ECONOMIC RISKS OF THE ENTERPRISE: POST-COVID TRANSFORMATION
Cite as APA style citation
Kondratjuk O., Stojanenko I. Ekonomichni ryzyky pidpryjemstva: postkovidna transformacija. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2021. № 4. Р. 4-18.
JEL Classification: M21, M15
KONDRATIUK Oksana,
PhD (Economics), Associate Professor, Associate Professor
of the Department of Economics and Finance of the Business
Kyiv National University of Trade and Economics
19, Kioto St., Kyiv, 02156, Ukraine
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-2750-6867
STOIANENKO Iryna,
PhD (Economics), Associate Professor, Associate Professor o
f the Department of Economics and Finance of the Business
Kyiv National University of Trade and Economics
19, Kioto St., Kyiv, 02156, Ukraine
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-1775-9473
The aim of the paper is justification of the need for risk management policy as acomponent of the economic security of an enterprise.
Materials and methods. Current regulations of Ukraine, publications of domestic and foreign scientists on the research topic, statistical materials and Internet sourcesare the information base of the research. Methods of generalization, analysis and synthesis, comparison, scientific abstraction and systematization were used to achieve the main aim of the paper.
Results. The COVID-19 pandemichas had impact on the enterprisesactivities. The risk structure can be determined bysuchareas asstaff, processes,profit, profitability and partnerships.Risk management allows the company to ensure necessary development, increase competitiveness and economic security. An important component of the deve-lopment of risk management in the enterprise is the development of appropriate policies that allow to form an adequate understanding of the processes of each participant in the system, ensure strict compliance with established rules and compliance with mandatory procedures in risk management.At present, risk management is becoming a way to survive in a difficult economic situation, which will allow the company to ensure necessary development, increase competitiveness and economic security. An important component ofrisk managementdevelopment of the enterprise ismaking of appropriate policies that allow to form an adequate understanding of the processes of each participant in the system, ensure strict compliance with established rules and compliance with compulsory procedures in risk management.
Conclusion. Risk management process should become an integral part of corporate culturefor any company. Developed and implemented risk management policy should ensure full responsibility of its employees for understanding, assessing, established risk appetite and applying appropriate methods to reduce negative impact of risks on current and future business activities and economic security of the enterprise.
Or any company, the risk management process should become an integral part of corporate culture, and the developed and implemented risk management policy should ensure full responsibility of all its employees for understanding, assessing, established risk appetite and applying appropriate methods to reduce the negative impact of risks on current and future business activities and economic security of the enterprise.
Keywords: risk, uncertainty, enterprise, entrepreneurial risk, risk management, economic security, risk management policy.
2. Fedulova, I. V. (2019). Strategijaryzyk-menedzhmentu [Risk management strategy]. Menedzhment ta pidpryjemnyctvo v Ukrai’ni: etapy stanovlennja ta problemy rozvytku –Management and entrepreneurship in Ukraine: stages of formation and problems of development]. (Vol. 1). (pp. 64-73) [in Ukrainian].
3. Rishhuk, L. I., &Mykytjuk, N. Je. Organizacija systemy upravlinnja ryzykamy na promyslovyh pidpryjemstvah [Organization of risk management system at industrial enterprises]. global-national.in.ua. Retrieved from http://global-national.in.ua/archive/ 23-2018/58.pdf (accessed 05.05.2021) [in Ukrainian].
4. Blakyta, G., & Ganushhak, T. (2018). Enterprise financial security as a component of the economic security of the state. Investment management and financial innovations. Vol. 15. Is. 2. 248-256 [in English].
5. Blakyta, G., Matusova, O., Lanovs’ka, M., & Adamenko, V. (2017). Integral assessment of business environment security. Problems and Perspectives in Management. Vol. 15. (pp. 280-292) [in English].
6. Zubko, T. (2019). The diagnosis of economic security of the enterprise. Visnyk Kyivs’kogo nacional’nogo torgovel’no-ekonomichnogo universytetu – Herald ofKyiv National University of Trade and Economics, 8, 85-92 [in English].
7. Gospodars’kyj kodeks Ukrai’ny: Zakon Ukrai’ny vid 16.01.2003 r. № 436-IV [Economic Code of Ukraine: Law of Ukraine of January 16, 2003 № 436-IV]. Retrieved from https://zakon.rada.gov.ua/laws/show/436-15#Text (accessed 15.02.2021) [in Ukrainian].
