ASSESSMENT OF THE SOCIO-ECONOMIC SECURITY OF ENTERPRISES IN UKRAINE IN THE CONDITIONS OF NEGATIVE EXTERNALITIES

  • Shubalyi Oleksandr Lutsk National Technical University
  • Bohdan Brovchenko Lutsk National Technical University
Keywords: socio-economic security, enterprises, negative externalities, war in Ukraine, personnel costs

Abstract

The purpose of the article is to define a system of indicators and conduct an assessment of the socio-economic security of enterprises in Ukraine in the context of negative externalities for the last 10 years - 2013-2023. To assess the socio-economic security of enterprises, based on the availability of official statistical data, a system of basic indicators of economic security and social security is proposed, which contain four indicators each. The main indicators of assessing the economic security of enterprises: return on equity, autonomy coefficient (financial independence), general liquidity coefficient, level of profitability of all activities of enterprises. The main indicators of assessing the social security of enterprises: the share of personnel costs in production costs, personnel profitability (net profit per 1 employee), full-time employment coefficient (as the ratio of the number of employees in the full-time equivalent to the average number of employees), labor costs per 1 employee per year. The assessment of the economic security of enterprises showed that profitability indicators reached the highest negative levels with the beginning of the war in 2014, and during the period of the full-scale invasion, enterprises were more adapted to negative externalities. The assessment of the social security of enterprises concluded that enterprises, given the shortage of labor resources in the country, are pursuing a policy of increasing labor costs in general expenses, and are also trying to retain existing employees, even in conditions of production downtime.

Author Biographies

Shubalyi Oleksandr, Lutsk National Technical University
Bohdan Brovchenko, Lutsk National Technical University
Published
2025-02-05