals that contribute to the achievement of the goal and the implementation of the formulated policy and the chosen type of strategy.

3. Building an enterprise economic security system: a) formulating the functions of an enterprise security system and choosing the principles on which it is based; b) definition of security objects and analysis of the state of their security; c) creation of bodies (subjects) for ensuring security; d) development of security mechanisms; e) creation of an organizational structure for managing the enterprise security system.

4. Development of methodological tools for assessing the state of economic security of an enterprise: a) determining the fundamental criteria and indicators of the state of economic security; b) the choice of methods for assessing the state of economic security of the enterprise; c) formation of a system of methods for analyzing economic risk.

5. Calculation of the forces and means necessary to ensure security: a) calculation of the required amount of material, technical, energy and other resources, means of protection and protection of security facilities;

b) determination of the required amount of human resources and the cost of their maintenance and stimulation of labor; c) determination of the financial costs necessary to ensure the safety of the enterprise; d) comparison of the necessary costs with the possible damage from the impact of hazards and threats.

6. Development of measures to implement the main provisions of the concept of enterprise security: a) determination of the conditions necessary and sufficient for the implementation of the concept; b) finding sources of resource support for the concept; c) allocation of financial resources for the implementation of the concept; d) development of a strategic plan (or program), as well as work plans for the structural units of the security service to solve the tasks defined by the concept; e) training of professional personnel for the security service, as well as training the employees of the company (as far as they are concerned) in compliance with security rules, actions in emergency situations, access control rules, work with documents, compliance with trade secrets, etc.; f) the creation of a certain type of security service and the organization of its management; g) establishment of technical means of protection, etc.; h) monitoring the effectiveness of the implementation of the main provisions of the concept of economic security; i) development of the enterprise security system, its constant adaptation to changing conditions, improvement of the forms and methods of its work.

7. Conclusions on the need to develop and implement the concept of economic security of the enterprise and the effectiveness of its application:

a) compliance of the concept, the goals and objectives of the created security system formulated in it with real and potential threats and dangers;

b) the degree of sufficiency of allocated resources for the implementation of the concept;

c) the ability of the security service to solve the tasks facing it;

d) efficiency (economic, industrial, technical, environmental, etc.) of the implementation of the concept of economic security of the enterprise.

The most important strategic direction of ensuring the economic security of an enterprise is planning, which is carried out on the basis of a developed concept. As you know, planning is an integral element of management, its most important function. It is the plan that introduces the organizing principle into the process of solving certain problems. It should not only formulate measures, but also determine the sequence and timing of their implementation, indicate the performers and, very importantly, determine the forces and means of their implementation. Purely theoretically, one can imagine many dozens of plans that are aimed at ensuring the economic security of the enterprise. All planning begins with the development of a strategic plan for ensuring the economic security of the enterprise. This is the most general plan, which sets some quantitative guidelines for ensuring the functional components and, in general, the state of economic security of the enterprise, provides for the most optimal scheme use of resources for these purposes, organizational measures and interaction of structural units are being developed. Other plans also contribute to ensuring the economic security of the enterprise: financial, production, supply, personnel planning, etc., as well as work plans of individual structural units. Although they are not special security plans, they bring harmony, organization to the activities of departments and contribute to the most effective achievement of business goals. In addition to a special strategic plan for ensuring economic security, a whole range of other current plans can be developed at the enterprise. For example, plans for ensuring the security of functional components (financial, intellectual and personnel, technical and technological, political and legal, environmental, informational, power); specific work plans for the structural units of the security service (security, regime, personnel management, processing of documents marked "CT", engineering and technical protection, intelligence, counterintelligence, information and analytical group, headquarters); action plans to repel individual threats and in crisis situations (in case of an explosion threat, in case of hostage-taking or kidnapping of employees, in case of an attack on enterprise facilities, in case of extortion or blackmail, in case of an attack on collectors, etc.). As a general rule, the information contained in these specific plans is strictly confidential. It is brought to the attention of specialists and relevant managers. If necessary, specific recommendations, instructions, etc., can be developed on the basis of the plans, and then the practical implementation of the developed plans is carried out.

One of the most important strategic directions for ensuring the economic security of an enterprise is the identification, prevention, neutralization, suppression, localization, reflection of dangers and threats, and, if necessary, compensation for damage, restoration of protected objects affected by illegal actions, negligence, force majeure and etc. The implementation of this strategic direction requires high skill and professionalism of the company's employees, significant expenditure of corporate resources, good organization, clarity, discipline, etc. In fact, the practical solution of this problem is the embodiment of the most important provisions of the concept, policy and security strategy ; the system of economic security of the enterprise manifests itself in action. To implement such an important strategic direction of security for each security object (material assets, products, personnel, information, etc.), a fundamental, conceptual model (algorithm) of security should be developed. These models can have both common elements and their own specifics arising from the features and properties of the security object. This model allows us to consider the problem in the interrelation of both the object of the threat or attack, the threats themselves, and the means of ensuring security. Undoubtedly, each enterprise can have its own approach, its own threats and their sources, their own security tools, etc. this case what is important is the fundamental approach (algorithm) itself, which is the methodological basis for detailing specific protection measures for a particular security object.

2.5. Indicators and indicators of the economic security of the enterprise

From the precise identification of threats, from right choice indicators of their manifestation, that is, a system of indicators for monitoring (they are also called indicators), depends on the degree of adequacy of the assessment of the economic security of the enterprise existing in production reality and a set of necessary measures to prevent and parry the danger, corresponding to the scale and nature of the threats. One of the goals of monitoring the economic security of an enterprise is to diagnose its state according to a system of indicators that take into account specific industry features that are most characteristic of a given enterprise and are of great strategic importance for the latter.

If you use a similar methodology to build a system of quantitative and qualitative indicators of economic security at the enterprise level, then it is necessary to include the following indicators (of course, this list requires specification for each type of production, ranking indicators into primary and secondary):

a) production indicators:

Dynamics of production (growth, decline, stable state, rate of change);

Actual level of capacity utilization;w

Share of R&D in the total scope of work;w

Share of R&D in total R&D;w

The rate of renewal of fixed production assets (renovation);w

Stability of the production process (rhythm, level of workload for a certain time);

Share of production in GDP (for especially large monopoly enterprises);

Assessment of product competitiveness;w

Age structure and technical resource of the fleet of machines and equipment;

b) financial indicators:

The volume of the "portfolio" of orders (total volume of expected sales); w

Actual and required amount of investment (to maintain and develop existing capacity);

The level of innovation activity (volume of investment in innovation);

The level of profitability of production; w

Return on assets (capital intensity) of production; w

Arrears (receivables and payables);w

The share of provision with own sources of financing of working capital, materials, energy carriers for production;

c) social indicators:

The level of wages in relation to the average for industryw or the economy as a whole;

The level of wage arrears;

Loss of working time;

Structure of personnel potential (age, w qualification).

