Indicator Method as an Instrument to Ensure Financial Security of an Economic Entity

Introduction. Any enterprise’s functioning in a market economy entails internal and external risks. Reducing their impact or leveling ensures a long-term existence of the business. In this view, the subject of the study is relevant. Theoretical analysis. The theoretical and methodological basis of the study was the works of Russian and foreign researchers in the field of economic and financial security. During the critical study of scientific publications it was determined that the interpretation of the financial security of enterprises definition is considered in terms of several approaches: complex, resource, financial. It was also found during the study that threats to financial security have a direct impact on production, personnel, information, etc. Empirical analysis. The main methods of research were analysis and synthesis, as well as the method of generalizing indicators. In the course of the study, it was found that the analyzed enterprise uses only quantitative indicators for evaluation, which are unable to identify most threats to financial interests. As a result, an open list of qualitative indicators was proposed that could assess the level of financial security. Results. The construction of the financial security risk matrix allowed us to establish that the total cost of implementing all risks per year can reach 90 million rubles, which is about 9% of the property of the enterprise. Having assessed the risks of financial security, we recommended that the management of the enterprise should pay attention to the realization of the profits loss risks due to the unstable position of suppliers and contractors in the market or the termination of their activities.