ПОРЯДОК ІНДЕНТИФІКАЦІЇ РЕЗЕРВІВ ТА МЕТОДИКА ВІДОБРАЖЕННЯ ЇХ В ОБЛІКУ – ІНСТРУМЕНТ УПРАВЛІННЯ РИЗИКАМИ РОЗРАХУНКІВ ПІДПРИЄМСТВ

Abstract

Іt is proved that business risk management of agro-industrial enterprises requires the introduction of an effective risk management system. In this aspect, the risk management methodology plays an important role and determines the future effectiveness of risk management methods, actions and measures. The study identified three groups of accounting reserves, which cover all components of calculations as an integrated object of accounting and are one of the effective methods of risk management in optimizing the impact of risk on the activities of the business entity. The procedure for selecting a reserve in risk management of enterprise settlements is developed, proposals are made in terms of methodology for calculating reserves taking into account the impact of risks, implemented through the matrix of risk calculations of agribusiness enterprises, group integrated risk indicator and individual risk indicator for individual settlements with debtors / creditors. It is determined that one of the methods of risk management of settlement operations of agribusiness enterprises is internal provisioning to cover the negative consequences of risks arising from non-receipt / non-repayment of receivables and payables for settlement operations with direct and indirect business interest. It is proposed to improve the method of forming reserves through the accumulation of information on the accrual of accounting reserves in transit account 841 "Reserves for settlements in risk conditions", in particular in social and environmental areas, which will assess the effectiveness of risk management in terms of internal provisions. integrated risk reporting on the components of the agribusiness company. It is determined, in addition to the formation and accounting of reserves for risk management of settlements, to keep off-balance sheet records of contingent assets and liabilities, as well as guarantees and collateral received / provided. This will allow to clearly identify possible threats, risk factors and the need to review the size of the reserve, the feasibility of additional accrual or reversal.