Scientific research is based on the fact that the business activity of subjects is one of the key elements in achieving sustainable development goals. Considering that business activity is carried out on the basis of certain principles, the authors believe that the goals of sustainable development have an impact on the modernisation and the formation of new principles of business activity. Compliance with these principles contributes to the actualisation of the business (economic) turnover in modern reality. The aim of the article is to substantiate the formation of new principles of business activity of subjects as the main guiding principles of its implementation and appropriate regulation in the context of sustainable development. This study aims to prove that the following elements can be considered the new principles of management: a) ensuring the vital interests of entrepreneurs, consumers and society in information environment; b) corporate social responsibility; c) fair competition in entrepreneurship; d) corporate greening. To achieve this goal, the authors provided the characteristics of these principles and analysed the current state of their application. To solve the problem, first, the relationship between the listed principles and the goals of sustainable development is analysed. And secondly, the analysis of the influence of each of the principles on business activity is carried out. While conducting the scientific research, methods such as dialectical, system-structural analysis, formal-legal, comparative, as well as other methods and scientific approaches were used to achieve the goal of the study. In the course of the study, it was substantiated that the listed principles fully fit into the concept of sustainable development, which includes economic, social and environmental components. The conclusions summarise the characteristics of each of the new principles of business activity. Also, recommendations were formulated regarding the optimisation of the regulatory consolidation and the practical implementation of these economic principles, taking into account the European and Ukrainian experience. The results of the study are important for theory and practice, since they regard the presented principles as those that can be used to assess the activities of specific business entities, as well as the state of legislation and government policy. The obtained results of the assessment can be used to develop proposals for improving the legal regulation and state policy of the economic sphere (including business and entrepreneurial activity).
The article deals with the nature and role of financial strategy in development of an enterprise. Financial strategy is deemed as an efficient tool for managing current and planning future enterprise's business activity which heavily relies on implementation of its objectives in conditions of macroeconomic transformations and is defined by state regulatory policy, state of market and its processes. Financial security is defined as one of the key factors that determine efficiency of financial strategy of an enterprise. The authors define approaches to assessing the level of financial security of an enterprise. Strategic interests of an enterprise and their qualitative interpretation are considered as essential indicators of assessment process. Methodological approach to express-assessment of financial security level is suggested in the article. Enhancement of financial security assessment is to be based on the analysis of boundary (critical and normal) and factual values of coefficients that describe enterprise's financial condition. The set of indicators (indicators) of assessment of financial security of an enterprise with their division into groups of indicators are distinguished, namely: indicators of liquidity and solvency, indicators of financial stability, indicators of business activity, performance indicators of activity. The integral coefficient which is drawn from this analysis is considered as fundamental for further financial security assessment. The article provides an assessment scale for defining the level of financial security of an enterprise. The suggested scale is based on ranking enterprises according to the levels of their financial stability and provides tools for measuring this level for any specific enterprise. It is proved that practical application of financial security assessment can provide reliable information about an enterprise in terms of its financial condition as well as define strategic perspectives of enhancing the level of their financial security. Keywords: enterprise, financial planning, financial security of the enterprise, level of financial security of the enterprise, express assessment of financial security of the enterprise.
A monitoring chart of the enterprise economic security system adaptation to the influence of the customs regulation entities has been developed in the study. The monitoring chart of the enterprise economic security system adaptation to the influence of the customs regulation entities contains a set of indicators grouped into four relatively independent categories: internal processes, processes of the interaction with the customs regulation entities, staff and financial indicators of the interaction with the customs regulation entities. The content of each of the chart's indicators is considered and the corresponding scale proposed. The gradations with description of the specific content comprising each of them are described and the sources of information are specified. The main management tool for the enterprise economic security system adaptation to the influence of the customs regulation entities is proposed. The tool is an appropriate adaptation program. The adaptation program comprises the following individual parts: general, analytical, content, organizational, monitoring, regulatory and informational.
The research examines the range of impact and consequences of quarantine restrictions on the operational and financial activities of Ukraine in comparison with the economic indicators of GDP of other leading countries. The purpose of the article is to conduct an economic and legal analysis of ways in which governments around the world, including Ukraine, support business in the financial crisis against the background of the global coronary pandemic COVID-19.
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