THEORETICAL AND METHODOLOGICAL RECOMMENDATIONS TO THE ORGANIZATION AND MANAGEMENT OF ENTERPRISE FINANCIAL SECURITY SYSTEM

2019 
Introduction. The increasing interest of scientists in the study of financial security issues of economic entities is caused by many factors, including the increase in the number of bankrupt enterprises, the decline in profitability and profitability of firms, their further elimination. That’s why domestic companies rarely implement this tool in their management mechanism, since the topic of financial security is quite complex, and there is little practical experience in implementing its system. Purpose. The article aims to prove the need to implement and use a financial security system to ensure the financial stability of an entity, its efficiency and profitability.  In this context, the development of theoretical and methodological recommendations on the organization and management of the financial security system seems relevant. Results. The results of this research should include the improvement of the concept of "financial security system" based on the analysis of the achievements of domestic and foreign scientists. The approaches of various scientists to the peculiarities of organization and management of the financial security system of an economic agent have been investigated in the paper.  The approach based on the construction of a comprehensive organizational model of implementing the financial security system in the economic mechanism of the entity has been proposed.  It is based on the use of project management knowledge and the basics of project financing, and consists in the structuring of works and responsible persons for their implementation.  The hierarchical structure by functional type of work, an organizational structure of works by the entities performing the execution, and a matrix of responsibilities with the combination of the results of the first two schematic images have been constructed with this aim.  Subsequently, a network schedule has been created, indicating the time periods of action and the required period of completion of certain tasks and works.  In the future, it is proposed to combine the results of structural objects to build a process and organizational model of the process of implementation of the financial security system in the economic mechanism of the enterprise.
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