ASPECTS OF ACCOUNTING AND ANALYTICAL SECURITY OF ENTERPRISE RISK MANAGEMEN

Abstract

The article is devoted to the topical issues of formation of accounting and analytical support for enterprise risk management. Risk is a phenomenon that encompasses all business entities that function in market relations. From an economic point of view, risks should be considered as a set of threats of uncertainty and instability of parameters of production and financial results of activity. The ability to effectively influence risks enables enterprises to function successfully, maintain financial stability, profitability and competitiveness in the conditions of globalization. The accounting system can record only its probable and actual consequences (negative and positive), as well as reflect the results of risk management of business activities (risk management measures). Therefore, the problem of developing a comprehensive approach to risk management is gaining relevance in modern business conditions. The presence of risks in the field of entrepreneurial activity pushes to create new business conditions, to apply modern methods of organization and management, to manufacture new types of products and services, as well as to ensure their new qualitative characteristics and properties, to occupy new market segments, to carry out "healthy" competition for the consumer of their products and services, create new advertising products, etc. And thus, integrated risk management allows taking into account internal and external factors in the enterprise's activities, determining ways to ensure the stability of the business entity, its ability to withstand adverse situations in competitive conditions. The application of the system of accounting and analytical support for the timely detection of enterprise risks should include a system for collecting, preparing, registering and processing data of all types of accounting. A qualitatively built system will make it possible to make effective management decisions in a timely manner based on data from analytical calculations and accounting information and will be aimed at ensuring the protection of the economic interests of the enterprise from external and internal threats. Therefore, a clear and consistent organization of accounting and analysis at the enterprise at all stages of the production process will make it possible to form the appropriate state of the enterprise's security level.