Özet:

The object of research is implementation process of the economic security system in the enterprise and its impact on the results of the economic activity of the enterprise. One of the most problematic places is the absence in Ukraine of its own methodological recommendations for determining the economic efficiency of implementing the system of economic security at the enterprise and assessing its impact on the economic activities of the enterprise. To solve the problems, the methods of analysis and synthesis, methods of logical generalization and analogies, comparative comparison, and also monographic and graphoanalytical methods were used. It is offered to use indicators of economic efficiency of economic safety of the enterprise. These indicators are built on the basis of increased revenues from sales of products, an increase in the gross output of the company's cash flow and an increase in the accumulated gross output of cash flow. This will help to justify the feasibility of the system of economic security in the enterprise and assess its impact on the results of economic activities. Methods for calculating the indicators of the overall and comparative effectiveness of economic security with the use of approaches to determining the effectiveness of the economic activity of the enterprise are proposed. These methods take into account, as a result, an increase in the proceeds from the sale of products, an increase in the annual and accumulated gross output of the company's cash flow, an increase in the level of economic security of the enterprise, and a reduction in losses through improving the reliability of economic security. As costs, take into account: the annual accounting and economic costs associated with the implementation of economic security, gross and net conventional cash flow, gross and net cumulative conditional cash flow associated with the economic security implementation. Comparative economic efficiency is based on exceeding the index of economic results over the index of costs for the implementation of economic security, takes into account its level, reliability and impact on increased sales of products and cash flow products. Using the above methods will justify the feasibility of implementation of the economic security system and its improvement. Author Biography Tetiana Melikhova, Zaporizhzhia State Engineering Academy, 226, Soborny ave., Zaporizhzhia, Ukraine, 69006 PhD, Associate Professor Department of Accounting, Analysis, Taxation and Audit

Anahtar Kelimeler: