ЕВОЛЮЦІЯ ЗАГРОЗ ФІНАНСОВІЙ БЕЗПЕЦІ ПІДПРИЄМСТВА

This paper is resolved important scientific and practical tasks to improve approaches to classification of threats to company’s financial security. Key findings and recommendations are the following:1. Evolution of threats to company’s financial security is carried out as follows: Destabilizing Factors - Risks - Dangers - Threats.2. Destabilizing factors are certain processes, events, behaviors which are because of their action can change the situation, create unfavorable conditions for financial and economic company activities. They determine their nature or specific traits and cause relevant deviations from normative regulations and standards.Risk is a phenomenon associated with some degree of uncertainty as a result of decision (action and / or circumstances). Risk is not only losses but it is also certain features that may have positive expression in form of profit (income).Risk describes state of object, situation, behavior and phenomena. Danger brings insecurity damage, generally negative. Danger in itself is not harmful; it can be realized only through a particular threat. Negative effect of dangers is carried out only under certain conditions which danger is formed in a threat and became as a property to act; threaten appropriate negative.Threat is dangerous appropriate action which is formed and manifested in necessary and sufficient conditions. Threats are always concrete. Their specificity is manifested in fact that they have their own subject, object and method of influence. If dangers’ property is their accumulation, threats’ property is their formation in mass of dangers. In dangerous environment probability of forming threats is increasing and vice versa in less dangerous environment probability of forming threats is decreasing.3. Classification of destabilizing factors to company’s financial security was developed via usage of financial and economic approaches to their consideration. It is different from existing by its general grouping. 24 destabilizing factors to company’s financial security were selected and divided into 8 groups: force majeure, socio-political, criminal, commercial, factor of responsibility, production, financial, organizational and managerial.4. The methodical approach to measure the impact of destabilizing factors to company’s financial security was developed. The impact on force majeure, socio-political and criminal destabilizing factors cannot be predicted. Therefore they are not reflected. Practical value of proposed methodological approach to measure the impact of destabilizing factors to company’s financial security is ability to implement reactive actions to neutralize danger and threats. So internal destabilizing factors depend on company’s management but their influence is possible to be managed. External destabilizing factors don’t depend on company’s activity. Company’s management can’t influence on them. However, it is possible to predict their behavior and adapt to their activity.В работе рассмотрено эволюцию угроз финансовой безопасности предприятия. Определено сущность терминов «риск», «опасность», «угроза». Предложено методический подход к определению влияния дестабилизирующих факторов на финансовую безопасность предприятия. Его практическая ценность заключается в возможности проведения реактивных действий по локализации опасностей и угроз финансовой безопасности предприятия. Внутренние дестабилизирующие факторы зависят от менеджмента предприятия и их влиянием оно может управлять. Влиять на внешние дестабилизирующие факторы предприятие не в состоянии, однако оно может прогнозировать их поведение и адоптироваться к действию.В роботі розглянуто еволюцію загроз фінансовій безпеці підприємства. Визначено сутність термінів «ризик», «небезпека», «загроза». Запропоновано методичний підхід до вимірювання впливу дестабілізуючих факторів на фінансову безпеку підприємства. Його практична цінність полягає в можливості проведення реактивних дій щодо локалізації небезпек та загроз фінансовій безпеці підприємства. Внутрішні дестабілізуючі фактори значно залежать від менеджменту підприємства та їх впливом воно може управляти. Впливати на зовнішні дестабілізуючі фактори підприємство не в змозі, однак воно може прогнозувати їх поведінку та адоптуватися до дії

ЕВОЛЮЦІЯ ЗАГРОЗ ФІНАНСОВІЙ БЕЗПЕЦІ ПІДПРИЄМСТВА

This paper is resolved important scientific and practical tasks to improve approaches to classification of threats to company’s financial security. Key findings and recommendations are the following:1. Evolution of threats to company’s financial security is carried out as follows: Destabilizing Factors - Risks - Dangers - Threats.2. Destabilizing factors are certain processes, events, behaviors which are because of their action can change the situation, create unfavorable conditions for financial and economic company activities. They determine their nature or specific traits and cause relevant deviations from normative regulations and standards.Risk is a phenomenon associated with some degree of uncertainty as a result of decision (action and / or circumstances). Risk is not only losses but it is also certain features that may have positive expression in form of profit (income).Risk describes state of object, situation, behavior and phenomena. Danger brings insecurity damage, generally negative. Danger in itself is not harmful; it can be realized only through a particular threat. Negative effect of dangers is carried out only under certain conditions which danger is formed in a threat and became as a property to act; threaten appropriate negative.Threat is dangerous appropriate action which is formed and manifested in necessary and sufficient conditions. Threats are always concrete. Their specificity is manifested in fact that they have their own subject, object and method of influence. If dangers’ property is their accumulation, threats’ property is their formation in mass of dangers. In dangerous environment probability of forming threats is increasing and vice versa in less dangerous environment probability of forming threats is decreasing.3. Classification of destabilizing factors to company’s financial security was developed via usage of financial and economic approaches to their consideration. It is different from existing by its general grouping. 24 destabilizing factors to company’s financial security were selected and divided into 8 groups: force majeure, socio-political, criminal, commercial, factor of responsibility, production, financial, organizational and managerial.4. The methodical approach to measure the impact of destabilizing factors to company’s financial security was developed. The impact on force majeure, socio-political and criminal destabilizing factors cannot be predicted. Therefore they are not reflected. Practical value of proposed methodological approach to measure the impact of destabilizing factors to company’s financial security is ability to implement reactive actions to neutralize danger and threats. So internal destabilizing factors depend on company’s management but their influence is possible to be managed. External destabilizing factors don’t depend on company’s activity. Company’s management can’t influence on them. However, it is possible to predict their behavior and adapt to their activity.В работе рассмотрено эволюцию угроз финансовой безопасности предприятия. Определено сущность терминов «риск», «опасность», «угроза». Предложено методический подход к определению влияния дестабилизирующих факторов на финансовую безопасность предприятия. Его практическая ценность заключается в возможности проведения реактивных действий по локализации опасностей и угроз финансовой безопасности предприятия. Внутренние дестабилизирующие факторы зависят от менеджмента предприятия и их влиянием оно может управлять. Влиять на внешние дестабилизирующие факторы предприятие не в состоянии, однако оно может прогнозировать их поведение и адоптироваться к действию.В роботі розглянуто еволюцію загроз фінансовій безпеці підприємства. Визначено сутність термінів «ризик», «небезпека», «загроза». Запропоновано методичний підхід до вимірювання впливу дестабілізуючих факторів на фінансову безпеку підприємства. Його практична цінність полягає в можливості проведення реактивних дій щодо локалізації небезпек та загроз фінансовій безпеці підприємства. Внутрішні дестабілізуючі фактори значно залежать від менеджменту підприємства та їх впливом воно може управляти. Впливати на зовнішні дестабілізуючі фактори підприємство не в змозі, однак воно може прогнозувати їх поведінку та адоптуватися до дії