With regard to the specifics of the enterprise and in accordance with the actual and standard values ​​of its technical and economic indicators and the magnitude of their deviation from the barrier (threshold) values ​​of economic security indicators, the state of this enterprise can be characterized as:

a) normal, when indicators of economic security are within the threshold values, and the degree of use of the existing potential is close to technically justified standards for loading equipment and areas;

b) pre-crisis, when the barrier value of at least one of the indicators of economic security is crossed, while others approached a certain neighborhood of their barrier values ​​and at the same time the technical and technological possibilities for improving the conditions and results of production by taking preventive measures against threats were not lost;

c) a crisis, when the barrier value of most of the main (according to experts) indicators of economic security is crossed and there are signs of the irreversibility of the decline in production and partial loss of potential due to the exhaustion of the technical resource of equipment and areas, staff reductions;

d) critical, when all (or almost all) barriers separating the normal and crisis states of production development are violated, and a partial loss of potential becomes inevitable and inevitable.

There are various methods (correlation links, weight coefficients, etc.) and approaches to determining the integral indicator of economic security that characterizes the effect of heterogeneous factors on the state of the enterprise.

If we use a graphical approach, then such a criterion for the state of production that meets the requirements of economic security will be the condition S n> S pc > S cr, where S n is the area of ​​the polygon during normal or pre-crisis development of production; S pc is the area of ​​the polygon in the crisis or threshold zone of the state of production; S cr is the area of ​​the polygon in the critical zone of the state of production.

It should be noted that the value of graphical interpretation of the results of an indicative analysis of economic justifications, estimates, calculations in practice is often underestimated. It contributes to a better perception and acceleration of obtaining not only quantitative, but also qualitative values ​​of indicators, which plays an important role in the visual, operational, comprehensive assessment of the consistency of heterogeneous factors that determine the state and development trends of an enterprise. The graph contains a lot of information, but its main advantage is that it gives a fairly complete picture. The graph not only characterizes the current state of the enterprise, but also the state of its security, to which it is necessary to strive. Having similar data on competing or related enterprises, you get the opportunity to compare yourself with other enterprises and evaluate your relative strengths and weaknesses, compare and match your capabilities and the capabilities of subcontractors. Or compare the state of the enterprise in the dynamics of different years and reliably analyze whether the enterprise is progressing or degrading, identify and fend off dangerous deviations from the normal state.

As an example of a qualitative analysis of the state of economic security, let's consider an enterprise of science-intensive engineering, which has the most complex potential structure and is characterized by the following system of indicators of economic security in normal conditions its functioning, threshold parameters (indicator values) of the critical level of the state and indicators of the actual state (see Table 1). The system of indicators of the actual state was compiled by us on the basis of averaged data on the results and operating conditions of some high-tech industries available in the press. Each specific enterprise can independently determine its own system of indicators. To assess the deviations, the values ​​of the indicators are normalized relative to the value of the indicators of the normal functioning of the enterprise, taken as a unit, the threshold values ​​of the economic security indicators and the values ​​of the indicators of the actual state of the production of the enterprise are calculated in fractions of a unit. Then, for example, the standard for the use of production capacity at its full load in the stationary mode of operation of the enterprise will be equal to one, and the threshold value of the indicator for the critical level of economic security will be 0.5, while its actual use will be 0.25.

Table 1.- Characteristics of the state of economic security of the enterprise of science-intensive engineering

Indicators of economic security of the enterprise		The value of the indicator in the normal state of production,%	Normal production state level	Critical level of the state of production (expert assessment)	The actual level of the state of production
Funding volume working capital etc.
Capacity utilization rate
The level of profitability of production
Share of R&D in scope of work
Share of R&D in total R&D
The level of wages to the industry average
BPF update rate
Share of employees over 50 years old
Specific weight of equipment with a service life of up to 10 years
return on assets

Normative, actual and threshold values ​​of indicators characterizing the age and qualification composition of the enterprise's employees, the age structure of the equipment fleet were determined as follows (see Table 2).

Table 2-Characteristics of the values ​​of individual indicators

Since the capacity utilization rates and many others do not exceed 30% of the norm, when the actually funded work is performed, this enterprise will be in a critical or, at best, pre-crisis state. Consequently, he is faced with the task of finding such a volume of orders (missing funding) that will bring the enterprise to a higher level of production. The degree of survivability of industrial enterprises in the conditions of the crisis turned out to be quite high, in connection with which the forecasts about the termination of their activities did not come true. The fact is that the possibility of survival of these enterprises is determined by the competitiveness of their products, which, in turn, depends on the level of domestic prices for products and services.

Domestic prices are influenced by two groups of main factors:

1) expenses for the creation of scientific and technical reserves, for wages personnel, depreciation;

2) prices for consumables - raw materials, semi-finished products, components, etc.

The degree of influence of the first group of factors on the level of domestic prices is constantly decreasing, while the second group is growing, since the prices for fuel and energy resources, many semi-finished products and components have approached or already exceeded the level of world prices.

The critical moment will come when the company's products become completely uncompetitive in the domestic and foreign markets. So far, this moment has not yet arrived, but in recent times industrial production in Russia has come close to the limit when it will remain unclaimed and may cease to function. Maintaining the necessary potential of the enterprise in modern conditions should be based on a comprehensive solution to the problem of multi-channel resource support for its life from various sources, primarily through the stable growth of the commercial sector, which will help minimize dependence on state budget financing while maintaining the existing potential to the maximum. At the same time, it is necessary to take into account the possibilities of structural transformation for the effective loading of the enterprise, improving its financial and economic situation and increasing competitiveness. The conquest of new markets for their products as additional sources of funds is necessary to compensate for the lack of funding and bring it to the level of threshold values ​​of the economic security indicators of the enterprise, below which the irreversible degradation of its potential begins, in which the very formulation of the problem of assessing economic security loses its meaning. The identification and adoption of measures aimed at preventing threats to economic security involves an analysis of the hypothetical state of the enterprise as a result of the implementation of previously adopted strategic economic and scientific and technical decisions for this enterprise, general trends and processes in the demand for products and services, investments, etc.

