Nataliya Sablina

The unpredictability of the development of the Ukrainian economy in the world economic space requires continuous improvement of the financial security management policy of business entities. The use of controlling mechanisms to ensure the necessary level of financial security enables the stable development and competitiveness of enterprises. The article highlights the conceptual aspects of ensuring the enterprise’s financial security using controlling mechanisms. The concept of control¬ling within the enterprise’s financial security is considered. An assessment of the enterprise’s financial security in the instrument-making industry of the engineering complex of Ukraine was made using an integrated safety indicator using taxonomic analysis techniques. It is noted that to ensure stable functioning and development of the enterprise, it is necessary to identify factors (threats) that lead to the loss of the proper level of enterprise’s financial security. To assess the impact of financial condi¬tion indicators on the level of effectiveness of financial safety management in engineering enterprises, a multivariate statistical analysis of correlation relationships was carried out and factor loads were calculated. It is proposed to organize the formation of a controlling system with an emphasis on ensuring an adequate level of enterprise’s financial security. The use of the proposed developments in the activities of the enterprises of the instrument-making industry allows increasing the efficiency of their functioning and to put the existing system of ensuring financial security to a new level.