"EME"
Tuesday, 21.11.2017, 07:30
Welcome Guest | RSS

ECONOMY MANAGEMENT ENTREPRENEURSHIP Collected papers
Volodymyr Dahl East Ukrainian National University

Main Archive of the JournalRegistrationLogin
Site menu
Section categories
Articles № 25 (II) / 2013 [33]
Articles № 25 (I) / 2013 [28]
Articles № 24 (ІI) / 2012 [25]
Articles № 24 (І) / 2012 [38]
Articles № 23 (ІІ) / 2011 [39]
Articles № 23 (І) / 2011 [38]
Articles № 22 (ІI) / 2010 [30]
Articles № 22 (І) / 2010 [27]
Statistics

Total online: 1
Guests: 1
Users: 0
Login form
Main » Articles » Articles » Articles № 25 (II) / 2013

Khrystenko L.M. PROBLEMATIC ISSUES IN COST MANAGEMENT OF ECONOMIC SECURITY OF ENTERPRISES

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:

 

Khrystenko L. M.Candidate of Economic Sciences, associate professor, Management and Economic Security Department, Volodymyr Dahl East Ukrainian National University, Luhansk, Ukraine.    laraseagull@gmail.com


Full article

Category: Articles № 25 (II) / 2013 | Added by: EME (20.02.2014) | Author: EME
Views: 168 | Rating: 0.0/0
Total comments: 0
Name *:
Email *:
Code *:
Shopping Cart
Search
Partner journals


MESTE
  Faculty of Business and Industrial Management, Belgrade, Serbia 


Management and Economic Security Department, Volodymyr Dahl East Ukrainian National University (Luhansk)


Economic Internet-Conferences

Copyright Volodymyr Dahl East Ukrainian National University© 2017
Free website builderuCoz