Since the manifestation and action of threats is not a one-time act, but a complex dynamic process, and the process is deterministic, that is, with a fairly rigid temporal structure of cause-and-effect relationships of events occurring in production, then the assessment of economic security should be carried out in the dynamics of changes in the potential of this production on some time interval, which should be determined on the basis of ideas about the reliability of information used as a forecasting base (technically and economically justified standards, norms, etc.). Accordingly, for forecasting control points (for example, at the end of each year or at the end of the entire period), it is necessary to calculate the technical and economic indicators of the state of production of the enterprise, which are the basis of such an assessment. To build and comprehensive technical and economic assessment of hypotheses or possible strategies for the development of production at the control points of the established forecasting horizon, appropriate tools are needed, which can be various methods used in economic and scientific and technical forecasting. The constant strengthening of factors that threaten the economic security of the enterprise and cause its depressive development raises the question of creating a system for monitoring the state and dynamics of the enterprise's development in order to prevent imminent danger in advance and take the necessary protection and countermeasures.

2.6. Organization of monitoring of threats to economic security at the enterprise

Like any system, the economic security system of an enterprise requires constant self-testing and updating, otherwise it is not able to adequately respond to a constantly changing environment. To this end, it is necessary to monitor the leading parameters, an algorithm for "early warning" of negative, destructive processes at different levels of management in terms of economic security criteria, and the identification of "system destroyers" should be created. The constant strengthening of factors that threaten the economic security of the enterprise and cause its depressive development raises the question of creating a system for monitoring the state and dynamics of the enterprise's development in order to provide early warning of impending danger and take the necessary protection and countermeasures.

The main objectives of monitoring should be:

Assessment of the state and dynamics of the enterprise development;

Identification of destructive tendencies and processes of development of the potential of the enterprise;

Determining the causes, sources, nature, intensity of the impact of threats to economic security;

Forecasting the consequences of the action of threats to economic security;

System-analytical study of the current situation and trends in its development, development of targeted measures to parry threats to the enterprise.

Monitoring should be the result of the interaction of all interested services of the enterprise. When monitoring, the principle of continuous monitoring of the state of the monitored object should apply, taking into account the actual state and trends in the development of its potential, as well as general development economy, political situation and the action of other system-wide factors. Monitoring requires appropriate methodological, organizational, informational and technical support. The content and sequence of monitoring are presented in the table.

	Identification of the enterprise (economic entity) - the object of monitoring.
	Formation of a system of technical and economic indicators for assessing the economic security of an enterprise, taking into account the specifics of its functioning.
	Collection and preparation of information characterizing the state of the monitored object.
	Identification (determination) of factors characterizing promising directions enterprise development.
	Modeling and formation of scenarios or strategies for the development of an enterprise.
	Calculation of technical and economic indicators of the enterprise for the entire depth of the forecast period.
	Conducting an analysis of indicators of the economic security of the enterprise.
	Development of proposals for the prevention and neutralization of threats to the economic security of the enterprise.

The stated methodological approach and tools for analyzing and diagnosing the state of an enterprise allow us to sufficiently fully explore the complex of factors that threaten the economic security of an enterprise, meaningfully and purposefully organize and perform the necessary monitoring, systematically analyze a dynamically changing socio-economic situation, and conduct a feasibility study of managerial decisions.

The implementation of the strategy of stable and efficient functioning of the enterprise involves a comprehensive solution of the following management tasks: market research; investment support for production and reproduction through the rational organization of cash flows and borrowings; creation of innovative groundwork - scientific, technical, technological, design - to ensure competitive superiority own products; improving the structure and composition of human resources, etc.

Ultimately, the task of enterprise management is to search for and create competitive advantages, only the presence of competitive advantages and their compliance with the goals and objectives of the enterprise can ensure its economic security.

Decree of the President of the Russian Federation of April 29, 1996 N 608 "On the State Strategy for the Economic Security of the Russian Federation (Basic Provisions)" Fundamentals of economic security (State, region, enterprise, individual). Ed. E.A. Oleinikov. M., CJSC "Business School "Intel-Synthesis", 1997. P. 138.

The system of economic security of each enterprise is individual, its completeness and effectiveness depend on the legislative framework in force in the state, on the volume of material, technical and financial resources allocated by the heads of enterprises, on the understanding by each of the employees of the importance of ensuring business security, as well as on the experience of the heads of security services enterprises.

Reliable protection of the economic security of an enterprise is possible only with an integrated and systematic approach to its organization. Therefore, in the economy there is such a thing as a system of economic security of an enterprise. This system provides an opportunity to assess the prospects for the growth of the enterprise, to develop tactics and strategy for its development.

The priority principle of the organization and functioning of the company's security system must be considered its complexity, which can be depicted in the form of a three-dimensional model (Fig. 2.1).

The main elements of the enterprise economic security system are:

1) protection of trade secrets and confidentiality of information;

2) computer security;

3) internal security;

4) safety of buildings and structures;

5) physical security;

6) technical safety;

7) communication security;

8) security of economic and contractual activities;

9) safety of transportation of goods and persons;

11) fire safety;

12) environmental safety;

13) radiation and chemical safety;

14) competitive intelligence;

15) information and analytical work;

16) expert verification of the mechanism of the support system. The organization of the security system of any commercial enterprise should have the following four levels:

1. Administrative - management decisions necessary to ensure the smooth functioning of the facility.

2. Operational - measures to ensure the security of an economic entity by specific means and methods.

3. Technical - use modern technologies in the field of ensuring all types of security.

4. Access control - a system of physical security, in particular the protection of the financial, intellectual and material and technical values ​​of the enterprise. At the same time, the protection of the territory covers the following main components:

Rice. 2.1. in

o mechanical protection system;

o intrusion warning device;

o optical (television) system of knowledge of offenders;

o defensive system (sound and light alarm);

o central security control post;

o personnel (patrols, guards, regular, mobile rapid response team, operators).

At the same time, one should not forget that effective protection of the property of an object is possible only with sufficient autonomy of the protection activity. If the security guards observe the uniform rules of the enterprise regime, the administration should not serve the regime any pressure in the form of abolishing or lowering the level of the existing rules for restricting access to the facility.

The main task of the enterprise economic security management system is to anticipate and prevent possible threats leading to a crisis state, as well as to conduct anti-crisis management, which is aimed at bringing the enterprise out of a crisis state; minimization of external and internal threats to the economic condition of a business entity, including its financial, material, information, human resources, based on the developed set of measures of an economic, legal and organizational nature. It should be borne in mind that the primary economic, legal and organizational measures that provide the foundation, the basis of the security system, in contrast to the secondary ones - technical, physical, etc., are of the greatest importance in ensuring the economic security of entrepreneurship.

