Risk assessment in the management accounting system

The article considers the risks of financial and economic activities of enterprises as one of the most difficult categories associated with their operation. The necessity of taking into account the impact of both internal and external environment on the results of the functioning of the enterprise in terms of risk and uncertainty is substantiated. It seems expedient to use an extended risk classification, which allows them to be identified depending on the direction of the enterprise’s activity and forecasting the possible consequences of risk realization. The control tasks in the risk management accounting system are considered, a sequence of risk assessment procedures in the management accounting system is developed, based on the comprehensive use of the capabilities of modern risk management methods aimed at reducing them and allowing them to be predicted.