Accounting and analytical support of risk management in trade organizations
( Pp. 124-130)
More about authors
Grishkina Svenlana N.
doktor ekonomicheskih nauk, professor, professor departamenta ucheta, analiza i audita
Financial University under the Government of the Russian Federation Pogorelova Anastasia L. starshiy specialist otdela anderraytinga
QIWI Bank JSC
Financial University under the Government of the Russian Federation Pogorelova Anastasia L. starshiy specialist otdela anderraytinga
QIWI Bank JSC
Abstract:
Task. The authors presented a mechanism for using accounting information and financial statements for identifying and assessing the financial risks of an organization. At the same time, not only the analytical aspect of the organization’s risk management was studied, but also the accounting aspect: the influence of existing national and international accounting requirements on the relevance of accounting information in the context of identifying and assessing financial risks was revealed. The study was conducted on the example of trade organizations, while focusing on the mechanism for identifying and assessing credit risks. Model. The scientific analysis conducted by the authors was carried out taking into account the specifics of the activities of trade organizations. In this regard, to assess the financial risks of the organization, special attention was paid to the procedure for the formation and analysis of such balance sheet items as receivables and inventories. Summary. The development of national accounting rules based on IFRS is aimed at improving the quality of accounting information, on the basis of which, inter alia, it would be possible to identify and assess the financial risks of the organization. Current regulations contain some accounting requirements that allow in some cases to signal the presence of such risks in financial statements. An analysis of Russian accounting practices, including the accounting and analytical system of the organization under study, indicates the absence of such information in the financial statements. At the same time, subject to reliable reporting indicators, it is advisable to use analytical tools, including financial ratios, to identify and assess financial risks, and draw the appropriate conclusions by comparing them with regulatory indicators. Practical importanc. As a result of the study, the feasibility of improving the accounting and analytical system of a trade organization in order to minimize its financial risks is substantiated. Originality. The mechanisms aimed at minimizing financial risks in the organization are proposed.
How to Cite:
Grishkina S.N., Pogorelova A.L., (2020), ACCOUNTING AND ANALYTICAL SUPPORT OF RISK MANAGEMENT IN TRADE ORGANIZATIONS. Economic Problems and Legal Practice, 2 => 124-130.
Reference list:
Firsova O.A. Upravlenie riskami, uchebno-metodicheskoe posobie, MOO Mezhregional naya obshchestvennaya organizatsiya , 2014- s. 100.
Upravlenie riskami. - https://www.iso.org/ -ISO/Guide 73:2009 Risk management/.
Makarova S.N., Ferova I.S., YAnkina I.A. Upravlenie finansovymi riskami, monografiya, 2014-s. 230.
Finansovyy risk i ego klassifikatsiya. - https://www.simplilearn.com - Financial risk and its types/
Sarkisova E.A. Riski v torgovle Upravlenie riskami. Prakticheskoe posobie, Dashkov i K , 2014 -s. 244.
Metodologicheskie rekomendatsii po provedeniyu analiza finansovo-khozyaystvennoy deyatel nosti organizatsiy, utverzhdeny Goskomstatom Rossii 28.11.2002. // SPS Konsul tatntPlyus.
Sredneotraslevye pokazateli, kharakterizuyushchie finansovo-khozyaystvennuyu deyatel nost nalogoplatel shchikov za 2018 god. - https://www.nalog.ru/.
Kontseptual nye osnovy predstavleniya finansovykh otchetov, s.6 // SPS Konsul tatntPlyus.
Programma razrabotki federal nykh standartov bukhgalterskogo ucheta na 2019-2021 gg., utverzhdena Prikazom Minfina ot 5 iyunya 2019 goda // SPS Konsul tatntPlyus.
MSFO 7 (IAS 7) Mezhdunarodnyy standart finansovoy otchetnosti (IAS) 7 Otchet o dvizhenii denezhnykh sredstv // SPS Konsul tatntPlyus.
MSFO 36 (IAS 36) Mezhdunarodnyy standart finansovoy otchetnosti (IAS) 36 Obestsenenie aktivov // SPS Konsul tatntPlyus.
MSFO 9 ( IFRS 9 )Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 9 Finansovye instrumenty // SPS Konsul tatntPlyus.
MSFO 2 (IAS 2) Mezhdunarodnyy standart finansovoy otchetnosti (IAS 2) Zapasy // SPS Konsul tatntPlyus.
Kartoteka arbitrazhnykh del. - https://kad.arbitr.ru/.
Informatsiya Minfina Rossii N PZ-9/2012 quot;O raskrytii informatsii o riskakh khozyaystvennoy deyatel nosti organizatsii v godovoy bukhgalterskoy otchetnosti quot; // SPS Konsul tantPlyus.
Upravlenie riskami. - https://www.iso.org/ -ISO/Guide 73:2009 Risk management/.
Makarova S.N., Ferova I.S., YAnkina I.A. Upravlenie finansovymi riskami, monografiya, 2014-s. 230.
Finansovyy risk i ego klassifikatsiya. - https://www.simplilearn.com - Financial risk and its types/
Sarkisova E.A. Riski v torgovle Upravlenie riskami. Prakticheskoe posobie, Dashkov i K , 2014 -s. 244.
Metodologicheskie rekomendatsii po provedeniyu analiza finansovo-khozyaystvennoy deyatel nosti organizatsiy, utverzhdeny Goskomstatom Rossii 28.11.2002. // SPS Konsul tatntPlyus.
Sredneotraslevye pokazateli, kharakterizuyushchie finansovo-khozyaystvennuyu deyatel nost nalogoplatel shchikov za 2018 god. - https://www.nalog.ru/.
Kontseptual nye osnovy predstavleniya finansovykh otchetov, s.6 // SPS Konsul tatntPlyus.
Programma razrabotki federal nykh standartov bukhgalterskogo ucheta na 2019-2021 gg., utverzhdena Prikazom Minfina ot 5 iyunya 2019 goda // SPS Konsul tatntPlyus.
MSFO 7 (IAS 7) Mezhdunarodnyy standart finansovoy otchetnosti (IAS) 7 Otchet o dvizhenii denezhnykh sredstv // SPS Konsul tatntPlyus.
MSFO 36 (IAS 36) Mezhdunarodnyy standart finansovoy otchetnosti (IAS) 36 Obestsenenie aktivov // SPS Konsul tatntPlyus.
MSFO 9 ( IFRS 9 )Mezhdunarodnyy standart finansovoy otchetnosti (IFRS) 9 Finansovye instrumenty // SPS Konsul tatntPlyus.
MSFO 2 (IAS 2) Mezhdunarodnyy standart finansovoy otchetnosti (IAS 2) Zapasy // SPS Konsul tatntPlyus.
Kartoteka arbitrazhnykh del. - https://kad.arbitr.ru/.
Informatsiya Minfina Rossii N PZ-9/2012 quot;O raskrytii informatsii o riskakh khozyaystvennoy deyatel nosti organizatsii v godovoy bukhgalterskoy otchetnosti quot; // SPS Konsul tantPlyus.
Keywords:
risks, accounting and analytical system, accounting requirements, assets, liabilities, capital, income, expenses.
