Accounting of financial results formation in terms of riskoriented management

Abstract

The qualification (master's) work is peculiarities of accounting for the formation of financial results in terms of risk-oriented management are studied. The systematization of business risks and their factors has been carried out in order to identify the objects of accounting, which are characteristic of the conditions of riskoriented management. The list of stages of risk assessment in the accounting system is offered. It is established that the risk-oriented approach to the organization of the economic analysis of profit allows identifying both external, and internal risks. Reasoned the use in the budgeting process of analytical tools for assessing financial results, which is based on the use of methods of correlation and regression analysis and allows you to build a predictive model of the behavior of financial results taking into account the factors influencing them.