The article considers theoretical aspects of risk management, identifies risk factors in the context of increasingly complex business processes and rapidly changing market conditions. The differences between the concepts of "uncertainty" and "risk" are revealed. In our opinion, it is possible to reduce the risk level by developing and implementing regulations in the field of accounting and data analysis that allow not only to select, but also to interpret key indicators of uncertainty and threats to business. In this study, accounting and analytical support is understood as a set of methods and tools for accounting, management reporting and analytical technologies aimed at the systematic identification and assessment of risks, as well as information support for decisions on their minimization. A classification of risks based on various criteria is given.
Sultanov et al. (Wed,) studied this question.
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