Abstract:

With the growth of the enterprise's economy, a need for use of a risk-oriented approach to many management processes emerges. The control is not an exception. Control based on risk is based in its turn on risk management. Risk management means accounting and analysis of such risks. Risks are advisable to identify for each level of management and process. Processes at all levels are reflected in the accounting. The idea is to extract the necessary information from the accounting data to identify business risks. It is proposed to use the principle of "triple accounting" by Yuji Ijiri. At the same time, it seems useful to expand it to quadro-accounting. The proposed methodology is implemented in the environment of automated information systems (AIS), since the necessary detail can be obtained only with the use of computer technology. The main idea is that the change of capital is analyzed by changing the balance sheet data, and then by revenue and expenditure. The results are presented in formats 1 and 2. The results of factor analysis of capital due to changes in property and liabilities are presented in Format 3. The effect of changes in the components of profit on capital is presented in Format 4. The results of the analysis are used for identification and primary assessment of risks.