Abstract
The scientific article discusses problematic aspects of identifying and assessing risks at the stage of developing business plans. It was determined that changes in the economic environment of enterprises require the formation of new approaches and means of solving economic problems. One of the effective ways to solve this problem is to develop a business plan. This document should be considered both a management tool of the business entity and a means of attracting financing. The specifics of business planning are defined, the main reasons that lead to the development of a business plan are considered.
 It is noted that risks are an important element that must be paid attention to in business planning. The interpretation of the term "risk" in the scientific literature is generalized. It was determined that the presence of risk in the business plan is a forming factor of uncertainty. The study points to the presence of risks as a mandatory and undeniable element of enterprise activity in modern conditions. Risk assessment is a mandatory structural element of a typical business plan.
 It is indicated that each business plan is individual and unique. It is proposed to detail the risks not in a separate section "Risks", but in the section of the main sections of the business plan: market analysis, marketing plan, organizational plan and management, production plan, financial plan, which will allow group all existing risks, detail them and develop priority measures to neutralize them.
 The main types of risks that may arise in the main sections of the business plan are revealed. It was determined that the systematization of types and groups of risks by sections is an important tool for their effective management, because it helps to choose individual approaches to assessment, measurement, forecasting and selection of response measures.
 As a result, it is proposed to form an appropriate table of risks and means of their neutralization, which will allow to show the investor or an interested person that the applicant is informed and able to cope with the risks and threats of the project
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