APPROACHES TO ASSESSING FINANCIAL AND ECONOMIC SECURITY AT THE ENTERPRISE LEVEL

Abstract

The article explores the theoretical and methodological foundations of assessing financial and economic security at the enterprise level. It systematizes scientific approaches to defining the essence, structure, and key indicators of this category and identifies criteria for understanding the concept of financial and economic security of an enterprise. The study provides a comparative analysis of definitions proposed by various scholars, revealing the multidimensional nature of the term “financial and economic security of an enterprise” as both a condition and a process aimed at maintaining sustainable development under conditions of uncertainty. Based on the critical analysis of existing interpretations, the author formulates a comprehensive definition of the concept as a stable state of enterprise protection from internal and external threats, which ensures the ability to operate efficiently, rationally use limited resources, maintain solvency, and achieve long-term strategic objectives.

The article highlights the main structural components of financial and economic security, including financial stability, resource efficiency, innovation potential, investment attractiveness, and resilience to risks. It also identifies the primary objectives of security management: diagnosis of vulnerabilities, formation of an effective monitoring system, and development of preventive mechanisms for threat neutralization. The paper reviews modern quantitative and qualitative methods used to assess the level of enterprise security and emphasizes the importance of combining statistical, analytical, and expert approaches for a comprehensive evaluation. The sources of information used in such assessments, including financial statements, operational indicators, and external market data, are described. Finally, the author outlines the advantages and limitations of existing assessment methods and substantiates directions for further research, particularly the integration of digital technologies, predictive modeling, and adaptive management tools into the system of financial and economic security evaluation at the enterprise level.