THE SYSTEM OF INDICATORS FOR ASSESSING AND MONITORING THE FINANCIAL SECURITY OF COAL MINING COMPANIES

Currently, it has become obvious that there is a need to develop industry-specific tools for assessing the financial security of companies. The list of evaluation indicators, which is formed on the basis of financial security criteria, does not reflect the industry specifics of the activity. The purpose of the work is to develop an indicator approach to assessing financial security in order to increase its effectiveness by specifying threats to financial interests and their consequences. The main research method is analysis. The article proposes the formation of a set of financial security indicators for a coal mining company based on the identification of threats to financial interests. Based on the analysis of scientific articles, current threats to the financial interests of coal mining organizations have been identified. Indicators reflecting their financial consequences are proposed. In addition, the indicators characterizing the development of threats are indicated. The presented set of indicators is proposed as a basis for the development of a dynamic model for assessing the financial security of a coal mining organization.