Экономика пищевой промышленности

Food Industry
Economics

ISSN Print: 2312-847X
ISSN Online:2411-4111
ISO: 26324:2012

IDENTIFICATION OF ECONOMIC RISKS IN ACCOUNTING AND ANALITICAL SYSTEM OF THE ENTERPRISE

Tkachuk G.A

Key words: domestic economic risks;the identification of economic threats;economic threats identi-fication methods;analytical accounting system;accounting and analytical support

Page: 80-88

Abstract

Protect the financial and economic interests of the company and ensure sustainable development business is subject to identification of potential internal and external risks.
This article deals with the identification of the economic risks as the system measures and methods of initial recognition of the economic risks of the enterprise, their identification with certain classification fea-tures and portfolio formation economic risks of the enterprise.
The author defined the portfolio of the economic risks of the enterprise: property risks ; risk of the human resources; risk of the corporate management; risk of information; risk of the innovative; commercial risk ; financial risk ; the risk of liability .
This article provided a detailed description of domestic economic risks of the company, presented their classification features.
Systematized basic methods of identifying the likely risks. Highlight instructional techniques such: tests, the structural circuit and circuit diagrams information exchange, maps for flow inspection, the monitor-ing, the accounting and analysis of financial information, the expertise.
The author found that identification of risks related potential threats to businesses is the primary ob-jective of accounting and analytical software company.
The author identified the following groups of accounting and analytical support to help identify inter-nal threats to enterprise: title documents; contract policy; materials external and internal audits; accounting policies of the company; data from the primary accounting; data from financial accounting and reporting; data from tax accounting; data from statistical records; credit policy of the company; leasing operations; data on balance of account; data of internal control; data management analysis; financial data analysis; enterprise information systems; other information. The article shows their composition and their general characteristics shown. The author concluded that the available reliable information allows you to quickly make the best de-cisions for financial and economic security


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DOI: 10.15673/2312-847x.4/2015.56865

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