In the process of achieving the set goal, the company solves specific tasks that unite all areas of security.

Tasks solved by the security system:

o forecasting possible threats to economic security;

o organization of activities to prevent possible threats (preventive measures);

o identification, analysis and assessment of real threats to economic security that have arisen;

o making decisions and organizing activities to respond to emerging threats;

o continuous improvement of the system for ensuring the economic security of entrepreneurship.

The object and subject of the system for ensuring the economic security of entrepreneurship are closely interconnected. The object of the system, as noted, is the stable economic condition of a business entity in the current and prospective periods. The specific objects of protection are resources: financial, material, informational, personnel. The subject of the system for ensuring the economic security of entrepreneurship is more complex, since its activity is determined not only by the features and characteristics of the object, but also by the specific conditions of the external environment of the business entity. Based on this, we can distinguish two groups of entities that ensure the economic security of entrepreneurship: external and internal.

External entities include legislative, executive and judicial authorities, designed to guarantee the security of all, without exception, law-abiding participants in business relations, and the activities of these bodies cannot be controlled by the entrepreneurs themselves. These bodies form the legislative basis for the functioning and protection of entrepreneurial activity in its various aspects and ensure its implementation.

Internal entities include persons directly engaged in activities to protect the economic security of a particular business entity. The subjects can be: employees of the company's (enterprise's) own security service and invited employees from specialized firms that provide services to protect business activities.

Security can create two groups of subjects (Fig. 2.2).

Rice. 2.2. in

The main condition for the formation of the system of economic security of the enterprise is the definition of areas in which the factors of danger and threats operate.

These areas include security in the technogenic, scientific and technical, environmental, informational, psychological spheres; physical and fire safety. These areas have been analyzed in detail in the previous section. It should be noted that the second level subsystems mentioned above may include third level subsystems. For example, subsystems of economic security can be financial, commercial, property, etc.

The reliability and effectiveness of the enterprise security system is determined by one criterion - the absence or presence of material damage and moral damage inflicted on it. The content of this criterion is characterized by the following indicators:

1) prevention of leakage of confidential information;

2) prevention of illegal actions on the part of the personnel of the enterprise, its visitors, customers or the termination of such actions;

3) safety of property and intellectual property of the enterprise;

4) prevention of emergency situations;

5) termination of violent crimes against individual (specially designated) employees of the enterprise and their groups;

6) timely detection and suppression of attempts of unauthorized entry into the protected facilities of the enterprise.

An enterprise security policy is a guideline for action and decision making that facilitates the achievement of goals. To establish these general guidelines, it is necessary to formulate the goals of ensuring the safety of the enterprise.

The components of the security policy are given an essay. 2.3.

The goals of a security policy can be:

* strengthening labor discipline and increasing its productivity;

* protection of legal rights and interests of the enterprise;

* strengthening the intellectual potential of the enterprise;

* Preservation and enhancement of property;

* increasing the competitiveness of manufactured products;

* as complete as possible Information Support activities of the enterprise and increase its efficiency;

* focus on standards and leadership in the development and development of new technology and products;

* performance production programs;

* assistance to management structures in achieving the goals of the enterprise;

o Preventing dependency on casual and unscrupulous business partners.

Rice. 2.3. in

In view of the above, it is possible to identify such general guidelines for action and decision-making that facilitate the achievement of these goals:

o maintaining and increasing the resource potential, carrying out a set of preventive measures to increase the level of protection of the property and personnel of the enterprise;

o involvement in activities to ensure the safety of the enterprise and all its employees;

o professionalism and specialization of the personnel of the enterprise;

o priority of non-forceful methods of preventing threats and their neutralization.

3.1. The concept of economic security of the enterprise. Legal support of the economic security of the enterprise

3.2. Enterprise economic security system. Exercise. construction principles

3.3. Risk and its impact on the economic security of the enterprise. Enterprise economic risk management

And do not rely on the fact that the enemy will not come, rely on the means at your disposal to meet him.

And do not rely on the fact that the enemy will not attack; rely on our positions being invulnerable to attack.

Xun Tzu

The concept of economic security of the enterprise. legal support of the economic security of the enterprise

The specificity of national market relations lies in the fact that all economic entities constantly operate in conditions of uncertainty and risk. In accordance with the Economic Code, economic entities are recognized as economic organizations that operate on the basis of the right of ownership, the right of economic management or operational management and have the status of a legal entity. An enterprise is an independent business entity created to meet public and personal needs through the implementation of production, research, trade, and other economic activities. The main purpose of any business is to make a profit. So, in modern economic conditions, the main task of the management of any enterprise is to protect its interests from external and internal threats.

In this regard, in the conditions of imperfect competitive relations and current legislation, even at the beginning of the enterprise's activity, it is necessary to provide for measures to ensure economic security that will eliminate or minimize the negative impact of external and internal threats.

Based on the fact that the main principle of a market economy is the interaction of an economic object and the market, which is a set of objects and at the same time an independent integrity, an economic entity can exist only if it constantly interacts with the market environment. This requires the normal functioning of both the enterprise itself and the market as a whole. Security cannot be impersonal - it is quite natural that danger (the concept of "threat") can come from someone or something (the concept of "potential adversary") and is directed at someone or something (the concept of "object") . So, you can define a specific security formula: safety- the state of stable life of the object in relation to the influence of the threats of a potential adversary.

In turn, in economic security of the enterprise (EBP) understand the state of its protection from negative impact external and internal threats, destabilizing factors, which ensures the sustainable implementation of the main economic interests and goals of the statutory activity.

aim Ensuring the economic security of an enterprise (firm) should be a comprehensive counteraction to potential and real threats, the elimination or minimization of which should guarantee the success of the business entity in the unstable conditions of the external and internal environment. Achieving the above goal becomes possible if the enterprise (firm) economic security policy is formed and implemented as a general guideline for actions and decision-making, which facilitates the achievement of the goal. This resolves the following tasks to ensure the economic security of the enterprise (Fig. 3.1).

Rice. 3.1.

The internal content of the concept of economic security of an enterprise is quite complex and contains a number of elements, in particular, the object and subject of security. The object of economic security of the enterprise everything that security efforts are aimed at, or that needs protection (Fig. 3.2):

■ personnel personnel of the enterprise, namely: management, shareholders, structural divisions and their employees, whose functions are related to various types information;

■ property, intellectual and financial capital of the enterprise;

■ the types of financial and economic activities of the enterprise are inherent in the specifics of the company.

Rice. 3.2.

