The Strategic Aspects of Risks Management to Ensure the Economic Security of Enterprise

Abstract

The article is aimed at researching the most important issues of economic security of enterprises as part of the socio-economic system of Ukraine in general and the «risk management» of trade and production enterprises in particular. The essential and targeted nature of «risk management» is defined, and the objectives of «risk management» in the managerial accounting-analytical information system (MAAIS) are analyzed. Consistency of the financial risk management process and the factors influencing strategic risk management in the activities of trading and producing enterprises are provided. The article substantiates the relevance of creating managerial reports for carrying out economic-mathematical modelling in the process of internal control of risk operations together with the need to form additional account registers for the documentary ensuring of the accounting for risk operations. It is defined that the transformational processes taking place in the economy allow the trade and production enterprises to constantly improve the procedures and elements of the system of «risk management», taking into account the objectives of strategic management according to the MAAIS, changes in the external environment, and the requirements of global risk management practice.

Keywords

• risk
• internal economic control
• economic security
• economic-mathematical modelling
• analysis
• managerial accounting-analytical information system
• «risk management»