Khrystenko L. M.
PROBLEMATIC
ISSUES IN COST MANAGEMENT OF ECONOMIC SECURITY OF ENTERPRISES
Introduction: Ensuring
economic safety of the enterprise is one of the main conditions for its stable
activity. As any other process, ensuring economic security of the enterprise is
connected with cost management, feasibility of which depends on management
efficiency. Simultaneous implementation of two processes (economic security and
cost management) leads to a large number of issues that must be addressed. Aims and Objectives: Identify and research
problematic issues in cost management of economic safety of the enterprise. Methods: Generalization, comparative
analysis, structural and logical analyses. Results:
Introduction of cost management into the process of ensuring economic safety of
an enterprise causes a number of problematic issues within the four zones
(concept zone, subject zone, object zone and the mechanism of ensuring economic
safety of the enterprise). These problems raise
difficulties in the development of theoretical and practical steps
for the implementation of this management practice at enterprises. Conclusions: Further research in the
field of cost management for ensuring economic safety of the enterprise must
begin with the development of mechanisms to overcome them.
Key words: Ensuring
economic safety, costs, cost management.
References
1.
Voronkova A.E., Sviridova O.V. Visnyk Khmelnytskoho Natsionalnoho Universytetu,
2009, no. 4(1), pp. 69–99.
2.
Ortynskyi V.L., Kernytskyi I.S., Zhyvko Z.B., Kernytska M.I., Zhyvko M.O. Ekonomіchna bezpeka pіdpryiemstv, orhanіzatsіi ta ustanov
[Economic
security of companies, organizations and institutions]. Kyiv: Pravova yednist, 2009. 544 p.
3. Zhurko T.V., Vlasenko M.N. Audit i finansovyy analiz, 2008, no. 5, pp. 1–6.
4.
Kozachenko A.V.,
Pogorelov Yu.S. Upravlinski innovatsii,
2012, no. 2, pp. 178-184.
5.
Liashenko O.M., Pogorelov Yu.S. Ekonomika
predpriyatiya,
2007, no. 3, pp. 79-85.
6.
Polozhennia (standart) bukhhalterskoho
obliku 16 "Vytraty": Zatverdzheno nakazom Ministerstva finansiv
Ukrainy vid 31.12.1999 № 318 [Standard of accounting 16 "Costs": Approved by the Ministry
of Finance Ukraine dated 31.12.1999 № 318],
Avaliable at: http://buhgalter911.com/Res/PSBO/PSBO16.aspx
7.
Poliak H.B.
Upravlinnia vytratamy subiektiv hospodariuvannia
[Cost
management entities].
Kyiv:
INZHEK, 2006. 368 p.
8.
Prus N.V. Planuvannia vytrat v zabezpechenni ekonomichnoi
bezpeky: lohika ta shliakhy udoskonalennia [Expenditure planning in ensuring the
economic security: the logic and ways to improve] Ekonomika.
Menedzhment. Pidpryiemnytstvo: Zb. Nauk. Pr.
[Economy. Management. Entrepreneurship: Collected papers]. Luhansk: SNU im. V.
Dalia, 2011, no. 23(2), pp.
218-224.
9.
Kozachenko A.V., Liashenko O.M., Pogorelov Yu.S.,
Bezbozhnyi
V.L. Systema ekonomichnoi
bezpeky: derzhava, rehion, pidpryiemstvo [System of
economic security: state, region, enterprise].
Lugansk: Elton-2, 2010. 282 p.
9.
Kozachenko A.V.,
Pogorelov Yu.S., Khlaponov L.Yu., Makukhin H.A. Upravlinnia zatratamy pidpryiemstva [Management costs businesses].
Kyiv:
Libra, 2007. 320 p.
10.
Chorna A.M. Otsiniuvannia zahroz resursnoho zabezpechennia v systemi
ekonomichnoi bezpeky pidpryiemstva. Avtoref.
dis. kand. ekon. nauk [Evaluation of threats in the system
resources for economic security. Cand. econ. sci. abstract diss.]. Luhansk: SNU im. V.
Dalia, 2012. 20 p.
11.
Shеmaieva
L.H.,
Liashenko O.M. Finansy Ukrainy, 2012,
no. 10 (203), pp. 76-83.
Information about the authors:
Full article
| 
Main 
