Accounting for the formation of reserves in the management of enterprise risks

Abstract

The subject of the research – the components of reserve system and their formation at the enterprise in the modern business environment. The purpose of the article’s writing is author’s coverage of the necessity of forming the reserve system and recommendations for its creation. Such system becomes the basis for management risk. The methodology of the work is the position of theories of scientists in the study of the backup system using the methods of analysis and synthesis in the research process. The results of the research are: assessment of the state of the system of reserves at the current stage of business development in Ukraine; the necessity of forming such a system; reflect the relationship of reserves and risks of enterprises from a scientific point of view. The conclusion – the formation of a backup system in the accounting process affects directly the management of risks, proving the obligatory functioning of the enterprise. Effective functioning of the reserve system positively affects the financial po

Authors and Affiliations

V. S. MUKOVIZ, J. J. НRYTSENKO

Keywords

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  • EP ID EP569951
  • DOI 10.5281/zenodo.2615938
  • Views 125
  • Downloads 0

How To Cite

V. S. MUKOVIZ, J. J. НRYTSENKO (2019). Accounting for the formation of reserves in the management of enterprise risks. Формування ринкових відносин в Україні. Збірник наукових праць, 2(2), 49-54. https://europub.co.uk/articles/-A-569951