METHOD OF RISK ASSESSMENT OF FINANCIAL AND ECONOMIC ACTIVITY OF COMPANIES IN THE MANAGEMENT ACCOUNTING

Abstract

The relevance of article topics dictated by the urgent need to study the issue of risk assessment of financial and economic activity of the enterprise in a management accounting system, which clearly outlined the acuteness of this problem in Russia. Out of this situation is possible only in the case of the developed methodology for assessing the risks of financial and economic activity, which will provide high profitability of the company. In a market economy, the decision-making process at all levels takes place in an environment where the end result is unknown activity. Consequently, there is confusion and uncertainty, and the risk increases, respectively, there is a danger of failure and unexpected losses. enterprise management problem exists in any economic sector. In this regard, the formation of affordable for the majority of enterprises specialists of risk assessment methodology, the development of practical recommendations for reducing and minimizing risk is by far the pressing problems of Russian enterprises.