So, the object of economic security of the enterprise is the whole system of its full functioning. If at least one of the objects of economic security of the enterprise is damaged, the latter experiences a corresponding impact on separate plot firms, can turn into a danger or threat of loss of balance of the equilibrium of the production and economic mechanism of the enterprise. Each enterprise (enterprise) has a more general security object, as well as a specific one, due to the characteristics of its activities.

The direct organization of ensuring the safety of the above objects is entrusted to the subjects of the economic security of the enterprise, namely the relevant persons, divisions, services, bodies, departments and institutions.

Subjects of economic security of the enterprise can be classified in a number of ways (Fig. 3.3).

According to accessories:

■ own security services that are part of the structure of economic entities and are fully maintained at their expense. The structure of these divisions is based depending on the level of formation of the company, an array of issues, the solution of which is assigned to these services by the management of the enterprise at one or another stage of its development;

■ independent commercial or government organizations hired by the enterprise to perform functions to ensure certain or all aspects of its security. Such entities, as a rule, specialize either in purely regime and security services (protection of buildings, structures, transport, individual employees of enterprises, institutions, members of their families, etc.), or in purely economic, legal or consulting services.

Depending on direct participation in ensuring the security of the enterprise:

■ special entities created solely to perform the functions of ensuring the security of the company, both its own security service and attracted under the terms of the contract;

■ drinking special subjects, whose direct functions include a number of those aimed at ensuring the security of the enterprise. Such entities are the personnel department, the financial and credit department, the medical unit, and the like;

■ other personnel and structural subdivisions, whose participation in the implementation of measures to ensure the security of the enterprise is of an exceptional nature.

Depending on the form of ownership and subordination:

■ state bodies - exercise powers for the security of financial and economic entities, in whose structure they are included, or provide services to third-party firms on the terms of concluded agreements, an example of which is the activity of the State Security Service of the Ministry of Internal Affairs of Ukraine on security measures for all commercial banks in Ukraine without exception ;

■ non-governmental bodies, which are represented by security organizations, analytical centers, information and consulting services, for an appropriate fee, under the terms of the contract, provide services for the protection of objects, protect information, trade secrets, etc. This group of entities also includes the own security services of an enterprise of a non-state form property.

Depending on the legal basis for functioning (the legitimacy of subjects):

■ official bodies that function within the framework of the current legislation of Ukraine and international treaties, the consent to be bound by which is provided by the Verkhovna Rada of Ukraine;

■ illegitimate structures whose activities take place outside the legal framework of Ukraine. Now their functioning has the dynamics to decrease, which is caused by the refusal of business entities from their "services", but their existence should not be denied. These subjects, that is, the "roof", offer their services through threats, violence, pogroms, while guaranteeing protection from such structures. Typically, such services are offered to business entities whose activities are wholly or partly carried out in the shadows, which is grounds for blackmail.

The list of the above subjects of the economic security of the enterprise, except for the last one, successfully forms the market for services to ensure the economic security of business structures. Most often, entrepreneurs form the demand for the physical protection of buildings, collection, a set of protective measures against racketeering and listening to telephone channels, premises from radio bugs, computers and computer networks from unauthorized entry and viruses.

Rice. 3.3.

There is somewhat less demand for services to organize the protection of documented information, primarily that which contains state and commercial secrets. Also, insufficient attention is paid to work with personnel, access to confidential information.

Insufficiently from the point of view of security, the problem of external contacts of the enterprise is studied. It proposes an analysis of the reputation of co-executors, counterparties, their creditworthiness, financial solvency; study of competitors, market research, that is, ensuring the applied aspects of the security of modern marketing. The only exception is commercial banks for whom researching potential customers is a matter of survival is closely related to the return of loans.

According to the analysis of the modern world market of security services, about 60% of the volume of concluded transactions are security services; technical support services - 15% respectively; private detective services - 10%.

In turn, the security services market consists of approximately equal parts for the protection of stationary objects, personal protection, protection of public events, escort of goods and valuables during transportation. At the same time, if an enterprise lacks its own capabilities and the capabilities of a security company hired by the enterprise on a permanent basis, then the enterprise turns to the market of specialized services that are related to the markets for goods (technical security equipment), specialists and information.

It should be noted that the market for security services is quite difficult to analyze, since it is characterized by the absence of clear boundaries. As a rule, firms operating in this market are diversified, and therefore it is only conditionally possible to single out companies that provide services only in the field of security. The most common areas of their activity:

■ security of office premises;

■ training and provision of bodyguards;

■ training of professional bodyguards;

■ consultations;

■ protection of cargo transportation;

■ protection of car parks;

■ establishment of technical security equipment.

Among other special services provided by specialized companies (security agencies), the following prevail: the protection of public events, the sale of weapons, the creation local systems cryptographic protection of information, joint patrols with the police.

The most promising types of security services include the collection of information, including on the creditworthiness of business partners and the reliability of transactions, the provision of comprehensive services for the protection of commercial enterprises, escort of goods and valuables, as well as services for technical protection, information security training. They should be considered promising because it is with them that the volume of transactions is constantly growing.

Other salient feature of the modern market of security services can be traced in the development of business in the field of security, primarily due to the expansion of the circle of clients with the involvement of more reputable commercial structures, to a lesser extent - due to the diversification of services (expanding their range or deepening specialization).

The greatest demand for the services of security agencies is shown by commercial banks and companies involved in financial activities (financial and insurance companies, as well as companies operating in the stock market). Such a business area, in addition to conventional security services, especially needs to protect its own confidential information, which is provided with technical security tools. In addition, most of them are liquid, have a solid reputation, and we can assume that attracting clients of this particular category will provoke the main competition in the security business.

In modern conditions legal regulation business security becomes important. First of all, it should be noted that in Ukraine there is no separate law that would regulate relations between subjects of law to protect business or corporate rights from encroachment by both criminal groups and corrupt government structures. Therefore, the rules of law governing these relations are contained in separate laws of Ukraine and in by-laws. Most often, in these rules of law, a person (as a subject of law) acts not as a businessman (that is, a person engaged in entrepreneurial activity), but as an individual (that is, regardless of the type of occupation).

