<?xml version='1.0' encoding='utf-8'?>
<!DOCTYPE article PUBLIC "-//NLM//DTD JATS (Z39.96) Journal Publishing DTD v1.2 20190208//EN" "http://jats.nlm.nih.gov/publishing/1.2/JATS-journalpublishing1.dtd">
<article article-type="research-article" dtd-version="1.2" xml:lang="ru" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink"><front><journal-meta><journal-id journal-id-type="issn">2409-1634</journal-id><journal-title-group><journal-title>Research result. Economic Research</journal-title></journal-title-group><issn pub-type="epub">2409-1634</issn></journal-meta><article-meta><article-id pub-id-type="doi">10.18413/2409-1634-2026-12-1-0-9</article-id><article-id pub-id-type="publisher-id">4087</article-id><article-categories><subj-group subj-group-type="heading"><subject>ECONOMICS,MANAGEMENT AND ACCOUNTING IN A FIRM</subject></subj-group></article-categories><title-group><article-title>A STRATEGIC APPROACH TO MANAGING A COMPANY&amp;#39;S FINANCIAL SECURITY</article-title><trans-title-group xml:lang="en"><trans-title>A STRATEGIC APPROACH TO MANAGING A COMPANY&amp;#39;S FINANCIAL SECURITY</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author"><name-alternatives><name xml:lang="ru"><surname>Korytko</surname><given-names>Tetyana Yu.</given-names></name><name xml:lang="en"><surname>Korytko</surname><given-names>Tetyana Yu.</given-names></name></name-alternatives><email>taniakorytko@gmail.com</email></contrib></contrib-group><pub-date pub-type="epub"><year>2026</year></pub-date><volume>12</volume><issue>1</issue><fpage>0</fpage><lpage>0</lpage><self-uri content-type="pdf" xlink:href="/media/economic/2026/1/Экономика-100-110.pdf" /><abstract xml:lang="ru"><p>The article examines and systematizes the theoretical and practical aspects of creating an enterprise financial security management system. For enterprises, strategically oriented financial security management is of primary importance. The study resulted in the development of a structural and logical diagram of the enterprise financial security management system. This system&amp;#39;s key features are its preventive focus and its assessments, which are based on reliability and efficiency criteria. The following stages of strategic management of a company&amp;rsquo;s financial security are distinguished: analysis and assessment, definition of the mission, goals and objectives of strategic management of enterprise financial security; assessment of the external and internal environment of the enterprise; formation of a portfolio of strategies, their assessment and selection of the optimal strategy and assessment of the effectiveness of its implementation. Based on this, a set of possible strategies is formed, from which the most suitable one is selected. The company gives priority attention to improving financial security management mechanisms. This ensures the maintenance of a stable financial position, characterized by an optimal balance between liquidity and profitability. In this regard, there is a need to study the effectiveness of company&amp;rsquo;s financial security management, using the IDEF0 methodological apparatus. The scientific novelty of the presented results lies in the development of a model aimed at improving the effectiveness of company&amp;rsquo;s financial security management by formulating a set of sound management decisions. The practical significance of this model lies in identifying areas for improving the company&amp;rsquo;s financial security management process.</p></abstract><trans-abstract xml:lang="en"><p>The article examines and systematizes the theoretical and practical aspects of creating an enterprise financial security management system. For enterprises, strategically oriented financial security management is of primary importance. The study resulted in the development of a structural and logical diagram of the enterprise financial security management system. This system&amp;#39;s key features are its preventive focus and its assessments, which are based on reliability and efficiency criteria. The following stages of strategic management of a company&amp;rsquo;s financial security are distinguished: analysis and assessment, definition of the mission, goals and objectives of strategic management of enterprise financial security; assessment of the external and internal environment of the enterprise; formation of a portfolio of strategies, their assessment and selection of the optimal strategy and assessment of the effectiveness of its implementation. Based on this, a set of possible strategies is formed, from which the most suitable one is selected. The company gives priority attention to improving financial security management mechanisms. This ensures the maintenance of a stable financial position, characterized by an optimal balance between liquidity and profitability. In this regard, there is a need to study the effectiveness of company&amp;rsquo;s financial security management, using the IDEF0 methodological apparatus. The scientific novelty of the presented results lies in the development of a model aimed at improving the effectiveness of company&amp;rsquo;s financial security management by formulating a set of sound management decisions. The practical significance of this model lies in identifying areas for improving the company&amp;rsquo;s financial security management process.