Kurak A. Accounting and control of provision in risks– management of enterprise.

Object: the current system of accounting and internal control of provision of the company in Ukraine. Objective: the development and substantiation of theoretical and organizational-methodical provisions and practical recommendations for improving the accounting and control system for provisions for the needs of effective risk management of enterprises. Methods: dialectical method of cognition, induction, deduction, theoretical comparison, observation, grouping, description, specification, formalization, dialectic, modeling. Improved: the organizational principles of risk management by forming the accounting and organizational component of the risk management policy; multilevel system of budgets for provision by systematization and grouping; the method of management accounting of the provision as a system of interconnected components; organizational and methodological support for constructing a model of internal control of the provision as a system of interconnected elements Scope: enterprises of different forms of ownership and branches of activity.