Abstract. The system diagnostics of enterprise financial security developed by the authors are based on taking into account the combined effect of the main elements of the financial stability management process. On the basis of the justification of the interdependence of the main components of an enterprise’s financial security (on the one hand, the types of financial stability and the liquidity of the balance sheet, on the other hand, their correlative effect on the level of financial security) the authors proposed a model for its evaluation. It has been proposed that the type of financial stability of an enterprise should be determined on the basis of the identification of the financial situation in accordance with the scale developed on the basis of the values of the main financial stability ratios. The type of liquidity on the balance sheet is based on a comparison of liquidity-based items of assets with maturities. The unified impact of types of financial stability and balance sheet liquidity on the level of financial security became the basis for the development a matrix for diagnostics the general position of financial security of the enterprise. Based on the established relationship between the degrees of financial stability and liquidity of an enterprise on the one hand, and the level of financial security of operating activities on the other, a model has been developed to assess the level of financial security of the enterprise’s operating activities. It has been proposed that the financial stability and liquidity of an enterprise should be determined on the basis of a three-tiered indicator by classifying financial situations within the established indicator scale: depending on the priority of selecting funds to finance the tangible portion of a negotiable asset and the sufficiency and composition of a negotiable asset to meet current liabilities. On this basis, a diagnostic matrix of the financial security position of the enterprise’s operational activities has been developed. The interconnection of the positions of the financial security of the enterprise and the unification of its level enabled the authors to develop a matrix of zones of the general position of the financial security of an enterprise where, depending on the combination of financial security levels, zones are distinguished from absolute financial security to financial danger. The testing of each element of the proposed enterprise financial security diagnostic’s system on the materials of a selected group of enterprises of the oil-and-fat industry confirms the practical significance of the developed tools in the process of managing their general financial security. Keywords: financial security, financial security level, financial security position, financial security of operating activities, financial stability, liquidity, oil-and-fat enterprises. JEL Classification G30, M20, Q14 Formulas: 14; fig.:5; tabl.: 4; bibl.: 22.

Purpose. The purpose of the article is to develop a system for evaluation the state of financial security of operating activities of enterprises in oil-and-fat industry based on the coordination of the interaction of the main factors of influence and levels of its components. Methodology / approach. In the process of writing the article the following research methods were used: abstract-logical (at the systematization of scientific publications on the problems of management of enterprises in oil-and-fat industry, financial security of enterprises), grouping (by clustering enterprises depending on the obtained results), comparisons (by developing a model for assessing the degree of financial stability of operating activities of enterprises), coefficient (by developing a model for assessing the degree of liquidity of enterprises), formalization (by developing a matrix for diagnostics of the state of financial security of operating activities of enterprises), generalization (by formulating research conclusions). Results. In the process of research, the system of complex evaluation of degrees and levels of the main components of financial security of the operations activities of the enterprises in oil-and-fat industry was substantiated: a model for assessing the financial stability of operating activities and a model for assessing the liquidity of an enterprise. A diagnostic matrix for the financial security status of the operational activities of the enterprises in oil-and-fat industry was developed to define the security boundaries of the operation activity of enterprises. Approbation of the proposed system for assessing the financial security of operating activities on the materials of the selected group of enterprises in the oil-and-fat industry made it possible to analyze the dynamics of the state of the financial security of their operating activities. Originality / scientific novelty of the research is to develop tools for a comprehensive evaluation of the financial security of the operating activities of the enterprises in oil-and-fat industry. The method of determining the impact of the degree of financial stability and liquidity of the enterprise on the level of financial security of current activities was improved. For the first time, a nine-quadrant matrix of the state of financial security of operating activities of enterprises depending on the ratio of the degrees of the above factors was substantiated. Practical value / implications. The use of the proposed system of financial security evaluation of operating activities of the enterprise, according to the authors, can serve as an effective mechanism for managing the financing current activities of enterprises in oil-and-fat industry and become an informative tool for factor analysis in managing their overall financial security.

In order to diagnose internal financial threats to the financial security of domestic corporate enterprises, a three-pronged system of assessment of their financial security has been proposed, in which it is proposed to include a classic financial analysis tool, financial stability assessment toolkit and value management toolkit. Coefficient and discriminant statistical models are used within the classical tools of financial analysis. In order to increase the informativeness of the coefficient model and ensure its comprehensiveness, a matrix for diagnosing internal financial threats to the financial security of a corporate enterprise has been developed, in which the level of financial security is determined by assessing the state of financial performance, grouped into regulatory conformity classes. On the basis of discriminatory statistical models, a model is proposed for assessing the level of financial security of corporate enterprises, depending on the peculiarities of the scale of indicative values of the most popular models of bankruptcy risk diagnosis. To diagnose financial security, a model for assessing the financial stability of operational activities has been proposed as part of the financial stability assessment tool, that measures the level of financial security of corporate enterprises by classifying financial situations according to their degree of stability, depending on the composition and structure of sources of supply requirements for reserve formation. A matrix for diagnosing the internal financial threats to the financial security of a corporate enterprise based on the modified financial reporting model has been developed as a generic tool for measuring financial stability, which allows the determination of the level of financial security by linking indicators of financial stability, solvency and financial risk. Based on the modification of the financial equilibrium matrix, a model has been developed for diagnosing the internal financial threats to the financial security of the enterprise, according to which the level of financial security is determined by the financial soundness zone, depending on the forecasts of the special aggregates. Value-based management (VBM) and balanced scorecard (BSC) are justified to provide an effective strategic management tool with enhanced forecasting capabilities to assess the financial security of corporate enterprises and to propose appropriate tools based on the cascading of financial indicators.

A system of key indicators for assessing the financial security position of enterprises was proposed. On the basis of the existing methodological approaches, a set of models for assessment of financial security level of the enterprise on the basis of factors of financial stability and profitability have been developed, which became the basis for the proposed matrix of identification of the financial security’s position of the enterprise. The generalized matrix of zoning of financial security of the enterprise became a reflection of the result of aggregate interaction of the main internal financial factors of functioning of the enterprise. Consideration of mutual components of the internal and external financial environment for further development of the enterprise was the basis of the matrix of strategic directions of the financial development of the enterprise within the framework of the dominant sphere of «ensuring financial security». Also, the tools of assessment of the main components of the effectiveness of the enterprise are proposed, their interrelations are described and the impact on the financial security of the enterprise is determined.

The essence of the concept of logistics system and the basic principles of its functioning are investigated in the article, the most widespread formats of functioning and levels of the international logistics systems in the current conditions are considered. Perspective directions of international logistics development are determined. It is revealed that the logistics system is a complex, organizationally complete (structured) economic system consisting of elements (links), interconnected in a single process of resource flow management.The main logistics functions include: material logistics, production and inventory management, product distribution management, order processing, transportation, packaging, warehousing, inventory management, customer service. The whole set of functions in the current conditions is performed by international logistics systems, providing its customers with the maximum level of satisfaction of their needs.Currently, there are 5 levels of logistics systems in the world: First Party Logistics, Second Party Logistics, Third Party Logistics, Fourth Party Logistics and Fifth Party Logistics -5PL. The operation of international logistics systems is based on the general principles of management, taking into account the specifics of logistics activities, including system and complexity, coordination of performance evaluation criteria, organization of cost accounting and active use of information technology. It is proved that the logistics process must take place in compliance with the basic rules of logistics -the rules of "7R": right product -the right product, right quality -the right quality, right quantity -the right quantity, right time -the right time, right place -the right place, right customer -the right consumer, right cost -with the required level of costs. These principles