So, public relations related to ensuring the economic security of business regulate such regulations (Fig. 3.4):

■ Constitution of Ukraine;

■ Criminal and Criminal Procedure Codes of Ukraine, that is, collections of normative acts providing for criminal liability for violation of the current legislation (including in the field of business security) and normative acts defining the very process of bringing perpetrators to criminal liability have been codified;

■ The Code of Ukraine on Administrative Offenses, that is, a codified collection of regulations providing for administrative responsibility for violating applicable law. One can, of course, object that what kind of protection of the safety of entrepreneurial activity is this, if, on the contrary, the codes provide for liability (criminal or administrative) for violations committed by merchants or individuals in the course of commercial activities. Let's give an example: there are two commercial structures, one carefully observes the laws, pays taxes, fully pays customs duties when importing goods from abroad, licenses its activities - these payments, of course, form the final price of goods or services that the company sells. Another commercial structure works half "in the shadows" - it does not pay taxes, imports smuggled goods, does not license its activities. Of course, the price of goods or services in these two structures will not be comparable at all, as a result of which the law-abiding commercial structure will go bankrupt because it cannot compete with another commercial structure. The laws, by establishing punishment for illegal activities, do not allow merchants to act by illegal methods, thereby maintaining healthy competition and protecting the rights of law-abiding competitors. Such examples can be given in almost every rule of law;

■ Economic and Civil, Economic Procedural and Civil Procedure Codes of Ukraine;

■ Tax code;

■ decrees of the Cabinet of Ministers, resolutions of the Cabinet of Ministers, regulations of the National Bank of Ukraine, other by-laws of the executive branch, departmental orders and instructions;

■ Laws of Ukraine that regulate certain aspects of business entities' activities.

The list of laws can be significantly supplemented, because almost every one of them has rules that, by regulating the activities of subjects of law, restricting its rights to commit illegal actions, thereby ensure the safety of business activities of a law-abiding subject of law. In 2012, the Verkhovna Rada of Ukraine submitted a draft Law "On Private Detective (Investigative) Activities" dated 13.12.2012 No. 1093, which defines the general legal framework for private detective (investigative) activities in Ukraine as one of the ways to ensure constitutional guarantees of a person on protection of their legitimate rights and interests.

Rice. 3.4.

This is not the first attempt to create a legislative framework for the activities of numerous private security and detective agencies in the country. The initiators of the bill note that in countries where private detective activity is regulated by law, their work significantly increases the responsibility of the state law enforcement system for a timely and highly professional response to the needs of citizens and society. In addition, it frees the police from the need to perform many insignificant and unusual functions. So, it contributes to the general improvement of the criminogenic situation. According to the proposed draft law, employees of security and detective agencies are allowed to collect information from open sources, that is, from books, newspapers, reference books, television programs; The Law "On Information" to receive information, on the basis of written requests, from various enterprises, institutions and organizations. It is also allowed to receive information by questioning citizens, but if they themselves want to answer the questions posed. You can also outdoor surveillance (using video) in open areas, in public places, public transport and other facilities to which access is limited. However, it is also possible on those to which access is limited, that is, in office, utility or residential premises, but only with the consent of their owners or users. Thus, if this law is adopted, the legal framework for activities will be created, including systems for ensuring the economic security of the enterprise.

Russian reality dictates the need to create a system of economic security for entrepreneurship, which ensures the state of protection of the vital interests of individuals and legal entities.

The economic security of an enterprise is the state of the most efficient use of corporate resources to prevent threats and ensure the stable functioning of the enterprise now and in the future. The economic security of an enterprise is characterized by a combination of qualitative and quantitative indicators, the most important of which is the level of economic security.

The level of economic security of an enterprise is an assessment of the state of use of corporate resources according to the criteria of the level of economic security of an enterprise. In order to achieve the highest level of economic security, an enterprise must ensure maximum security of the main functional components of its work. The functional components of the economic security of an enterprise are a combination of the main directions of its economic security, which differ significantly from each other in their content.

The approximate structure of the functional components of the economic security of the enterprise:

Financial;

Intellectual and personnel;

Technical and technological;

Political and legal;

Ecological;

Informational;

Power.

Each of the listed functional components of the economic security of an enterprise is characterized by its own content, a set of functional criteria and methods of provision. The essence of the functional components of the economic security of the enterprise will be discussed in more detail below.

To ensure economic security, the enterprise uses the totality of its corporate resources. Corporate resources are business factors used by the owners and managers of an enterprise to achieve business goals.

Among them we highlight:

a) a resource of capital. Share capital of the enterprise in combination with borrowed financial resources is the circulatory system of the enterprise and allows you to acquire and maintain other corporate resources that are initially absent from the creators of this enterprise;

b) personnel resource. The managers of the enterprise, the staff of engineering personnel, production workers and employees with their knowledge, experience and skills are the main conducting and connecting link that connects all the factors of this business together, ensuring the implementation of the business ideology, as well as the achievement of business goals;

c) a resource of information and technology.

Information relating to all aspects of an enterprise's activities is currently the most valuable and costly of all enterprise resources. It is information about changes in the political, social, economic and environmental situation, changes in the enterprise's markets, scientific, technical and technological information, specific know-how related to any aspects of this business, new in the methods of organizing and managing a business that allow the enterprise to adequately respond to any changes in the external business environment, effectively plan and carry out their business activities;

d) resource of machinery and equipment. Based on the available financial, information technology and personnel capabilities, the enterprise acquires technological and other equipment that is necessary, in the opinion of the enterprise's managers, and available, based on available resources;

e) rights resource. With the development of civilization, the depletion of natural resources and the increase in business value intangible assets the role of the resource of rights has grown sharply. This resource includes the rights to use patents, licenses and quotas for the use of natural resources, as well as export quotas, rights to use land, and at present the value of urban areas not intended for agriculture, but used for administrative development has greatly increased. The use of this resource allows the enterprise to join the advanced technological developments without spending their own expensive scientific research, as well as access non-public business development opportunities.

The main reason for the need to ensure the economic security of an enterprise is the task facing each enterprise to achieve the stability of its functioning and create growth prospects to fulfill the goals of this business.
Business goals should be understood as a system of incentives that make people start a new business.

These incentives include:

Preservation and increase of the capital of the shareholders of the enterprise based on the excess of the deposit interest rate of banks;

Self-realization through this business of its initiators and top management of the enterprise;

Satisfying the various needs of people and society as a whole. This motive is especially often dominant in the activities of state or municipal enterprises.

Formed on the basis of the business initiators' vision of its goals, the business philosophy is a system of values ​​and norms of behavior adopted at this enterprise, as well as the place and role of the enterprise in the business system and in society as a whole.

Factors and sources of threats to the economic security of the enterprise. Obviously, the level of economic security of an enterprise is based on how effectively the services of this enterprise manage to prevent threats and eliminate damage from negative impacts on various aspects of economic security. The sources of such negative impacts can be conscious or unconscious actions of people, organizations, including public authorities, international organizations or competing enterprises, as well as a combination of objective circumstances, such as: the state of the financial situation in the markets of a given enterprise, scientific discoveries and technological developments, force majeure, etc.