8. Naslidky epidemii’ COVID-19 ta karantynnyh zahodiv dlja providnyh sektoriv ekonomiky Ukrai’ny (2020) [Consequences of the COVID-19 epidemic and quarantine measures for the leading sectors of the Ukrainian economy]. Doslidzhennja za rezul’tatamy glybynnyh interv’ju z vlasnykamy ta top-menedzheramy ukrai’ns’kyh kompanij – Research based on the results of in-depth interviews with owners and top managers of Ukrainian companies. Kyiv–Harkiv: Vydavec’ O. A. Miroshnychenko [in Ukrainian].
9. Chupryna, I. V. Ponjattja ta klasyfikacija ryzykiv v pidpryjemnyc’kij dijal’nosti. econjournal.vsau.org. Retrievedfromhttp://econjournal.vsau.org/files/pdfa/812.pdf (accessed 5.05.2021) [in Ukrainian].
10. Shepelenko, O. V. (2011). Upravlinnja pidpryjemnyc’kymy ryzykamy sub’jekta gospodarjuvannja [Entrepreneurial risk management]. Visnyk DonNUET – Bulletin of DonNUET, 4(52), 189-199 [in Ukrainian].
11. Vyshnevs’ka, O. A. (2016). Analiz zmistu ta naukovi pidhody do vyznachennja sutnosti pidpryjemnyc’kogo ryzyku [Content analysis and scientific approaches to determining the essence of business risk]. Ekonomichnyj visnyk Zaporiz’koi’ derzhavnoi’ inzhenernoi’ akademii’ – Economic Bulletin of the Zaporizhia State Engineering Academy.Vol. 5-1(05).(pp. 64-67) [in Ukrainian].
12. Olejnyk, L. V. (2020). Analiz shljahiv podolannja pidpryjemnyc’kyh ryzykiv na prykladi TOV "Nova poshta" [Analysis of ways to overcome business risks on the example of Nova Poshta LLC]. Ekonomika i organizacija upravlinnja –Economics and organization of management,2 (38), 69-80 [in Ukrainian].
13. Marcynkovskij, D. Obzor osnovnyh aspektov risk-menedzhmenta [Overview of the main aspects of risk management]. www.cfin.ru. Retrieved from http://www.cfin.ru/ finanalysis/risk/main_meths.shtml (accessed 15.02.2021).
14. Jak pandemija Covid-19 zminyla rynok praci v Ukrai’ni: oficijnyj sajt Ukrinform [How the Covid-19 pandemic changed labor market in Ukraine: the official website of Ukrinform]. Retrieved from https://www.ukrinform.ua/rubric-society/3104312-ak-pandemia-covid19-zminila-rinok-praci-v-ukraini.html (accessed 15.02.2021) [in Ukrainian].
15. Derzhavna sluzhba statystyky Ukrai’ny: oficijnyj sajt[State Statistics Service of Ukraine: official website]. Retrieved from http://www.ukrstat.gov.ua (accessed 15.02.2021) [in Ukrainian].
16. Kozhen p’jatyj malyj biznes mozhe zakrytysja cherez karantyn: oficijnyj sajt Ukrinform [Every fifth small business may be closed due to quarantine: the official website of Ukrinform]. www.ukrinform.ua. Retrieved from https://www.ukrinform.ua/rubric-economy/3000451-kozen-patij-malij-biznes-moze-zakritisa-cerez-karantin.html (accessed 15.02.2021) [in Ukrainian].
17. Ukrai’ns’ki pidpryjemstva staly zbytkovymy: sajt RBK-Ukrai’na [Ukrainian enterprises have become unprofitable: RBC-Ukraine website]. www.rbc.ua. Retrieved from https://www.rbc.ua/ukr/news/ukrainskie-predpriyatiya-stali-ubytochnymi-1590410696.html (accessed 15.02.2021) [in Ukrainian].
18. Ukrai’na opustylasja na 85-te misce v shhorichnomu rejtyngu konkurentospromozhnosti WEF: sajt Interfax-Ukrai’na [Ukraine dropped to 85th place in the annual WEF competitiveness ranking: Interfax-Ukraine website].ua.interfax.com.ua.Retrievedfromhttps://ua.interfax.com.ua/news/economic/617843.html (accessed 04.05.2021) [in Ukrainian].
