Methodical Approach to Organisation of Monitoring of Financial Security of an Administrative and Territorial Unit

The goal of the article is development of a methodical approach to organisation of monitoring of financial security of administrative and territorial units (ATU) of Ukraine. In the course of the study the article forms an information base for holding monitoring on the basis of accounting data. At the stage of detection of indicators of levels of financial security of regions the article conducts analysis of scientific works dedicated to these problems and forms a list of individual indicators, on the basis of which integral indicator of financial security of regions was calculated. Positioning of regions with high, medium and low levels of financial security was conducted by the scale of intervals, developed on the basis of application of Fibonacci ratios. For each of the detected ATU groups the article builds a regression model, which allows identification of socio-economic factors that influence financial security of regions, among which: index of consumer prices, profit, share of investments into the fixed capital of the region in the general state volume and others. Issues of forecasting the levels of financial security of ATU on the basis of neuronet modelling require further studies.