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International Accounting
 

Accounting and analytical support as a tool of business risk management

Vol. 17, Iss. 23, JUNE 2014

Available online: 21 June 2014

Subject Heading: ISSUES ON ACCOUNTING

JEL Classification: 

Pages: 15-24

Gurov V.S. Ryazan State Radio Engineering University, Ryazan, Russian Federation
gurov.v.s.@rsreu.ru

Cheglakova S.G. Ryazan State Radio Engineering University, Ryazan, Russian Federation
Svetlana-cheglakova@yаndex.ru

The process of decision making under uncertainty is directly linked to the accounting and analytical support, high levels of which allows to minimize business risks. The authors emphasize that accounting (financial) statements and methods of economic analysis technique serve as important elements of the accounting and analytical support. This paper presents an algorithm for identification of risk in asset management and their funding through the accounting and analytical support, as well as proposes the technique of analysis of credit risk.

Keywords: risks, financial accounting, accounting and analytical support, credit risk, scorecard

References:

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  6. Cheglakova S.G. Uchetno-analiticheskoe obespechenie otsenki effektivnogo razvitiia sel'skokhoziaistvennogo proizvodstva [Accounting and analytical support for the evaluation of the effective development of agricultural production]. Bukhuchet v sel'skom khoziaistve – Accounting in agriculture, 2010, no. 2, pp. 42–45.

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