19. Vypusk "Ukrai’na u 2020-2021 rokah: naslidky pandemii’. Konsensus-prognoz": sajt Ministerstva rozvytku ekonomiky, torgivli ta sil’s’kogo gospodarstva Ukrai’ny [Issue "Ukraine in 2020-2021: the consequences of the pandemic. Consensus Forecast": website of the Ministry of Economic Development, Trade and Agriculture of Ukraine].www.me.gov.ua.Retrievedfromhttps://www.me.gov.ua/Documents/Detail?lang=uk-UA&id=5d3fea53-45e7-4641-8d48-f0c865a24471&title=VipuskukrainaU2020-2021-Rokakh-NaslidkiPandemii-Konsensusprognoz-kviten2020- (accessed 15.02.2021) [in Ukrainian].
20. Girotra, K., & Netesin, S. (2014). The Risk-Driven Business Model: For Questions that Will Define Your Company. Moscow: Al’pina Pablisher [in English].
21. ISO 31000:2009.Risk management. www.iso.org. Retrievedfromhttp://www.iso.org/ iso/home/standards/iso31000.htm(accessed 15.02.2021)[in English].
22. Upravlenie riskami organizacij (2006). Integrirovannaja model’: metody primenenija / otchet Kom. Sponsor. Organiz. Kom. Tredveja (COSO) [Organizations risk management. Integrated Model: Application Methods / Reportof Committee of Sponsoring Organizations of theTreadway (COSO)]. Moscow: DelojtiTushSNG [in Russian].
23. Shvec’, Ju. O. (2018). Ryzyky v dijal’nosti promyslovyh pidpryjemstv: vydy, metody ocinky ta zahody podolannja ryzyku [Risks in the activities of industrial enterprises: types, methods of assessment and measures to overcome the risk]. Naukovyj visnyk Uzhgorods’kogo nacional’nogo universytetu – ScientificBulletinofUzhhorodNationalUniversity. Vol. 17. P. 2, 131-135 [in Ukrainian].
24. Lister, Timoti, & Demarko, Tom. Val’siruja s medvedjami: sajt LITMIR [Waltzing with bears: LITMIR website].www.litmir.me. Retrievedfromhttps://www.litmir.me/br/?b=140(accessed 15.02.2021)[in Russian].
25. Ponjatie riska v novom Mezhdunarodnom Standarte [The concept of risk in new International Standard].WWW.ISO.ORG. Retrievedfromhttps://www.iso.org/ru/news/ ref2403.html (accessed 03.05.2021) [in Russian].
26. Novyj standart ISO 31000 sposobstvuet uproshheniju sistemy menedzhmenta riskov [ThenewISO31000 standardhelpstosimplifyriskmanagementsystem]. www.iso.org. Retrievedfromhttps://www.iso.org/ru/news/ref2263.html (accessed 03.05.2021) [in Russian].
27. Kak upravljat’ riskami [How to manage risks]. www.classs.ru. Retrieved fromhttp://www.classs.ru/stati/uchet/uprav_riskami.html (accessed 15.02.2021) [in Russian].
28. Shapovalov, V. Sistema upravlenija riskami kompanii [Company risk management system]. fd.ru. Retrievedfromhttp://fd.ru/articles/4365-red-sistema-upravleniya-riskami-kompanii(accessed 15.02.2021) [in Russian].
29. Upravlenie riskami: obzor upotrebitel’nyh podhodov [Risk management: overview of common approaches]. citforum.ck.ua. Retrievedfromhttp://citforum.ck.ua/security/ articles/risk_management/2.shtml(accessed 15.02.2021) [in Russian].
Mezhdunarodnyj ctandart ISO 31000:2018 [International ISO standard].pqm-online.com.Retrievedfromhttps://pqm-online.com/assets/files/pubs/translations/std/iso-31000-2018-(rus).pdf(accessed 05.05.2021)[in Russian].
Kondratjuk O., Stojanenko I. Ekonomichni ryzyky pidpryjemstva: postkovidna transformacija. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2021. № 4. Р. 4-18.
