Accounting policy regarding the risks of business entities
Анотація
The article examines the problem of taking risks into account in the activities of enterprises using the accounting system. The expediency of risk positioning in the accounting policy is substantiated. An analysis of the presence/absence of provisions on risks in the Orders «On Accounting Policy» of 40 enterprises of the Ternopil Region was carried out. On the basis of critical analysis, the use of the graphic method and generalization, the level of consideration of risks in the accounting policy was revealed. The expediency of assessing the level of consideration of risks in the accounting policy is substantiated. A questionnaire approach to conducting such an assessment and ranking of risks is proposed. Thanks to questionnaires and modeling, the content and implementation methodology of the first stage of forming and changing the accounting policy on the basis of risk management and taking into account the company's development strategy was formed.
 The application of the developed proposals will allow to correctly assess the state of the accounting policy regarding the accounting of risks, to form provisions that are relevant in the strategic plan. This will ultimately contribute to the improvement of accounting and risk management, will allow to develop a system for ensuring the stable financial condition of the enterprise
Класифікація
Ідентифікатори
Рецензії (0)
Написати рецензіюРецензій ще немає. Будьте першим!
Схожі роботи
СТРАТЕГІЧНЕ УПРАВЛІННЯ РИЗИКАМИ НА ПІДПРИЄМСТВІ: АНАЛІЗ ТА ЗМЕНШЕННЯ НЕГАТИВНИХ ВПЛИВІВ
Схоже за: Business and Economic Development · Banking, Crisis Management, COVID-19 Impact · Economic and Business Development Strategies
INFORMATION PROTECTION MODEL BASED ON INFORMATION SECURITY RISK ASSESSMENT FOR SMALL AND MEDIUM-SIZED BUSINESS
Схоже за: Business and Economic Development · Banking, Crisis Management, COVID-19 Impact · Economic and Business Development Strategies
Increasing the Effectiveness of State Policy in Ensuring Energy Security and Environmental Protection
Схоже за: Business and Economic Development · Banking, Crisis Management, COVID-19 Impact · Economic and Business Development Strategies
MANAGEMENT OF GEOPOLITICAL RISKS OF ENTERPRISES IN THE TOURISM AND HOSPITALITY INDUSTRY IN UKRAINE
Схоже за: Business and Economic Development · Banking, Crisis Management, COVID-19 Impact · Economic and Business Development Strategies
The role of the formation of the environmental management system in the improvement of international economic relations
Схоже за: Business and Economic Development · Banking, Crisis Management, COVID-19 Impact · Economic and Business Development Strategies
РИЗИК-МЕНЕДЖМЕНТ ГЛОБАЛЬНИХ ЛАНЦЮГІВ ПОСТАВОК: ВРАЗЛИВІСТЬ І СТІЙКІСТЬ У ФОКУСІ СТРАТЕГІЧНОГО УПРАВЛІННЯ В УМОВАХ ГЛОБАЛЬНОЇ НЕВИЗНАЧЕНОСТІ ЕКОНОМІЧНОЇ КОН'ЮНКТУРИ
Схоже за: Business and Economic Development · Banking, Crisis Management, COVID-19 Impact · Economic and Business Development Strategies