JEL classification: G3
Introduction. The study of the system of economic security of the enterprise involves the study of the problems of its creation, operation, evaluation and areas of information development. This article presents the justification of the methodological approach to assessing the state of the financial system of the food industry within the overall assessment of the level of the economic security system under the conditions of ensuring the security of transformations.
Purpose. The main task of this article is to substantiate the methodological approach to assessing the state of the financial system of the food industry within the overall assessment of the level of the economic security system in terms of ensuring the security of transformations.
Results. The general assessment of the financial condition includes the analysis of provision of the enterprise with own capital; rational placement of equity, the amount and share of working capital; efficiency of equity use; own working capital; total capital; return on assets of the enterprise.
A review analysis of scientific literature sources and regulatory materials was conducted, which allowed to determine the purpose and main directions of financial analysis of the enterprise. It is proposed to analyze the financial system of food industry enterprises in three areas: rapid analysis of financial condition, full financial analysis of performance, assessment of the financial and economic system of the enterprise.
The purpose of the analysis and diagnostics of the financial condition of the enterprise in the system of enterprise economic security is formulated. The application of assessment indicators of the financial and economic system of the food industry under the conditions of transformations, which include indicators of classical financial analysis and international practice and indicators of corporate capacity, which are the author’s work.
Conclusions. The rule according to which it is offered to carry out checking corporate capacity of the enterprise is presented. Based on the results of the study, conclusions were made about the directions of further scientific research.
Keywords: economic security, assessment of the financial system, financial condition, transformations, enterprise.
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The article was received 21.01.2020