FREE FULL TEXT (PDF)
DOI: http://doi.org/10.31617/visnik.knute.2021(138)01
JEL Classification: M21, M15
KONDRATIUK Oksana,
PhD (Economics), Associate Professor, Associate Professor
of the Department of Economics and Finance of the Business
Kyiv National University of Trade and Economics
19, Kioto St., Kyiv, 02156, Ukraine
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-2750-6867
STOIANENKO Iryna,
PhD (Economics), Associate Professor, Associate Professor o
f the Department of Economics and Finance of the Business
Kyiv National University of Trade and Economics
19, Kioto St., Kyiv, 02156, Ukraine
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-1775-9473
ECONOMIC RISKS OF THE ENTERPRISE: POST-COVID TRANSFORMATION
Background.Development of the economy in the context of globalization, on the one hand, promotes new opportunities for the production of new goods and services, and on the other hand, increases existing threats and causes new ones, so it has a negative impact on economic security. Most threats to the economic security of an enterprise cannot be predicted, and unpredictedthreatsare risks. The current situation requires companies to improve and optimize continuouslythe process of risk management and policy making.The aim of the paper is justification of the need for risk management policy as acomponent of the economic security of an enterprise.
Materials and methods. Current regulations of Ukraine, publications of domestic and foreign scientists on the research topic, statistical materials and Internet sourcesare the information base of the research. Methods of generalization, analysis and synthesis, comparison, scientific abstraction and systematization were used to achieve the main aim of the paper.
Results. The COVID-19 pandemichas had impact on the enterprisesactivities. The risk structure can be determined bysuchareas asstaff, processes,profit, profitability and partnerships.Risk management allows the company to ensure necessary development, increase competitiveness and economic security. An important component of the deve-lopment of risk management in the enterprise is the development of appropriate policies that allow to form an adequate understanding of the processes of each participant in the system, ensure strict compliance with established rules and compliance with mandatory procedures in risk management.At present, risk management is becoming a way to survive in a difficult economic situation, which will allow the company to ensure necessary development, increase competitiveness and economic security. An important component ofrisk managementdevelopment of the enterprise ismaking of appropriate policies that allow to form an adequate understanding of the processes of each participant in the system, ensure strict compliance with established rules and compliance with compulsory procedures in risk management.
Conclusion. Risk management process should become an integral part of corporate culturefor any company. Developed and implemented risk management policy should ensure full responsibility of its employees for understanding, assessing, established risk appetite and applying appropriate methods to reduce negative impact of risks on current and future business activities and economic security of the enterprise.
Or any company, the risk management process should become an integral part of corporate culture, and the developed and implemented risk management policy should ensure full responsibility of all its employees for understanding, assessing, established risk appetite and applying appropriate methods to reduce the negative impact of risks on current and future business activities and economic security of the enterprise.
Keywords: risk, uncertainty, enterprise, entrepreneurial risk, risk management, economic security, risk management policy.
REFERENCES
1. Babyna, O. Je., & Tarashevs’kyj, M. M. (2017). Upravlinnjaryzykamybiznesu: sutnist’, skladovi, rishennja [Business risk management: essence, components, decisions]. Ekonomika ta derzhava –EconomyandState,7,14-17[in Ukrainian].2. Fedulova, I. V. (2019). Strategijaryzyk-menedzhmentu [Risk management strategy]. Menedzhment ta pidpryjemnyctvo v Ukrai’ni: etapy stanovlennja ta problemy rozvytku –Management and entrepreneurship in Ukraine: stages of formation and problems of development]. (Vol. 1). (pp. 64-73) [in Ukrainian].
3. Rishhuk, L. I., &Mykytjuk, N. Je. Organizacija systemy upravlinnja ryzykamy na promyslovyh pidpryjemstvah [Organization of risk management system at industrial enterprises]. global-national.in.ua. Retrieved from http://global-national.in.ua/archive/ 23-2018/58.pdf (accessed 05.05.2021) [in Ukrainian].
4. Blakyta, G., & Ganushhak, T. (2018). Enterprise financial security as a component of the economic security of the state. Investment management and financial innovations. Vol. 15. Is. 2. 248-256 [in English].
5. Blakyta, G., Matusova, O., Lanovs’ka, M., & Adamenko, V. (2017). Integral assessment of business environment security. Problems and Perspectives in Management. Vol. 15. (pp. 280-292) [in English].