Depending on the subjective conditionality of negative impacts on the economic security of an enterprise, the following gradation can be applied:

Objective negative impacts are such negative impacts that occur without the participation and against the will of the enterprise or employees;

Subjective negative impacts are negative impacts that have arisen as a result of the inefficient operation of the enterprise as a whole or its employees.

The objectives of the economic security of the enterprise. The main goal of the economic security of the enterprise is to ensure its sustainable and most efficient functioning at the present time and to ensure a high potential for the development and growth of the enterprise in the future.

The most efficient use of corporate resources of the enterprise, necessary to fulfill the goals of this business, is achieved by preventing threats of negative impacts on the economic security of the enterprise and achieving the following main functional goals of the economic security of the enterprise:

1) ensuring high financial efficiency of the enterprise and its financial stability and independence;

2) ensuring the technological independence of the enterprise and achieving high competitiveness of its technological potential;

3) achievement of high efficiency of enterprise management, optimality and efficiency of its organizational structure;

4) ensuring a high level of qualification of the personnel of the enterprise, the use of its intellectual potential, the effectiveness of corporate R&D;

5) achieving a high level of environmental friendliness of the enterprise, minimizing the destructive impact of the results of production activities on the state of the environment;

6) ensuring high-quality legal protection of all aspects of the enterprise's activities;

7) ensuring the protection of the information environment of the enterprise, trade secrets and achieving a high level of information support for the work of all its services;

8) ensuring the safety of the personnel of the enterprise, its capital, property and commercial interests.

The fulfillment of each of the above goals of the economic security of the enterprise is essential to achieve its main goal. In addition, each of the goals of economic security has its own structure of sub-goals, determined by the functional expediency and nature of the enterprise. Detailed development and control over the implementation of the target structure of the economic security of the enterprise is very important integral part the process of ensuring its economic security.

At present, in order to achieve the stability of the functioning of subjects of economic spheres and other types of activities, economic security is the most relevant and important task. The economic security of corporations is understood as the protection of scientific, technical, technological, production and human resources from external and internal economic threats and the ability to reproduce with the effective use of all its resources. The level of economic security of a corporation depends, first of all, on the ability of its management to foresee and prevent possible threats, as well as quickly resolve problems that have arisen.

The concept of "security" is widely used in almost all areas of any activity, it has firmly entered our daily lives. In turn, the economic security of the corporation and its constituent enterprises is closely related to the production of products, the performance of work and the provision of services. The economic condition of the whole country depends on how efficiently they work. Any enterprise, being the main structure-forming element of the economy, performs not only production function, but also provides a livelihood for many people, i.e. bears a social burden and responsibility.

In addition, a poorly formed system of views on the economic security of a corporation (ECS), the lack of a methodological basis for measuring and managing CES are the reason that all existing approaches to determining the essence of CES are incomplete and understated. For large industrial enterprises and corporations, EBK is a determining stabilizing factor in anti-crisis development, a guarantor of economic growth and maintaining the economic independence and security of the region and the country as a whole.

For any theory, including the theory of economic security, the issue of definitions and terminology is quite important. Definitions, terms underlying any reasoning, logical constructions, affect their final result. Definitions are always based on one or another approach, the author's attitude to the problem, his system of views, way of thinking, way of acting.

The economic security of an enterprise and a corporation is a complex concept and includes a set of factors related not only to the internal state of the enterprise and corporation itself, but also to the impact of environmental factors with which the enterprise enters into a relationship. Large domestic enterprises and corporations create specialized divisions in their structure, designed to ensure their economic security. EBC is a system that ensures the mobilization and the most optimal management of the corporation's resources in order to ensure its sustainable functioning, actively countering all kinds of negative environmental impacts. Thus, EBK is the state of the most efficient use of enterprise resources, a system for assessing and providing EBK (economic aspect) and ensuring the sustainable functioning of an enterprise and a corporation in conditions of negative environmental impact.

The economic security of a large enterprise and corporation should be understood as the protection of their scientific, technical, technological, production and personnel potential from direct or indirect economic threats. The EBK level is an assessment of the state of use of corporate resources according to the criteria of the EBK level. The functional components of the EBK are a set of the main directions of its economic security, which differ significantly from each other in their content. Functional components of EBC: financial, intellectual, personnel, technical and technological, political and legal, informational, environmental and power. Each of the above functional components of the EBK is characterized by its own content, a set of functional criteria and methods of provision.

Related article: Economic security in the banking sector: license revocation

The main goal of EBK is to ensure its sustainable and most efficient functioning at the present time and to ensure a high potential for the development and growth of the enterprise in the future. It is obvious that the provision of EBK is a constant cyclical process. Therefore, EBC can be considered as a system of measures that ensure the competitive sustainability and economic stability of an enterprise and a corporation. The main subjects that are potentially carriers of a threat to an enterprise and a corporation include the state, competitors, buyers, production partners. The level of EBK depends on how effectively it is possible to prevent threats and eliminate damage from negative impacts on various aspects of ES.

The sources of such negative impacts can be conscious or unconscious actions of people, organizations, including government authorities, international organizations or competing enterprises, as well as a combination of objective circumstances, such as: the state of the financial situation in the markets, scientific discoveries and technological developments, force - major circumstances. The conceptual foundations of the security of a corporation and an enterprise are based on the methodology for building a security concept, the security policy of the corporation, and the rules for developing a security policy. To ensure the security of a corporation in a crisis, it is necessary to study and classify crisis situations, determine the initial signs of a crisis situation, study the state of the legal framework in the fight against crisis situations provoked by "criminal bankruptcies" and hostile takeovers of enterprises, as well as the definition of security measures in case of criminal takeovers and ways to resolve crisis situations.

For large enterprises and corporations, an important structural component is the organization of a corporate system for countering industrial espionage, for which elements of counterintelligence activities are developed in the work of the security service of an enterprise and a corporation, the activities of structural divisions of an enterprise are planned and coordinated to identify agents of a competitor, "agents of influence", etc. The enterprise security service forms an information and analytical field, regulatory documents regulating the goals, sources, procedure for obtaining and using information for the tasks of the security service. prepares analytical reports, studies methods of business intelligence in solving strategic and tactical tasks, works with sources of textual information, studies the principles of organizing secure electronic document management at an enterprise and electronic digital signature, existing anti-virus programs.

