The thesis is devoted to the development and scientific substantiation of theoretical and scientific-methodical approaches to the formation of a risk management mechanism for processing enterprises in Ukraine. As a result of the analysis of modern scientific approaches to understanding the economic essence of the concepts «risk» and «risk management», the most significant features and properties of risks, which specify the features of their occurrence, existence and prevention under conditions of uncertainty, are identified and their essence is clarified. A facet-hierarchical classification of the risks of processing enterprises, which includes their simultaneous grouping for reasons (exogenous and endogenous) and nature of their origin(objective and subjective) at three hierarchical levels of sources (global, sectoral and the level of the enterprises themselves), is proposed. The constituent elements of the risk management mechanism of processing enterprises, which are a set of interconnected subjects, objects, goals, objectives, principles, functions, methods and tools, the use of which in the process of risk management ensures effective management decisions, are substantiated. A scientific and practical approach to the qualitative risk assessment of the fatand-oil processing enterprises, which is based on the classification of risks of processing enterprises and expert assessment, has been developed. It is proposed to quantify the financial risks of fat-and-oil processing enterprises by comparing the system of financial and economic indicators characterizing property risks, risks of loss of liquidity, solvency, business activity and profitability, with the corresponding dynamic, comparative, static and combined standards and their changes in time. The methodical approach to the integrated risk assessment of fat-and-oil processing enterprises, using a logit model based on the main components of the coefficients system that characterize financial risks, has been improved. A methodical tools for marginal analysis of fat-and-oil processing enterprises with taking into account the uncertainty of economic decisions and based on the results of empirical risk assessment of fat-and-oil enterprises in areas of absolute and probable losses and simulate modeling of CVP-analysis, have been developed. The system of organizational and economic measures aimed at minimizing and neutralizing the risks of fat-and-oil processing enterprises is substantiated.
