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THE ESTIMATION OF AN INTERFACE CONSTITUENT OF ECONOMIC SECURITY AT MACHINE-BUILDING ENTERPRISES

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Author(s): L. Vaganova

Journal: Economics of Development
ISSN 1683-1942

Volume: 66;
Issue: 2;
Start page: 81;
Date: 2013;
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Keywords: supplier | customer creditworthiness | incoming supply | risky operations

ABSTRACT
In the modern management conditions of machine-building enterprises, when their state of payment with debtors, creditors creates input and output financial flows of an enterprise, accumulates the size of taxes, charges and influences the final financial results, it is reasonable to distinguish an interface constituent of economic security at machine-building enterprises, which includes relationships of the enterprise with investors, customers, government executive bodies and credit institutions. The level of reliability of the enterprise’s relationships with counterparties is not only represented in the estimation of an interface security of the enterprise, but also indicates the changes in financial and tax constituent of economic security at machine-building enterprises. Reliability of counterparties enables to meet the demands of an enterprise (the quality of goods, the volume of deliveries, the level of prices of goods, the level of service, reliability), and on the other hand – to manipulate the level of profit.The subject of the research is the methodological basis of analysis of an interface constituent of economic security at machine-building enterprises.The purpose of the article is the analysis of the estimation of an interface constituent of economic security at machine-building enterprises in the following section: choosing suppliers, management of incoming supplies and identification of risky operations of a taxpayer.For achieving the objectives of the article a complex of the following complementary methods is used: the methods of systems analysis, comparative analysis, causal analysis.It is necessary to estimate an interface constituent of economic security taking into account indicators of controlling incoming supplies of an enterprise and reliability of contractors, which allows to minimize the risk of operations and prevent the enterprises from using typical schemes of tax avoidance, while providing a high level of not only interface, but also financial and tax constituents of economic security at machine-building enterprises.The transformation of the partial indicators of an interface constituent into the initial base of the assessment of the overall level of economic security at machine-building enterprises has practical application.

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