| Annotation: | Methods. The article is devoted to the study of the accounting and analytical basis of risk management of financial performance of an enterprise in conditions of uncertainty and growing influence of internal and external risk factors. The research uses systematic and institutional approaches, methods of scientific abstraction, logical generalization, comparative analysis, and elements of graphical modeling to substantiate the interrelationships between risk management, financial performance, and information support for management. Results. There is substantiated the dual nature of financial performance management in the risk management system, which combines the functions of minimizing the negative consequences of risks and creating conditions for achieving sustainable financial results. The interconnection between risk management and the economic categories of uncertainty, performance, and conflict of interest that influence the process of managerial decision-making is revealed. There are determined the content and structure of the accounting and analytical basis of risk management as an integrated system for identifying, assessing, and monitoring risk factors, including those of a non-financial nature,. Novelty. Scientific novelty lies in the absorption of theoretical and methodological foundations for forming an accounting and analytical basis for risk management of an enterprise’s financial performance, taking into account its systemic interaction with key economic categories and expanding the information field of management through non-financial factors. Practical value. The results obtained can be used in the practice of enterprise management to improve the soundness of management decisions, improve the accounting and analytical support system for risk management, and strengthen the stability of financial results in an uncertain external environment. |
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