IMPROVEMENT OF THE FINANCIAL SECURITY MANAGEMENT SYSTEM BASED ON OPTIMIZING THE SOURCES OF FORMATION OF FINANCIAL RESOURCES OF A COMMERCIAL ORGANIZATION
The article highlights the issues of the formation of financial resources in the financial security management system of a commercial organization in modern conditions of constantly changing factors of the external financial environment. The use of the criterion for minimizing financial risks to optimize the sources of the formation of financial resources of a commercial organization in conditions of economic instability is justified. The indicator of the effect of financial leverage, which allows assessing the financial risk of an organization, is characterized. The possibilities of increasing the level of financial security of a commercial organization by optimizing the internal reserves of the organization within the framework of self-financing are considered.