Assessment of management performance in the sphere of ensuring financial security of agricultural enterprises in the region

Abstract

The article studies regional features of financial security management of agricultural enterprises of the Lugansk People's Republic. A theoretical approach to the essential content of financial security and the role of management in the system of its provision is presented. A methodological approach to the qualitative assessment of management effectiveness in the field of financial security of agricultural enterprises based on the application of the expert method is defined. A point assessment of the studied management features made it possible to assess the cognitive, regulatory and communicative components of financial management in agricultural enterprises. The indicators of the validity of management decisions and the purposefulness of actions in the field of financial security, the scientific and technical level of enterprise management, the compliance of the obtained management results with the set goals, as well as the level of management culture at enterprises are used. Based on the dominant importance of organizational culture in the financial security management system, a questionnaire was used, the results of which made it possible to identify the restraining reasons for its development at the enterprise. It was established that the main restraining factor is the lack of focus of the organizational culture on the development of financial management and the implementation of analytical financial work to identify threats to the financial interests of enterprises. The experts assigned the least importance to the scientific and technical level of enterprise management, which is characterized by imperfect automation of accounting and analytical activities designed to ensure the quality and efficiency of decisions made in the interaction of all structural divisions of enterprises. It was noted that the main problems of digital economic transformation are the lack of the necessary corporate culture in agricultural enterprises, which complicates a clear vision of digitalization processes on the part of management, limited funding, and a low level of employee involvement in the field of digitalization. According to the results of the expert assessment, a low level of financial management in agricultural enterprises with positive dynamics of its development was established.