FORMATION OF A MECHANISM FOR MANAGING THE FINANCIAL AND ECONOMIC SECURITY OF AN ENTERPRISE DURING ITS STRATEGIC DEVELOPMENT IN THE CONDITIONS OF DIGITAL TRANSFORMATION

A comprehensive understanding of the fact that the role of business process automation is currently growing, as well as the timely use of relevant information resources as a catalyst for taking managerial actions, has been formed. It has been proven that traditional practices for protecting corporate resources of enterprises, which are embedded in classical mechanisms for managing their financial and economic security, are unable to respond quickly and effectively to digital risks, allowing attackers and fraudsters to gain access to internal information of a business structure and use it for selfish purposes or transfer it to the company’s competitors, devaluing trade secrets. The purpose of the study is to specify the modern features of the formation of a mechanism for managing the financial and economic security of an enterprise during its development in the context of digital transformations. The study used the methods of content analysis, synthesis, specification and generalization, as well as the graphical method. It is proposed that the mechanism for managing financial and economic security in the era of the spread of digitalization trends be considered a set of management actions aimed at predicting, assessing and counteracting threats to corporate resources and achieving the strategic goals of the enterprise, which are formed in the external, internal and digital spaces of its activity and development. The stages of forming the mechanism for managing financial and economic security of the enterprise during its development in the conditions of digital transformations are generalized and formalized. The structure of such a mechanism should contain elements aimed at maintaining a reasonable balance between the willingness of the company’s management to take risks to achieve strategic goals and the need to do so gradually, with an eye on possible negative scenarios that will unfold in the pursuit of overly ambitious financial and economic results. It is substantiated that the development of a comprehensive mechanism for managing financial and economic security in the context of digital business transformations requires a deep understanding by management of both the financial and technological aspects of implementing business processes in the digital economic environment, constant adaptation to changing economic conditions, skillful use of the latest digital tools, and the formation of a new security-oriented digital ecosystem in the enterprise.