L. V. Hnylytska


Introduction. The current conditions for the existence of domestic industrial enterprises are characterized by increased threats of socio-political and economic nature, which, in 2016, 80% of them worked unprofitable and outside the needs of the market. In connection with this, there is an urgent need to introduce mechanisms for safe-management of their activities, as well as substantiation of the information provision of such management.

Purpose. Comprehensive justification of a management accounting toolkit capable of meeting management needs in accordance with the conceptual foundations of safe-management management by industrial enterprises is a purpose of the study.

Methods. Generalization, analysis, graphic method.

Results. In the article it is proved that the central place in the information provision of safety-oriented management is given to managerial accounting. Thus, the methodical toolkit for managerial accounting is outlined that is best suited to meet the management's requirements in fulfilling the tasks of increasing the level of protection of the enterprise from the impact of external and internal threats.

Originality. In accordance with the objectives of safety-oriented management, is grounded the feasibility of using the following management accounting methods: break-even analysis and sensitivity analysis (in assessing the profitability of an enterprise and determining the sensitivity of profit to risk factors) has been substantiated; budgeting (in developing measures to ensure a security strategy and further control over their implementation); assessment by the centers of responsibility (in assessing the effectiveness of the activities of individual units and the enterprise as a whole); balanced system of economic indicators (in assessing the implementation of the strategy of the company in the field of its security).

Conclusion. Comprehensive implementation of the proposed methods will increase the information and analytical capabilities of management when making managerial decisions regarding the security of the company focusing on the most significant threats to its activities.

Ключові слова

safety-oriented management; managerial accounting; safety margin; efficiency of activity.


The State Statistics Service of Ukraine [Electronic resource]. - Access mode:

World Survey of Economic Crimes [Electronic Resource]. - Access mode:

Gorbulin V.P., Kachinsky A. B. (2005) Strategic Risks - A New Paradigm of the National Security Strategy of Ukraine [Electronic Resource]. Stratehichna panorama, 1. - Access mode:

Ternavska I. B. Economic security of agrarian enterprises [Electronic resource]. - Access mode: Economic% 20 Security% 20 Agrarian% 20enterprises.pdf.

Kuzomko V. M. (2013) The concept of security in the context of the formation of the theory of economic security of the enterprise. Stratehiya ekonomichnoho rozvytku Ukrayiny, 33, 60-65.

Atkinson E.A., Banker R.D., Kaplan R.S, Yang M.S. (2003) Management accounting. Moscow: ed. Williams House, 878 p.

Management accounting: official terminology CIMA (2004) Moscow: IDFBK-PRESS, 200 p.

Druri K. (2002) Management and Production Accounting. Moscow: Audit, UNITI, 1071 p.

Bromwich M. (1990) The Case for Strategic Management Accounting, the role of accounting information for a strategy in competitive Markets, Accounting, Organization and Society, 27-46.

Hensen Don R., Moeven Meren M., Elias Nebil S. (2002) Management Accounting. K.: Millennium, 313-375, 404-422, 588-594.

Gnilitska L.V. (2011) Conceptual bases of information preparation for making managerial decisions for the purpose of providing economic safety of the enterprise. Zovnishnya torhivlya. Ekonomichna bezpeka, 5, 3-8.

Gnilitska L.V. (2012) Use of budgeting tools in the system of financial security of enterprises Zovnishnya torhivlya. Ekonomichna bezpeka: Nauk. – prakt. Zhurnal, 3, 86-95.

Horvath P. (2000) Balanced Scorecard as a Means of Enterprise Management. Problemy teoryy y praktyky upravlenyya, 4, 16-20.

Gnilitska L.V. (2011) Using the conceptual foundations of a balanced system of economic indicators for assessing the status and level of economic security of economic entities. Finansy, oblik i audyt: Zb. Nauk. Pratsʹ, 18, 263-272.

Повний текст: PDF


  • Поки немає зовнішніх посилань.
2015 4 12   24 33
2016 1 2   3 4
2017 1 2 2 (Ч.2) 3 4 (Ч.1) 4 (Ч.2)
2018 1 2   3 4  
2019 1          



Зміст журналу