FORMATION OF METHODOLOGICAL PLATFORM FOR EVALUATION OF ECONOMIC SAFETY OF ENTERPRISES

The study of the basic approaches to assessment of the level of economic security of enterprises suggests that each of the methods discussed in the paper has certain limitations in the use, and therefore does not allow to fully and accurately determine the existing situation. Indicative and resource-based approaches to assessment of the level of economic security have become the most widespread. In this case, the assessment of economic security is reduced to the assessment of the quality of enterprises by comparing the value of the indicators achieved to a certain fixed point of time with the values of previous moments or critical ones. However, it should be noted that there is currently no single unified approach to determination of the limits of economic security indicators. The level of effectiveness of each particular mathematical method (model) shall be determined by the extent to which the totality of observational phenomena recorded in the relationships with the hypotheses operationalizing their relationships meets the criteria of completeness, compactness, consistency and explicitness. Analysis of existing complex systems and research of new ones, including security systems, has shown that ensuring their systemic stability and harmony is achieved through the correlation between the main indicators based on the principle (or rule) of the golden section. Methods of the theory of fuzzy sets, which, as well as the method of expert estimates, serve to describe the quantitative and qualitative characteristics of the processes studied. In particular, it is advisable to use an approach based on the theory of fuzzy sets in situations where experts can not draw conclusions about the level of indicators. The application of this method to the assessment of the economic security of enterprises also requires further development and scientific substantiation.