ACCOUNTING OF UNCERTAINTY AND RISK IN THE CONDITIONS OF ANTI-CRISIS MANAGEMENT
Journal Title: Вісник Одеського національного університету. Економіка. - Year 2017, Vol 22, Issue 8
Abstract
He article investigates the necessity of accounting and analytical support in the management of financial and economic activity of enterprises in conditions of uncertainty and risk. The classification of risks related to entrepreneurial activity is given. The risks identified by the accounting and analytical system are identified. The relationship between a specific risk type and sources of accounting information is considered. The forms of financial and managerial reporting and accounting registers containing information for the calculation and analysis of economic risks are presented. The algorithm of risk definition according to the accounting and analytical system of the enterprise is indicated.
Authors and Affiliations
V. O. Gavrylenko
Keywords
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