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Provision of Future Expenses and Payments in the Processes of «Due Diligence» and of Risks Management of Enterprise
Holovatskа S. I., Kurak A. I.

Holovatskа, Svitlana I., and Kurak, Anastasiia I. (2019) “Provision of Future Expenses and Payments in the Processes of «Due Diligence» and of Risks Management of Enterprise.” Business Inform 3:394–398.
https://doi.org/10.32983/2222-4459-2019-3-394-398

Section: Management and Marketing

Article is written in Ukrainan
Downloads/views: 5

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UDC 657.631

Abstract:
The article is aimed at substantiating the problems of business risks management, the choice of management methods, directed to reducing the impact of risks on the activities of enterprise, achieving goals and positive financial results. The theoretical approaches to understanding the process of «due diligence» are considered and analyzed, the necessity of this procedure in the process of risks management is grounded, components of the risk management system are systematized and the importance of use of accounting instruments is substantiated. It is concluded that this procedure occupies an important place in the process of risks management and in the creation of a provision for future expenses and payments in the accounting. Further researches in this direction should determine the optimal structure of the report on the provision of this service.

Keywords: «due diligence», risk, risk management, provision of future expenses and payments, accounting.

Fig.: 1. Bibl.: 12.

Holovatskа Svitlana I. – Candidate of Sciences (Economics), Professor, Department of Accounting, Lviv University of Trade and Economics (10 Tuhan-Baranovskoho Str., Lviv, 79005, Ukraine)
Email: [email protected]
Kurak Anastasiia I. – Postgraduate Student, Department of Accounting, Lviv University of Trade and Economics (10 Tuhan-Baranovskoho Str., Lviv, 79005, Ukraine)
Email: [email protected]

List of references in article

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Holovatska, S. I., and Kurak, A. I. “Orhanizatsiini aspekty zabezpechennia ryzykiv diialnosti pidpryiemstva za mizhnarodnymy standartamy“ [Organizational aspects of ensuring the enterprise's risks according to international standards]. Naukovyi visnyk Odeskoho natsionalnoho ekonomichnoho universytetu, no. 10 (2017): 28-38.
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[Legal Act of Ukraine] (2017). https://zakon.rada.gov.ua/laws/show/2164-19
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