Організаційно-економічний механізм забезпечення комплаєнс-безпеки промислового підприємства
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Дата
2020
ORCID
DOI
Науковий ступінь
доктор економічних наук
Рівень дисертації
докторська дисертація
Шифр та назва спеціальності
08.00.04 – економіка та управління підприємствами (за видами економічної діяльності)
Рада захисту
Спеціалізована вчена рада Д 64.050.02
Установа захисту
Національний технічний університет "Харківський політехнічний інститут"
Науковий керівник
Перерва Петро Григорович
Члени комітету
Перерва Петро Григорович
Краснокутська Наталія Станіславівна
Стригуль Лариса Станіславівна
Краснокутська Наталія Станіславівна
Стригуль Лариса Станіславівна
Видавець
Національний технічний університет "Харківський політехнічний інститут"
Анотація
Дисертація на здобуття наукового ступеня доктора економічних наук за спеціальністю 08.00.04 – економіка та управління підприємствами (за видами економічної діяльності). – Національний технічний університет "Харківський політехнічний інститут", Харків, 2020. Дисертаційна робота присвячена розробленню та науковому обґрунтуванню концептуальних положень, теоретико-методологічних засад, методичних підходів та практичних рекомендацій щодо розробки організаційно-економічного механізму забезпечення комплаєнс-безпеки промислового підприємства. Проаналізовано сучасний стан та перспективи змін комплаєнс-порушень в економіці України та на цій основі запропоновано ввести в науковий обіг термін комплаєнс-безпека. Розроблено методичні рекомендації по формуванню та практичній реалізації комплаєнс-програми промислового підприємства, обґрунтовано важливість та необхідність введення в організаційну структуру промислового підприємства самостійного комплаєнс-підрозділу, запропонована концептуальна схема чотирьох рівнів комплаєнс-захисту промислового підприємства. Розроблено методичні положення економічної оцінки діяльності комплаєнс-підрозділу на промисловому підприємстві. З використанням найбільш важливих для країни та підприємства індикаторів економічної безпеки розроблено методичні положення експрес-діагностики поточного стану комплаєнс-безпеки, запропоновано механізм оцінювання рівня комплаєнс-безпеки промислових підприємств на основі визначення інтегрального показника. Запропоновано методичний підхід до проведення моніторингу стану комплаєнс-безпеки підприємства, який передбачає використання тригонометричних функцій, що дозволяє аналізувати і оцінювати макро- та мікропоказники роботи підприємства. Удосконалено методи визначення рівня комплаєнс-ризику на основі методу попарних порівнянь факторів комплаєнс-ризику.
Thesis for a Doctor of Economics degree in the specialty 08.00.04 - Economics and Management of Enterprises (by types of economic activity). - National Technical University "Kharkiv Polytechnic Institute", Kharkov, 2020. The dissertation is devoted to the development and scientific substantiation of conceptual provisions, theoretical and methodological principles, methodological approaches and practical recommendations for the development of organizational and economic mechanism for compliance safety of an industrial enterprise. The current state and prospects of changes in compliance violations in the economy of Ukraine are analyzed and on this basis it is proposed to introduce in economic terminology the definition of "compliance security of the enterprise", which determines the degree of protection of industrial activities from external and internal violations of existing laws and regulations, standards, constituent and internal documents. Compliance security has been shown to be an integral part of the economic security of industrial enterprises. It was found that compliance violations, among which bribery and corruption occupy a leading place, remain the main types of economic crimes that negatively affect the activities of Ukrainian enterprises and organizations. Methodical recommendations on the formation and practical implementation of the compliance program of an industrial enterprise are developed, the importance and necessity of introduction of an independent compliance unit into the organizational structure of an industrial enterprise are substantiated. A conceptual scheme of four levels of compliance protection of an industrial enterprise is proposed, which includes operational internal control of business activity, integrated system of active compliance management, internal audit as an independent function and external independent auditors. The proposed scheme can be used by any enterprise, regardless of its type, organizational structure or complexity. Methodical provisions of economic evaluation of compliance unit activity at an industrial enterprise have been developed. The structuring of threats to compliance and security of industrial enterprises has been structured by adding a new classification feature - according to the possibility of management and sources of compliance threats taking into account the specifics of industrial enterprises - with further detailing of managed and unmanaged types of threats. Methodical provisions of rapid diagnostics of the value of the integrated indicator of compliance security, based on the most important components of economic security of the country (energy, financial, social and innovation-investment) and industrial enterprises (financial, political, legal, energy and interface), which form a compliance climate in the country as a whole and at the industrial enterprise. Methodical recommendations for assessing the level of compliance safety of industrial enterprises based on the definition of an integrated indicator have been developed. The procedure for calculating the level of compliance safety of industrial enterprises is formed, the list of indicators is determined in order to assess each type of compliance threats. To determine the probability of implementation of certain compliance threats to the economic security of industrial enterprises and their importance in the amount of the integrated indicator, scores of experts - scientists and highly qualified specialists of industrial enterprises were used, taking into account their competence. A methodical approach to monitoring the state of compliance and safety of an industrial enterprise is proposed, which involves the use of trigonometric functions, which allows to analyze and evaluate market, production, financial, environmental and other indicators of the enterprise, to carry out constant compliance monitoring of its activities both at the enterprise, and in the market of its production. It is proved that compliance risks play an extremely important role in the methodological essence of compliance. For industrial enterprises, it is proposed to define compliance risk as the risk of legal or regulatory sanctions, significant financial loss, loss of market share or reputation as a result of non-compliance with laws, regulations, rules, standards or external and internal codes of conduct relating to production. -entrepreneurial activity. Proposals for the development of methods for determining the level of compliance risk based on the method of pairwise comparisons of compliance risk factors, which allows to determine the relative priorities of each of the factors influencing the degree of compliance risks for a particular enterprise.