6. Zubko, T. (2019). The diagnosis of economic security of the enterprise. Visnyk Kyivs’kogo nacional’nogo torgovel’no-ekonomichnogo universytetu – Herald ofKyiv National University of Trade and Economics, 8, 85-92 [in English].
7. Gospodars’kyj kodeks Ukrai’ny: Zakon Ukrai’ny vid 16.01.2003 r. № 436-IV [Economic Code of Ukraine: Law of Ukraine of January 16, 2003 № 436-IV]. Retrieved from https://zakon.rada.gov.ua/laws/show/436-15#Text (accessed 15.02.2021) [in Ukrainian].
8. Naslidky epidemii’ COVID-19 ta karantynnyh zahodiv dlja providnyh sektoriv ekonomiky Ukrai’ny (2020) [Consequences of the COVID-19 epidemic and quarantine measures for the leading sectors of the Ukrainian economy]. Doslidzhennja za rezul’tatamy glybynnyh interv’ju z vlasnykamy ta top-menedzheramy ukrai’ns’kyh kompanij – Research based on the results of in-depth interviews with owners and top managers of Ukrainian companies. Kyiv–Harkiv: Vydavec’ O. A. Miroshnychenko [in Ukrainian].
9. Chupryna, I. V. Ponjattja ta klasyfikacija ryzykiv v pidpryjemnyc’kij dijal’nosti. econjournal.vsau.org. Retrievedfromhttp://econjournal.vsau.org/files/pdfa/812.pdf (accessed 5.05.2021) [in Ukrainian].
10. Shepelenko, O. V. (2011). Upravlinnja pidpryjemnyc’kymy ryzykamy sub’jekta gospodarjuvannja [Entrepreneurial risk management]. Visnyk DonNUET – Bulletin of DonNUET, 4(52), 189-199 [in Ukrainian].
11. Vyshnevs’ka, O. A. (2016). Analiz zmistu ta naukovi pidhody do vyznachennja sutnosti pidpryjemnyc’kogo ryzyku [Content analysis and scientific approaches to determining the essence of business risk]. Ekonomichnyj visnyk Zaporiz’koi’ derzhavnoi’ inzhenernoi’ akademii’ – Economic Bulletin of the Zaporizhia State Engineering Academy.Vol. 5-1(05).(pp. 64-67) [in Ukrainian].
12. Olejnyk, L. V. (2020). Analiz shljahiv podolannja pidpryjemnyc’kyh ryzykiv na prykladi TOV "Nova poshta" [Analysis of ways to overcome business risks on the example of Nova Poshta LLC]. Ekonomika i organizacija upravlinnja –Economics and organization of management,2 (38), 69-80 [in Ukrainian].
13. Marcynkovskij, D. Obzor osnovnyh aspektov risk-menedzhmenta [Overview of the main aspects of risk management]. www.cfin.ru. Retrieved from http://www.cfin.ru/ finanalysis/risk/main_meths.shtml (accessed 15.02.2021).
14. Jak pandemija Covid-19 zminyla rynok praci v Ukrai’ni: oficijnyj sajt Ukrinform [How the Covid-19 pandemic changed labor market in Ukraine: the official website of Ukrinform]. Retrieved from https://www.ukrinform.ua/rubric-society/3104312-ak-pandemia-covid19-zminila-rinok-praci-v-ukraini.html (accessed 15.02.2021) [in Ukrainian].
15. Derzhavna sluzhba statystyky Ukrai’ny: oficijnyj sajt[State Statistics Service of Ukraine: official website]. Retrieved from http://www.ukrstat.gov.ua (accessed 15.02.2021) [in Ukrainian].
16. Kozhen p’jatyj malyj biznes mozhe zakrytysja cherez karantyn: oficijnyj sajt Ukrinform [Every fifth small business may be closed due to quarantine: the official website of Ukrinform]. www.ukrinform.ua. Retrieved from https://www.ukrinform.ua/rubric-economy/3000451-kozen-patij-malij-biznes-moze-zakritisa-cerez-karantin.html (accessed 15.02.2021) [in Ukrainian].
