Международный научный журнал «Аграрное образование и наука»

При содействии Университета науки и техники штата Айова

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ISSN 2309-7671

Key title:
Agrarnoe obrazovanie i nauka

Abbreviated key title:
Agrar. obraz. nauka

Information tools in risk management in the subjects of small and average business

V. V. Sulimin, kandidat ekonomicheskih nauk, dotsent Uralskogo gosudarstvennogo agrarnogo universiteta

The leading role in risk management at the enterprise belongs to management accounting. On the one hand, the risk analysis is based on information on planned actual figures formed in managerial accounting. On the other hand, information of management accounting is the basis for a decision on the impact of the risk. Planned information is generated in the budgeting process. Using the budget creates a number of advantages for the organization.

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