The principles of creating an information system of an enterprise security service include information resources of an integrated data bank, Internet intelligence, automation of analytical operations, and an overview of Russian information resources. From the point of view of the practical implementation of information security important aspect is the nature of the relationship of the information security unit with other divisions of the company. Based on the study of the legal foundations of the security access regime, the organization of the regime and security of the enterprise is being developed and implemented, including the access regime, internal regime, confidentiality regime, technical security equipment, their tactical, technical and cost characteristics. A developed security system includes engineering and technical support systems, enterprise perimeter security, intruder alarm systems, video surveillance systems, industrial espionage countermeasures, information security software and hardware

Obviously, EBC has a direct causal relationship with the system and the results of strategic planning of its development, depending on the goals of production, the means and possibilities for achieving them, the competitive environment, business conditions, etc. Despite the fact that in general plan a set of problems for assessing the state of EBK has been formulated and studied quite fully in many works, detailed working methods that take into account the industry specifics of enterprises at the corporate level, where they are most needed, are still emerging, since only standard approaches are acceptable here, and generalized systems of criteria, assessment indicators EBK states are generally not applicable.

Indicators of technical and technological security: production dynamics, the actual level of production capacity utilization, the share of R&D in the total volume of work, the share of R&D in the total volume of R&D, the rate of renewal of fixed production assets, the stability of the production process, the share of production in GDP, assessment of the competitiveness of products; age structure and technical resource of the park of machines and equipment.

The result of ensuring the economic security of an enterprise and a corporation is the stability of their functioning, the efficiency of financial and economic activities, and the personal safety of personnel. The resources for ensuring a secure existence and progressive development include personnel, material and intellectual resources. With this in mind, activities to ensure economic security include four main areas: protection of material and financial assets, protection of personnel, protection of intellectual property, information support for commercial activities in market conditions.

Thus, the above facts clearly indicate the need for a thorough study of all aspects and components of the economic security of a corporation as an element of the security of the industry and the country's economy. The most important of these aspects is the assessment of the effectiveness of the security of an enterprise and a corporation based on the definition of security criteria or the sum of signs, on the basis of which it can be concluded whether the enterprise is in economic security or not. Such criteria should not only state the presence of economic security of the enterprise, but also assess its level, i.e. have a quantitative assessment of the level of economic security.

A quantitative assessment of the level of economic security should be carried out using those indicators that are used in planning, accounting and analyzing the activities of a corporation and an enterprise, which is a prerequisite for the practical application of this assessment. For example, using indicators or threshold values ​​of indicators that characterize the activities of a corporation and an enterprise in various functional areas, and their relative dynamics, which correspond to a certain level of economic security. The assessment of economic security is established based on the results of comparison (absolute or relative) of actual performance indicators with indicators.

An indicator approach to assessing the level of economic security of a corporation and an enterprise can be hampered by the level of accuracy of indicators due to the need to take into account the specifics of the activities of a corporation or enterprise, due to industry affiliation, form of ownership, capital structure, and the existing organizational and technical level. In this case, it becomes necessary to constantly adjust the system of indicators that are indicators of economic security, which entails an increase in the complexity of management work. Another approach to assessing the level of economic security of a corporation and an enterprise is the resource-functional one. In accordance with this approach, the assessment of the level of economic security is carried out on the basis of an assessment of the state of use of corporate resources according to special criteria.

At the same time, business factors used by the owners and managers of the enterprise to achieve business goals are considered as corporate resources. In corporate resources, a resource of capital, a resource of personnel, a resource of information and technology, a resource of machinery and equipment, a resource of rights to use patents, licenses and quotas for the use of natural resources, as well as export quotas, rights to use land are allocated. In accordance with the resource-functional approach, the most efficient use of corporate resources necessary to fulfill the goals of this business is achieved by preventing threats of negative impacts on the economic security of the corporation and the enterprise and achieving the set functional goals of economic security.

Related article: The evolution of the concept of "economic security" in the United States, Western Europe and Russia

An analysis of the resource-functional approach to assessing the level of economic security suggests that many of its provisions are identical to approaches to assessing the efficiency of resource use, i.e., in this case, assessing the level of economic security of an enterprise is identified with assessing the efficiency of using resources, which, despite the importance of the latter , does not fully correspond to the assessment of the level of economic security of the enterprise. In addition, the level of economic security of the enterprise when using the resource-functional approach is assessed using the aggregate criterion of the economic security of the enterprise, calculated on the basis of the opinions of qualified experts on particular functional criteria of economic security.

The criterion for the economic security of an enterprise may be profit, which an enterprise or corporation can dispose of at its own discretion, i.e. net profit. In the absence of profit or, moreover, losses, it is impossible to speak about the observance of the interests of the corporation and the enterprise. The value of the enterprise's profit, being an absolute value, can be considered as a basis, a prerequisite for making a conclusion about the economic security of a corporation or enterprise. The basis for such a statement is the fact that the presence of net profit in itself indicates the positive results of the operation of the assets of the corporation and the enterprise, which allows it to reimburse the costs of production and sales of products, make the necessary payments to the budgets various levels and at least ensure the simple reproduction of capital and work force. The receipt by the enterprise of profit already indicates the coordination of its interests to a certain extent with the interests of the subjects of the external environment.

The efficiency of the use of resources of a corporation and an enterprise only to a certain extent characterizes their economic security, since it reflects the level of progressiveness of the technology used, the organization of production, labor and management, etc. In addition, the efficiency of production reflects the retrospective state of economic security, since the profitability indicators used in calculating cost and capital data reflect the past state of the institution. Another method for evaluating safety is the comparison calculated value reinvested profit with the amount of funds necessary for the expanded reproduction of capital.

The proposed approach to determining the criterion of the level of economic security is based on the recognition of the importance of expanded reproduction of capital for its progressive dynamic development. To ensure expanded reproduction and, accordingly, constant expanded reproduction of capital, carried out, including at the expense of borrowed and borrowed funds, an enterprise needs not just profit, but profit of a certain amount. In this regard, it can be assumed that the level of economic security of a corporation and an enterprise depends on the level of competition and on the ability to continuously carry out the process of expanded reproduction of capital, and the rate of such reproduction should be quite high. The lower the level of competition in the market or industry, the higher the level of economic security, and vice versa, the higher the level of competition, the lower the level of economic security of the corporation and enterprise.

Thus, a real assessment of the security of a corporation and an enterprise, ensuring the security of a corporation and an enterprise dictates the need to reconcile the interests of the enterprise with the interests of the subjects of the external environment, the interests of partners from the standpoint of focusing on long-term business relationship. This approach is especially appropriate for corporations and enterprises operating in a highly competitive environment.

Thus, studies of the concept of economic security have shown that EBC is an object of corporate and enterprise management, its provision and support is a complex process in the system. general management, without the implementation of which it is impossible to ensure their sustainable

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