Methodical Approaches to the Formation of Accounting and Analytical Providing of Economic Safety of Business Entities

Abstract

Lately there are more and more investigations dedicated to economic safety of business entities, though methodical approaches connected with its accounting and analytical providing are not attended enough. Therefore, the goal was set – to deepen the knowledge about methodical approaches to the forming of accounting and analytical providing of economic security of business entities. To reach this goal the authors clarified the term “accounting and analytical providing of economic security of business entities”, revealed the basic elements, comprising it, functions and methodology of accounting and analytical providing the economic safety of business entities, and developed the conceptual model, where considered the purpose, object, subject and methodology of managing the economic safety of business entity, and also the influence of the surrounding area, different threats of financial, staff, resource and production, informational and other components of economic safety (of outer and inner nature). The term given by the authors and the conceptual model of accounting and analytical providing of economic safety of business entities developed by them, do not pretend on absolute fullness of characteristics of all the aspects and connection between the components of accounting and analytical providing of economic safety of business entities. However, they give the input in further development of theoretical ideas about the essence of the given category and the connection between its components.