PROVIDING AS A BUILDING ENTERPRISE RISK MANAGEMENT POLICY INSTRUMENT

Svitlana Holovatska, Anastasia Kurak

Abstract


Introduction. The management of the economical risks of economic entities is a system of purposeful influence on them, which avoids, reduces or minimizes the negative effects of high-income households. The construction industry is closely linked to risks. An important role in managing the activity of a construction company in a risk-taking environment is the provision of accounting as part of a risk management policy. Methods. Analysis and synthesis, deduction and induction, dialectic, comparison, grouping and statistical methods are used. Results. Considered and analyzed the main types of risks in construction; the components of the risk management system and risk management policies of the construction company are systematized; the importance of using accounting tools as internal risk insurance instruments is substantiated. The use of collateral as a means of neutralizing or reducing the negative impact of business risks is recommended. Discussion. Actual improvement of the organization and methodology of accounting for the provision of future costs and payments for the performance of warranties and burdensome contracts in construction.

Keywords


construction enterprises; risk; risk management; risk management policy; provision; accounting

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DOI: https://doi.org/10.35774/ibo2018.03.032

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