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>strategy</kwd><kwd>financial security</kwd><kwd>management</kwd><kwd>IDEF0 methodology</kwd><kwd>business process</kwd><kwd>economic security</kwd></kwd-group><kwd-group xml:lang="en"><kwd>strategy</kwd><kwd>financial security</kwd><kwd>management</kwd><kwd>IDEF0 methodology</kwd><kwd>business process</kwd><kwd>economic security</kwd></kwd-group></article-meta></front><back><ref-list><title>Список литературы</title><ref id="B1"><mixed-citation>Abelova L.A., Zakharkina R.A., Kataikina N.N. (2021) Otsenka finansovoy bezopasnosti kreditnoy organizatsii. Vestnik Altajskoy akademii ekonomiki i prava. 5-1. 5&amp;ndash;12</mixed-citation></ref><ref id="B2"><mixed-citation>Altsybeeva I.G. (2021) Obespechenie ekonomicheskoy bezopasnosti organizatsii na osnove formirovaniya strategii ee razvitiya: avtoref. dis. &amp;hellip; kand. ekon. nauk. Nizhnij Novgorod. 24.</mixed-citation></ref><ref id="B3"><mixed-citation>Berezin G. S. (2020) Ponyatie i sushchnost finansovoy bezopasnosti ekonomicheskih subiektov // Ekonomika i socium. (70). 580</mixed-citation></ref><ref id="B4"><mixed-citation>Denisova N.A. (2024) Faktory, opredelyayushchie vzaimosvyaz finansovoy bezopasnosti na mikro- i makro- urovne. Human Progress. 10. 4. 29.</mixed-citation></ref><ref id="B5"><mixed-citation>Eremeeva S.S. (2019) Finansovaya bezopasnost predpriyatiya kak osnovnoy kriteriy ego ekonomicheskoy bezopasnosti. Finansy i uchetnaya politika. 5 (9). 17-21.</mixed-citation></ref><ref id="B6"><mixed-citation>Korytko T.YU., Emelyanenko I.S., Shevchuk E.V. (2023) Mekhanizm upravleniya finansovym potentsialom predpriyatiya. Nauchny rezultat. Ekonomicheskie issledovaniya. 9. 2. 116-124. doi: 10.18413/2409-1634-2022-9-2-0-11.</mixed-citation></ref><ref id="B7"><mixed-citation>Korytko T.YU. (2024) Modelirovanie strategii upravleniya finansovoy bezopasnostyu predpriyatiya. Nauchny rezultat. Ekonomicheskie issledovaniya. 10. 3. 71-84.</mixed-citation></ref><ref id="B8"><mixed-citation>Krohicheva G.E., Arhipov E.L., Zencova K.S., Novikova E.I. (2016) Finansovaya bezopasnost v sisteme ekonomicheskoy bezopasnosti. Ekonomicheskie nauki. 3 (20). 108&amp;ndash;111.</mixed-citation></ref><ref id="B9"><mixed-citation>Kurchashov V. V., Teryoshkina O. S. (2024) Ponyatie i sushchnost finansovoy bezopasnosti organizatsii. Vestnik nauki.</mixed-citation></ref><ref id="B10"><mixed-citation>4 (73). 41.</mixed-citation></ref><ref id="B11"><mixed-citation>Nikitskaya E.F. (2023) Finansovaya bezopasnost hozyaistvuyushchih subiektov: makroekonomicheskie aspekty. Federalizm. 28. 1 (109). 153&amp;ndash;171.</mixed-citation></ref><ref id="B12"><mixed-citation>Reshetnyak L.A., Korytko T.YU., Shulga N.N. (2024) Modelirovanie protsessa upravleniya oborotnymi aktivami predpriyatiya. Innovatsii v APK: problemy i perspektivy. 1 (45). 112&amp;ndash;122.</mixed-citation></ref><ref id="B13"><mixed-citation>Thalidzhokov E. H. (2023) Ponyatie i sushchnost finansovoy bezopasnosti i finansovogo suvereniteta sootnosheniya ponyatiy. Vestnik nauki. 4 (61). 45.</mixed-citation></ref><ref id="B14"><mixed-citation>Chepurkov, V. A. (2021) Sushchnost ponyatiya finansovaya bezopasnost i eyo rol v zashchite interesov hozyaistvuyushchego subiekta. Prioritety mirovoy nauki: novye podhody i aktualnye issledovaniya: sbornik nauchnyh trudov po materialam XXII Mezhdunarodnoy nauchno-prakticheskoy konferentsii, Anapa, 30 oktyabrya 2021 goda. &amp;ndash; Anapa: Obshchestvo s ogranichennoy otvetstvennostyu &amp;laquo;Nauchno-issledovatelsky tsentr ekonomicheskih i sotsialnyh protsessov&amp;raquo; v Yuzhnom Federalnom okruge, 20-24.</mixed-citation></ref><ref id="B15"><mixed-citation>Chuvashlova M.V., Vasyaeva A.A., Gorlovskaya E.A., Pochinova M.A. (2021) Rol finansovoy bezopasnosti v sisteme ekonomicheskoy bezopasnosti hozyaistvuyushchego subiekta // Siberian Journal of Economic and Business Studies / Sibirsky zhurnal ekonomicheskih i biznes-issledovany. 10(2). 70-83</mixed-citation></ref><ref id="B16"><mixed-citation>Emelyanenko I., Korytko T., Novoseltseva E., Shevchuk E. (2023) Methodological support for assessing the level of economic security of an enterprise. E3S Web of Conferences. 2023. 371 doi:10.1051/e3sconf/202337105070</mixed-citation></ref><ref id="B17"><mixed-citation>Eremeeva S.S. (2019) Financial security of the enterprise as the main criterion for its economic security. Finance and accounting policy. 5. 17-20.</mixed-citation></ref></ref-list></back></article>