УПРАВЛІННЯ ТА ОБЛІК ФІНАНСОВИХ РИЗИКІВ В УМОВАХ ТРАНСФОРМАЦІЙНИХ ПРОЦЕСІВ

Abstract

Goal. Development of theoretical and methodological principles of accounting and management of financial risks in terms of transformation processes in accordance with the specifics of the crisis processes of environmental, epidemiological, financial, economic and political content, which causes uncertainty in the transformation of social relations in the modern economic system. Method. The analysis of a condition and conditions of development of economic processes at the enterprises is executed by means of the statistical analysis, a method of groupings, the factor analysis. Determination of conditions for the formation of risks in economic activity is performed on the basis of survey methods, theoretical generalization. The system approach, methods of analysis and synthesis, groupings are used to determine the peculiarities of the formation of financial risks in terms of accounting for receivables of the enterprise. Recommendations for improving the accounting and management of financial risks in the context of transformation processes are based on the use of a dialectical approach. Results. The preconditions for the emergence of financial risks in the economic activity of enterprises are determined. The dominant factors in the formation of financial risks are the digitalization of society, the overall digital transformation of financial transactions, the emergence of global pandemic threats through COVID-19. The tendency of increasing costs and declining overall efficiency of economic processes due to the latent manifestation of the consequences of the risk situation in the long run is proved. The views of leading economists on the nature of risks, the effectiveness of modern methods of risk management and accounting in the context of global challenges of environmental, epidemiological, financial, economic and political content are analyzed and systematized. The general macroeconomic tendencies concerning a current condition and prospects of development of activity of subjects of managing, grouped on special aggregations are characterized. The author's scientific approach to solving the issues of financial risk management of the enterprise in terms of improving the accounting of receivables is presented. The proposed method is based on the proposed classification. It is proved that the organizational component of the problem has a significant impact on the level of risk of debt default. Scientific novelty. Conditions and features of formation of financial risks at the enterprises in the conditions of transformation processes are systematized that is based on statistical comparisons and allows to reveal key problems of modern tools of risk management. A number of recommendations have been developed to improve the efficiency of accounting and financial risk management in the context of transformation processes in terms of accounting for receivables, which are focused on enterprises in various fields of management and organizational and legal forms of ownership. Practical significance. The presented conclusions and recommendations for improving the efficiency of financial risk management in the transformation process in terms of receivables accounting are the basis for improving existing management systems and improving the quality of management functions, which will avoid uncertainty and prevent risky situations in the implementation of economic relations.