Situational accounting and risk management in the system of ensuring the economic security of an enterprise

Abstract

The purpose of the study is to study the theoretical and methodological issues of organizing situational accounting and risk management based on the development and further use of situational structured charts of accounts and accounting engineering tools since they assist in arranging relevant accounting and control support for managing structured risk situations in an integrated information accounting system. Our recommendations expand the methodological, informational, and organizational possibilities of risk management in the system of ensuring the economic security of an enterprise. The scientific novelty consists in the assessment of the situational capabilities of the risk management information system based on the development of working situational structured charts of accounts. As a result, the system of derivative balances of integrated and situational risks makes it possible to evaluate the current risk situation and the prospects for its development, to compare the current risk situation and the capabilities of the organization's reserve system to determine the real safety level. Besides, it ensures the organization of risk management under the conditions of multivariate decisions and alternative choices following the economic security strategy of an enterprise.