ACCOUNTING MECHANISM FOR ENSURING THE ECONOMIC SECURITY OF AGRARIAN BUSINESS

Abstract

Introduction. The modern world practice of business entities shows the growing importance and priority of the issue of ensuring economic security with an information component – business information, formed on the basis of accounting and analytical data. The accounting service of the enterprise, having the status of the center of accumulation of the totality of information flows of all structural subdivisions of the enterprise, forms information about the real financial state of the economic entity. That is why, in modern business conditions, the role of reporting data as a source of relevant and objective accounting and analytical information about financial and economic activity, aimed at solving the problems of ensuring the economic security of business, is growing significantly The formation and operation of an efficient and effective accounting mechanism for ensuring the economic security of agrarian business is based on a number of special methods and tools of the accounting system, which are designed to solve the task of monitoring business activity for the purpose of operational management and control over risks and threats. Also, the multi-vector nature of the functional purpose of the accounting mechanism for ensuring the economic security of agrarian business requires its clear structuring and systematicity in the coordination of interrelated directions in functions, which, accordingly, confirms the relevance of this scientific issue. Purpose. The purpose of the article is the decomposition of the accounting mechanism for ensuring the economic security of agrarian business and the determination of its specific functional focus. Methods. Among the methods used to achieve the goal of the article, general scientific methods of scientific knowledge were used, namely: induction – during the decomposition of the elements of the accounting mechanism for ensuring the economic security of agrarian business, synthesis – during the determination of the relationship between the elements of the accounting mechanism for ensuring the economic security of agrarian business and graphic method – for visual presentation of results. Results. Harmonization of financial, tax, management accounting and internal and external control will provide an opportunity to answer the most important questions of ensuring business viability. Therefore, the accounting mechanism for ensuring the economic security of business is organically connected with the improvement of financial, managerial and tax accounting. In particular, in our opinion, the accounting mechanism for ensuring the economic security of business is based on: formation of accounting policy for the purposes of financial, management and tax accounting; analytical substantiation of the system of indicators of economic security of business. An agrarian business entity faces the urgent task of internal assessment and forecasting of its state from the point of view of performing its inherent functions, taking measures to protect these functions, i.e. ensuring the economic security of the business from various manifestations of external and internal origin that affect the potential of the economic entity, creation of a monitoring system of indicators. economic security, justification and establishment of their threshold values, taking measures to counter threats. So, in this context, another function of the accounting mechanism for ensuring the economic security of business is revealed – it is a system of organizational, economic and legal measures to prevent economic threats. It includes the following elements: objective and comprehensive monitoring of financial and economic activity in order to identify and forecast internal and external threats to economic security; determination of threshold values of economic indicators – indicators of economic security. Conclusion. The accounting mechanism for ensuring the economic security of business is a system of organizational, economic and legal measures to prevent economic threats. It includes the following elements: objective and comprehensive monitoring of financial and economic activity in order to identify and forecast internal and external threats to economic security; development of threshold values of economic indicators - indicators of economic security. Threshold values of indicators of economic security should be given the status of quantitative parameters approved at the level of owners (shareholders), compliance with which should become an indispensable element of planning economic programs for the development of an agrarian business entity. Based on the system of criteria and indicators, the economic security strategy of the business entity is developed and implemented. Accounting for the economic security of modern agrarian business is an objectively necessary management tool that allows prompt and effective diagnosis, assessment, elimination (minimization) of threats and risks to the economic security of business as a condition of its long-term functioning and development.