ТЕОРЕОТИКО-МЕТОДИЧНІ ПІДХОДИ ДО ОЦІНКИ ФІНАНСОВОЇ БЕЗПЕКИ СУБ'ЄКТІВ ПІДПРИЄМНИЦТВА

The key result of the business entity is the indicators of its financial condition, which signal the level of financial security established at the enterprise. However, the difficulty of assessing the level of financial security of business entities is complicated by the lack of a unified approach to the assessment of financial security. This, in turn, makes it difficult to choose indicators that serve as criteria for assessing the financial security of the enterprise and determining indicators of levels of financial security of the enterprise. The paper examines various scientific approaches to assess the financial security level of business entities. The principles that should be taken into account when forming a list of indicators that serve as indicators of financial security assessment of business entities are proposed. We also proposed the list of indicators of stimulants (disincentives) that characterize the financial condition, production efficiency and dynamics of economic development of the enterprise, which create the basis for ensuring a sufficient level of financial security of the enterprise. Using the method of taxonomy to assess the level of financial security of business entities, built a scheme to determine the level of financial security of the enterprise, which involves compliance with a sequence of stages: forming a set of absolute indicators of business entity on the basis of the formed set of set of indicators calculation of relative indices of efficiency of functioning of the subject of business is carried out; building the level of financial security of the "reference" company; determination of the integral value of the level of financial security of the enterprise; determination of the main indicators-stimulators of the enterprise; analysis of the obtained results, their evaluation and control