Strategic risks of enterprises in management accounting

Modern enterprises function in an increasingly complex and multidimensional environment with a rapidly changing set of political, economic, technological and other factors. At the same time there is an increase in the degree of uncertainty and the need to determine the direction and the content of the enterprise's response to these factors quickly. Perhaps the speed of response to changes and introduction of changes can be called the basic requirement for the survival of business. In these conditions similar changes are also required in the accounting system which serves as the information basis to prove managerial decisions of various complexities. Traditional management accounting is based on accounting for costs and determining the financial result, it doesn't form information about the risks and key points of their occurrence. Obviously, such tasks of management accounting development should be considered as the main ones, since they serve the purposes of business continuity. The article gives registers of management accounting in which strategic risks of enterprises are reflected in static and dynamic assessment. This aspect of the problems has been poorly developed to the level of practical application of strategic information at enterprises.