Risks assessment of discretionary costs in construction companies of the Russian Federation

The scientific article is devoted to various approaches to assessing the risks of formation of discretionary costs within the framework of construction organizations of the Russian Federation. The following discretionary costs were taken into account in the assessment: advertising, repairs, facility maintenance, hospitality, travel expenses, research and development costs. The purpose of the scientific article is to present to the scientific community possible methods for assessing the risks of forming discretionary costs in Russia. The object of the research is construction companies operating in the territory of the Russian Federation. The subject of the research is risk assessment to exclude the likelihood of unfavorable conditions for the implementation of financial and economic activities. Risk assessment methods used in the work: the study used various well-known risk assessment methods, from expert to assessing the total probability of Thomas Bayes, as well as the Chaddock scale. Scientific approaches to the study of research materials: analysis, synthesis, deduction, etc. The author of the scientific article connects the prospects of his research with the assessment of the risks of formation of discretionary costs in the software product Business-Decon. It is also advisable to track the dynamics of discretionary costs (expenses), since they must be constantly compared with other indicators that are important for construction companies.