Yakymenko M. Accounting for formation of financial results in terms of risk-oriented management

The theoretical, methodological and organizational issues of accounting process of formation of financial results in terms of risk-oriented management have been grounded. The methodical approach to reflection of accounting transactions of financial results formation to monitoring and minimization of the impact of risks has been improved. The order of identification and evaluation of economic risks by developing of a package of internal forms of source documents has been worked out. The systematization of risks of economic activity and factors that determine their place in the formation of financial results has been carried out. A procedure for the analysis of financial results in the budgeting process, based on the use of methods of correlation and regression analysis, has been proposed and it allows to build a predictive model of behavior of financial results taking into account the factors which influence on them