The problems of ensuring economic security at the level of an economic entity are actively studied both in our country and abroad. Domestic scientists in this area have developed a system of indicators of their critical values, which allow for a comprehensive assessment of economic security and assess the threat to the economic entity.
However, in our country there are a number of specific economic entities that operate in the status of Federal state institutions. These are institutions that carry out custodial sentences. Not only that, the status of the state institution creates significant difficulties in the organization of financial and economic activity, due to the special mechanisms of interaction with the budgets of different levels, but also the very specificity of economic activity of these institutions leaves its mark on the methodology of assessment and economic security.
According to the Order № 658 dated November 14, 2014 «on approval of the form of statistical reporting FSIN-11 «Economic security in institutions and bodies of the penal system» and Instructions for its completion and submission» developed indicators that determine the level of economic security of institutions and bodies of the penal system. The main indicators are as follows:
— the received limits of budgetary obligations;
— actual cash income;
— actual cash expenses;
— approved cash income forecast;
— existence of overdue payables;
— the production of goods for production activities: Metalworking, woodworking, clothing manufacture, agricultural production, groceries;
— the volume of purchased goods by type of activity: Metalworking, woodworking, garment production, agricultural production, food products.
Currently, all of the above indicators do not affect the assessment of fixed assets, working capital rationing, capacity utilization and their comparison with the production program in the production units of the institutions of the penal system. Therefore, to determine the economic security of institutions of the penal system, the list of indicators or criteria can and should be supplemented.
Of course, the list of threshold values of economic security should be much narrower than the list of indicators used to monitor the factors that cause the threat of crisis situations in the work of production units of the penal system. This list should be necessary and sufficient to reflect the main areas of activity of the production units of the MIS, to identify the most serious threats to its economic security.
It is proposed to Supplement the existing indicators of economic security with the following indicators and their recommended thresholds for the production units of the MIS.
- The ratio of the projected volume of production to the value of its production capacity. From the experience of a number of industries, it follows that the profitable work of enterprises is provided by the volume of production equal to at least 60% of the production capacity. If the production capacity is loaded by less than 60%, the enterprises, as a rule, are in a crisis situation and are unprofitable. Thus, the value of 60% can be considered the threshold value of economic security for this indicator.
- The share of innovative products from the total output. For this indicator, the threshold may vary depending on which industry the production belongs to. For example, for clothing and food production, the threshold may be 10%, for metal processing – 3%.
- Depreciation of fixed assets of the enterprise. The threshold value of economic security of production for this parameter can also be different by industry. For example, for Metalworking-60%, and for food and clothing production-50%. However, the most common and acceptable for all industries will be the threshold for depreciation of fixed assets in 60%.
- The ratio of the number of employed convicts at the facilities of the penal system to the number of convicts to be brought to work. Based on the results of the implementation of Programs in 2014 — 2016, it is proposed to establish the level of the threshold value of economic security of production for this indicator in the amount of 35%.
These indicators of economic security with their recommended thresholds will identify the most serious threats to the economic security of institutions and bodies of the penal system.
References1. Калашников Г.М. Влияние глобализации на экономическую безопасность с позиции доминирующих и рецессивных стран // В сборнике: Теоретические и практические проблемы развития уголовно-исполнительной системы в Российской Федерации и за рубежом. Сборник тезисов выступлений и докладов участников Международной научно-практической конференции. Рязань, 2018. С. 1396-1400.
2. Клочихин В.А. К вопросу о правовом и организационном взаимодействии государственных органов для обеспечения экономической безопасности в сфере налогообложения Российской Федерации // Финансовая экономика. 2018. № 6. С. 60-64