Accounting and Analytical Support for Ensuring Enterprise Economic Security

Abstract

The article examines accounting and analytical support as a key instrument for managing enterprise economic security under conditions of increasing economic turbulence caused by military actions, instability of market conditions, disruptions of logistics chains, and the growth of financial and operational risks. It is substantiated that under such circumstances the effectiveness of the economic security system directly depends on the quality, completeness, and analytical depth of information generated within the accounting and analytical system of the enterprise. The purpose of the article is to substantiate theoretical and methodological provisions and to develop practical recommendations for improving accounting and analytical support for enterprise economic security management with a focus on asset preservation and loss minimization. In the course of the study, methods of generalization and systematization of scientific approaches, structural and functional analysis were applied. As a result of the study, a generalized system of enterprise economic security indicators by key functional components was formed, and a reduced unified model of indicators adapted for practical application by enterprises of various industries and scales of activity was proposed. The variability of the economic security model depending on industry specificity, enterprise size, financial condition, level of digitalization, and strategic development goals is substantiated. An approach to calculating an integral economic security index is proposed, which allows for a comprehensive assessment of the level of enterprise protection. It is proved that accounting and analytical support serves as the information basis for risk monitoring, preventive managerial decision-making, and the implementation of measures aimed at asset preservation. Prospects for further research are related to the deepening of digitalization methods of accounting and analytical processes and the development of industry-oriented models of enterprise economic security.