DEVELOPMENT OF METHODOLOGICAL TOOLS FOR ASSESSMENT ECONOMIC SECURITY
The article is devoted to the problem of further development of methodological tools for complex assessment of economic security of the organization due to the modification of existing and the introduction of new performance indicators. Various existing methodological and methodical approaches, as well as indicators used to assess the economic security of organizations are analyzed. It is established that the generally recognized method of complex assessment has not been formed yet, and there are difficulties with determining the composition of the assessment criteria. In order to develop the existing methodological tools, the authors propose and justify the refined indicators of development intensity and economic growth, a new indicator of risk return, the calculation of which allows getting a fairly rapid generalized assessment of the economic security of the organization and is based not on expert assessments, but on the data of financial and management reporting.
Keywords: organization, economic security, assessment, methodological tools, assessment indicators, total level of risk, economic value added, rate of development intensity, rate of economic growth, profitability.
Highlights:
• it is established that at present there are significant gaps in the methods of integrated assessment of economic security of organizations, including as part of the assessment criteria;
• a new estimated risk return indicator based on the comparison of the rate of change in the integrated indicator of the organization performance (economic value added) and the rate of change in the aggregate level of risks generated by organizations are proposed and justified, which allow analyzing the ratio of the economic (financial) performance of the organization and the total risk;
• the refined indicators of rates of development intensity and economic growth are offered, respectively reflecting return on labor, material and financial resources in dynamics, and also dynamics of economic growth of the organization on various components;
• the calculation of the proposed indicators is based not on expert assessments, but on the available data of the financial and management reporting of the organization and allows getting a fairly rapid assessment of the level of economic security of the organization in dynamics.
Arkady P. Plotnikov, Doctor of Economics, Professor; Flura A. Kazakova, Candidate of Economics, Associate Professor of “Economic security and management of innovations” Department. - Yuri Gagarin State Technical University of Saratov.