T. Melikhova, Improvement of methodological principles of the results and expenses assessment of the enterprise economic security system.

T. Melikhova

The aim of the work is to improve the indicators of the interaction of the results and costs for the economic security of the enterprise over the long runs, which are obtained using a graphical analog model. A graphical representation of the interaction of results and costs makes it possible to show the formation of the gross, net and actual cash flow of the enterprise. With the help of the graph, you can determine the gross, net, valid periods of return of investments; the period for which the accumulated predetermined (planned) profit will be received. Indicators  proposed and used in practice are obtained on the basis of interaction of results and costs of economic activity of the enterprise in the long-term period, namely: 1. Accumulated cash flow products. 2. Accumulated depreciation deductions. 3. The remaining (undocumented) value of non-current assets. 4. The accumulated net profit as a total and that really will be directed towards returning investment in economic security. 5. Accumulated gross profit. 6.  Accumulated net cash flow, as a general one, and the one that will really be directed towards returning investment to economic security. 7. Accumulated gross cash flow. 8. Accumulated target (planned) gross cash flow. 9. Accumulated gross (net, actual, given) return on gross (net, actual, specified) period of return on investment in economic security. 10. Accumulated net (actual) profit for the net (effective) period of return on investment in economic security. 11. Accumulated gross (net, valid) cash flow for the gross (net, valid) period of return on investment in economic security. 12. Over-ratio: accumulated gross, net, actual, given cash flows over non-current assets of the enterprise.

Methods of calculation of coefficients are proposed: excess of accumulated gross, net, actual and specified cash flows over advanced investments; tax yield and gross profit of gross profit; the share of administrative expenses and net profit in gross profit.

Key words: indicators, results, costs, economic activity, enterprise, long-term period.


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