Оцінка ризиків підприємства в системі обліку
Enterprise’s risks assessment in accounting

Summary/Abstract: Introduction. The research is relevant due to the need of the theoretical and methodological aspects improving in accounting management, which is an important source of information for risk management. Purpose. To establish and ground the need for the theoretical and methodological basis of accounting improvement in the area of information content while managing the risks of the enterprise. Methods. To reach the goal set, we applied the method of financial mathematics, accounting, management accounting, and economic analysis. Results. Critical analysis was performed on the interpretations of the concept of «risk» offered by various scholars and authors’ own interpretation of risk was proposed as an object of accounting, and basic conditions of its recognition were determined. Grounding on the study of managerial information needs and accounting system capabilities, the following classification criteria were offered: the factor that causes risks; the type of impact on the enterprise for managing purposes. A methodology of risk assessment has also been worked out. Its application will provide a generalized understanding of the risk factors impact on the enterprises. Conclusion. The suggestions to promote risk management as a process of influence on economic entity have been made. It may provide the maximum coverage of a wide range of risks and usage a variety of methods to influence them in decision-making and execution, increase the level of impact on identified risks to acceptable limits.

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