THE RISK ACCOUNTING MODEL IN BUSINESS STRUCTURES

The article defines a risk accounting model in business structures, in accordance with the heterogeneity of the business environment. The scientific novelty of the work lies in the development of a cyclical process of accounting for risk management in an entrepreneurial structure, which consists of: a risk management system, a risk reduction program, measures to implement a risk reduction program, control and corrective actions. The practical significance of the work lies in the formation of a risk accounting matrix based on the probability of risk occurrence, the level of its acceptability, and relative preventive and protective measures. It is revealed that risk accounting in business structures is based on economic, technical and organizational aspects.