METHODS AND APPROACHES FOR THE DIAGNOSTICS OF THE ECONOMIC SECURITY OF THE ENTERPRISE

Abstract. The article examines the experience of forming bankruptcy prevention strategies, forming a system of economic security of construction enterprises, and anti-crisis management. Various methods and approaches to the formation of a system of indicators for assessing the threat of a financial crisis of the enterprise have been studied, as well as providing practical recommendations for improving the monitoring of threats to the economic security of the construction business. In the absence of a unified approach, it is proposed to take the factors of the "crisis field" as an approximate list, which in the process of assessing the degree of economic security of construction enterprises are recommended to be supplemented or reduced, based on the specifics of the enterprise's activities and reporting. Indicators of diagnostics of economic security of the enterprise are proposed to be divided into direct and indirect (mediated) according to the degree of influence. The research of many authors who believe that the indicators and risks of one and the same enterprise are different depending on the stage of its life cycle is analyzed. Some authors suggest measuring the life cycle of an enterprise by cash flow, others suggest determining the stage of the life cycle based on data on the enterprise's revenue. The matrix of diagnostic indicators and the dynamics of their level by stages of the life cycle of the enterprise is considered. The critical risks of the enterprise are analyzed depending on the stage of its life cycle. Some authors suggest measuring the life cycle of an enterprise by cash flow, others suggest determining the stage of the life cycle based on data on the enterprise's revenue. The matrix of diagnostic indicators and the dynamics of their level by stages of the life cycle of the enterprise is considered. The critical risks of the enterprise are analyzed depending on the stage of its life cycle. The main approaches to assessing the company's potential have been studied. Theoretical and methodological approaches to assessing the anti-crisis potential of the enterprise and ensuring the economic security of the enterprise were considered, factors affecting the economic security of construction enterprises of Ukraine were investigated, and possible methods of its assessment and forecasting were analyzed. Complexes of primary financial indicators prioritized for the implementation of anti-crisis diagnostics are substantiated, on the basis of which the conditions of effectiveness of anti-crisis management are determined. Indicators have been identified that objectively reflect the anti-crisis potential of the construction enterprise and comprehensively characterize its financial, production and investment activities.