INTERNAL FINANCIAL RISKS OF REAL SECTOR ENTERPRISES: A SYSTEMATIC APPROACH TO ASSESSING THE IMPACT OF EXTERNAL AND INTERNAL FACTORS

The article addresses the issue of managing the risks of declining key financial indicators of real sector enterprises in conditions of economic instability. The relevance of the study is determined by the fact that high volatility of the economic environment poses a significant threat to the financial stability and profitability of economic entities. The purpose of the work is to develop a systematic approach to the comprehensive assessment of internal financial risks of enterprises, taking into account the complex influence of external and internal factors. During the research, various types of risks, their classifications, and interrelationships were analyzed. Special attention is paid to the mechanisms of influence of the external economic environment on the key financial indicators of the organization. The paper substantiates the need to develop a mathematical model that allows formalizing the complex impact of negative changes in the state of the external economic system on the financial indicators of the enterprise for the purpose of conducting simulation modeling to assess the internal financial risks of the enterprise. An approach to using the concept of digital twins of an organization to improve the efficiency of financial risk management is proposed.