From formal compliance to risk management: transformation of the approach to estimated obligations using the example of the reserve for warranty repair and internal control

The article examines the evolution of the methodology for forming a reserve for warranty repairs as a special case of estimated obligations. Using the example of an industrial enterprise with a diversified product portfolio, the transition from a formal calculation based on a single coefficient to a detailed risk management model is shown. It reveals how data segmentation, separation of types of obligations (repair/replacement) and time factor accounting transform accounting valuation into a tool for making managerial decisions. The practical calculation and analysis are presented, demonstrating how the new methodology makes it possible to identify hidden risks, assess the real profitability of product lines and generate an accurate forecast of cash outflows.