ORGANIZATIONAL AND MANAGERIAL METHODS OF PREVENTING SHADY ACTIVITIES AT THE ENTERPRISE

Abstract

The growth of shadow processes at enterprises requires urgent intervention by their security services. The theft of funds and their transfer to the shadow cause significant damage to the owners of enterprises and the state as a whole. The study is devoted to the problem of organizational and managerial approaches to preventing the risks of shadow activity. The set of structural, administrative and control measures included in the organizational and managerial concept should be aimed at minimizing corruption risks, creating a transparent management system, optimizing business, and legalizing cash flows. The article analyzes the state of planning and implementation of organizational and managerial measures aimed at eliminating shadow activity at the enterprise. It is substantiated that international experience in developing and planning organizational and managerial measures aimed at combating economic offenses at the enterprise should be actively used to systematically combat manifestations of shadow activity at the enterprise. The article analyzes the state of planning and implementation of organizational and managerial measures aimed at eliminating shadow activity at the enterprise. The main organizational and managerial measures are the implementation of strict internal control (regular audit and monitoring of the targeted use of funds), the transition to a transparent organizational structure with a clear division of powers and responsibilities, the implementation of electronic document management and ensuring transparency in the movement of goods and services, transparent personnel management and legalization of labor relations, the implementation of strict procedures for selecting counterparties. The article pays special attention to the activities of the world community in the systematic formation and implementation of a set of tools aimed at monitoring and controlling the movement of shadow capital.