Thesis for a Doctor of Economics degree in the specialty 08.00.04 - Economics and Management of Enterprises (by types of economic activity). - National Technical University "Kharkiv Polytechnic Institute", Kharkov, 2020. The dissertation is devoted to the development and scientific substantiation of conceptual provisions, theoretical and methodological principles, methodological approaches and practical recommendations for the development of organizational and economic mechanism for compliance safety of an industrial enterprise. The current state and prospects of changes in compliance violations in the economy of Ukraine are analyzed and on this basis it is proposed to introduce in economic terminology the definition of "compliance security of the enterprise", which determines the degree of protection of industrial activities from external and internal violations of existing laws and regulations, standards, constituent and internal documents. Compliance security has been shown to be an integral part of the economic security of industrial enterprises. It was found that compliance violations, among which bribery and corruption occupy a leading place, remain the main types of economic crimes that negatively affect the activities of Ukrainian enterprises and organizations. Methodical recommendations on the formation and practical implementation of the compliance program of an industrial enterprise are developed, the importance and necessity of introduction of an independent compliance unit into the organizational structure of an industrial enterprise are substantiated. A conceptual scheme of four levels of compliance protection of an industrial enterprise is proposed, which includes operational internal control of business activity, integrated system of active compliance management, internal audit as an independent function and external independent auditors. The proposed scheme can be used by any enterprise, regardless of its type, organizational structure or complexity. Methodical provisions of economic evaluation of compliance unit activity at an industrial enterprise have been developed. The structuring of threats to compliance and security of industrial enterprises has been structured by adding a new classification feature - according to the possibility of management and sources of compliance threats taking into account the specifics of industrial enterprises - with further detailing of managed and unmanaged types of threats. Methodical provisions of rapid diagnostics of the value of the integrated indicator of compliance security, based on the most important components of economic security of the country (energy, financial, social and innovation-investment) and industrial enterprises (financial, political, legal, energy and interface), which form a compliance climate in the country as a whole and at the industrial enterprise. Methodical recommendations for assessing the level of compliance safety of industrial enterprises based on the definition of an integrated indicator have been developed. The procedure for calculating the level of compliance safety of industrial enterprises is formed, the list of indicators is determined in order to assess each type of compliance threats. To determine the probability of implementation of certain compliance threats to the economic security of industrial enterprises and their importance in the amount of the integrated indicator, scores of experts - scientists and highly qualified specialists of industrial enterprises were used, taking into account their competence. A methodical approach to monitoring the state of compliance and safety of an industrial enterprise is proposed, which involves the use of trigonometric functions, which allows to analyze and evaluate market, production, financial, environmental and other indicators of the enterprise, to carry out constant compliance monitoring of its activities both at the enterprise, and in the market of its production. It is proved that compliance risks play an extremely important role in the methodological essence of compliance. For industrial enterprises, it is proposed to define compliance risk as the risk of legal or regulatory sanctions, significant financial loss, loss of market share or reputation as a result of non-compliance with laws, regulations, rules, standards or external and internal codes of conduct relating to production. -entrepreneurial activity. Proposals for the development of methods for determining the level of compliance risk based on the method of pairwise comparisons of compliance risk factors, which allows to determine the relative priorities of each of the factors influencing the degree of compliance risks for a particular enterprise.
Опис
Ключові слова
автореферат дисертації, економічна безпека, моніторинг, ефективність, ризики, корупція, шахрайство, промислові підприємства, compliance, economic security, monitoring, efficiency, risks, corruption, fraud, industrial enterprises
Бібліографічний опис
Кобєлєва Т. О. Організаційно-економічний механізм забезпечення комплаєнс-безпеки промислового підприємства [Електронний ресурс] : автореф. дис. ... д-ра екон. наук : спец. 08.00.04 / Тетяна Олександрівна Кобєлєва ; [наук. консультант Перерва П. Г.] ; Нац. техн. ун-т "Харків. політехн. ін-т". – Харків, 2020. – 36 с. – Бібліогр.: с. 28-34. – укр.