Lyudmila V. ZUBOVACorresponding author, Russian Presidential Academy of National Economy and Public Administration (RANEPA), St. Petersburg, Russian Federation zl11@yandex.ru ORCID id: not available
Subject. The article considers a model to monitor risk situations at the stages of accounting process procedure. Objectives. The purpose is to classify groups of factors that lead to risky situations, and offer a model for monitoring risky situations at the stage of balance sheet preparation. Methods. The study employs general scientific methods, such as analysis, synthesis, classification, systems approach, as well as the historical method, empirical method (comparison), methods of logical and comparative analysis. Results. We classified groups of factors causing risk situations, offered a model for monitoring risk situations at the stage of balance sheet preparation. The model is designed to increase the efficiency of organization's financial and economic activities by ensuring more accurate and responsible balance sheet formation practices and minimizing risks. Conclusions. The proposed model enables not only to minimize the number and severity of risky situations, but also to effectively manage them, which ultimately contributes to organization’s successful development.
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