FINANCIAL SECURITY ASSESSMENT OF A COAL MINING ENTERPRISE

The current conditions of the coal industry enterprises require special control of the financial security level. The purpose of the article is to develop and test a methodology for assessing financial security, which reflects the impact of the main threats on the financial interests of coal mining enterprises. The following methods are used in the study: analysis, experiment, index method, graphical method. The article deals with the concept of financial security at the microeconomic level. The elements of the financial security management system of the enterprise are defined. The assessment methodology is one of them. The key elements of the assessment methodology are identified by analyzing existing methods that are not related to the coal industry. Threats to the financial interests of coal mining enterprises and their possible financial consequences are identified. A set of indicators reflecting the impact of threats on the financial interests of a coal mining enterprise, with threshold values, is proposed. Indicators are considered from the point of view of the content and order of calculations. The results of a trial assessment of the level of financial security on the example of coal mining enterprises of the Krasnoyarsk Territory for 2018 and 2019 are presented. Based on the actual values of the indicators, their normalized values are calculated. The resulting indicators are dimensionless indexes with a range of values from 0 to 2. The indicator value of 0 indicates the maximum level of danger. The value of 2 indicates an absolutely safe state. The article reflects the use of the graphical method for analyzing the dynamics of indicator values.

financial security of the enterprise, coal industry, threats to financial interests, methods for assessing financial security, financial security assessment methodology, financial security indicators, threshold values, normalizing function, indexes, the level of financial security.

Podtikhova N. N., Ferova I. S. Financial security assessment of a coal mining enterprise. Business. Education. Law, 2021, no. 3, pp. 25—31. DOI: 10.25683/VOLBI.2021.56.328.