The purpose of the study is to develop a model of the influence of state institutions on the enterpriseeconomic security system of using the provisions of game theory. For each of the two participants in the game -state institutions and enterprises - proposed indicators determine the strategy of the game participant and theirbehavior in such a game. The content of each of the proposed indicators is considered and it is shown how theirvalue can be obtained. The proposed indicators for both participants in the game are leveled to a single scale.The indicators of the model of the antagonistic game between the enterprise and state institutions aredetermined that became the basis for the construction of the game model, which is a tuple. The developedmodel of the influence of state institutions on the enterprise economic security system, represented by acombination of possible strategies for the behavior of both participants in the game in hyper cubic fivedimensional space, which are expressed by the values of indicators for each of these participants, as well as thecalculated “gain” for each of these combinations. Using this model allows to achieve different resultsdepending on the goal of the study. The main result of the model is the search for a balance of interests in the“enterprise-state” system. That is, the search for those points of stable choice that can be obtained using thedeveloped model, namely: search for a local or general extremum in the game field, which will determine themaximum win for one of the participants or the total win of two participants at the same time; research andquantitative estimation of the actual and maximum possible negative impact of state institutions on theeconomic security system of business entities; determining the expected change in the influence of stateinstitutions on the economic security system of business entities due to changes in its strategy; theestablishment of the best strategy for a business entity in existing conditions, which, according to the selectedcriterion, will ensure the stable functioning of the economic security system at an enterprise; determination ofthe limits of the negative impact of state institutions on the economic security system of an enterprise.
The use of the model of the state assessment of an enterprise economic security system allows to get a general assessment of the system state and its balance by type of management (strategic, operational, financial, innovation, personnel, marketing). In contrast to the existing models, this one allows to distinguish between the most important types of management influence and to operate with factors that determine the level of their development in the future. In addition, the proposed model allows to assess the balance of an enterprise economic security system and identify its imperfections within a specific type of management.
Strategic adaptation is one of the effective approaches of enterprise management, which is based on implementing safety-oriented management, taking into account current dangers, threats and risks. First, such adaptation is associated with changes in the enterprise management system, aimed at establishing appropriate communications between the structural divisions of the enterprise, the distribution of authorities and responsibility for making decisions, counteracting the opportunistic behavior of employees due to changes in the organizational structure of the enterprise management. In the process of research, the use of L. Greiner's Model of Organizational Change was proposed (for a generalized picture of the sequence of organizational changes), and the Change Curve Model by J. Duck was adapted (when developing a fundamental sequence of measures to identify the main causes of workers' resistance and choose ways to counter it). This allows optimizing the processes of strategic adaptation within the safety oriented approach of enterprise management.
The efficiency of the use of methods of operational cost management at the enterprise depends on the consistency of functional methods. As a matter of actual practice, cost management at Ukrainian enterprises lacks such consistency causing managerial collision due to inconsistency of planning and actual data on the enterprise costs. The objective of the article is to resolve the mentioned managerial collision. There has been presented a criterion of consistency of functional cost management methods (identity of data about planning and actual costs of the enterprise according to the format, structure of the resulting data and period of their receipt). The consistency of functional methods – making it possible to deal with the issue of information communications in the enterprise management – is provided by reducing the methods of cost management at the enterprise, in the form of operationalization of concepts of methods of operational cost management in functional methods. With the objective of ensuring the consistency of functional methods of cost management, the article determines changes in the cost accounting, making it possible to provide the consistency of planning and actual data on the enterprise costs and to analyze them.
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