17. Ukrai’ns’ki pidpryjemstva staly zbytkovymy: sajt RBK-Ukrai’na [Ukrainian enterprises have become unprofitable: RBC-Ukraine website]. www.rbc.ua. Retrieved from https://www.rbc.ua/ukr/news/ukrainskie-predpriyatiya-stali-ubytochnymi-1590410696.html (accessed 15.02.2021) [in Ukrainian].
18. Ukrai’na opustylasja na 85-te misce v shhorichnomu rejtyngu konkurentospromozhnosti WEF: sajt Interfax-Ukrai’na [Ukraine dropped to 85th place in the annual WEF competitiveness ranking: Interfax-Ukraine website].ua.interfax.com.ua.Retrievedfromhttps://ua.interfax.com.ua/news/economic/617843.html (accessed 04.05.2021) [in Ukrainian].
19. Vypusk "Ukrai’na u 2020-2021 rokah: naslidky pandemii’. Konsensus-prognoz": sajt Ministerstva rozvytku ekonomiky, torgivli ta sil’s’kogo gospodarstva Ukrai’ny [Issue "Ukraine in 2020-2021: the consequences of the pandemic. Consensus Forecast": website of the Ministry of Economic Development, Trade and Agriculture of Ukraine].www.me.gov.ua.Retrievedfromhttps://www.me.gov.ua/Documents/Detail?lang=uk-UA&id=5d3fea53-45e7-4641-8d48-f0c865a24471&title=VipuskukrainaU2020-2021-Rokakh-NaslidkiPandemii-Konsensusprognoz-kviten2020- (accessed 15.02.2021) [in Ukrainian].
20. Girotra, K., & Netesin, S. (2014). The Risk-Driven Business Model: For Questions that Will Define Your Company. Moscow: Al’pina Pablisher [in English].
21. ISO 31000:2009.Risk management. www.iso.org. Retrievedfromhttp://www.iso.org/ iso/home/standards/iso31000.htm(accessed 15.02.2021)[in English].
22. Upravlenie riskami organizacij (2006). Integrirovannaja model’: metody primenenija / otchet Kom. Sponsor. Organiz. Kom. Tredveja (COSO) [Organizations risk management. Integrated Model: Application Methods / Reportof Committee of Sponsoring Organizations of theTreadway (COSO)]. Moscow: DelojtiTushSNG [in Russian].
23. Shvec’, Ju. O. (2018). Ryzyky v dijal’nosti promyslovyh pidpryjemstv: vydy, metody ocinky ta zahody podolannja ryzyku [Risks in the activities of industrial enterprises: types, methods of assessment and measures to overcome the risk]. Naukovyj visnyk Uzhgorods’kogo nacional’nogo universytetu – ScientificBulletinofUzhhorodNationalUniversity. Vol. 17. P. 2, 131-135 [in Ukrainian].
24. Lister, Timoti, & Demarko, Tom. Val’siruja s medvedjami: sajt LITMIR [Waltzing with bears: LITMIR website].www.litmir.me. Retrievedfromhttps://www.litmir.me/br/?b=140(accessed 15.02.2021)[in Russian].
25. Ponjatie riska v novom Mezhdunarodnom Standarte [The concept of risk in new International Standard].WWW.ISO.ORG. Retrievedfromhttps://www.iso.org/ru/news/ ref2403.html (accessed 03.05.2021) [in Russian].
26. Novyj standart ISO 31000 sposobstvuet uproshheniju sistemy menedzhmenta riskov [ThenewISO31000 standardhelpstosimplifyriskmanagementsystem]. www.iso.org. Retrievedfromhttps://www.iso.org/ru/news/ref2263.html (accessed 03.05.2021) [in Russian].
27. Kak upravljat’ riskami [How to manage risks]. www.classs.ru. Retrieved fromhttp://www.classs.ru/stati/uchet/uprav_riskami.html (accessed 15.02.2021) [in Russian].
28. Shapovalov, V. Sistema upravlenija riskami kompanii [Company risk management system]. fd.ru. Retrievedfromhttp://fd.ru/articles/4365-red-sistema-upravleniya-riskami-kompanii(accessed 15.02.2021) [in Russian].
29. Upravlenie riskami: obzor upotrebitel’nyh podhodov [Risk management: overview of common approaches]. citforum.ck.ua. Retrievedfromhttp://citforum.ck.ua/security/ articles/risk_management/2.shtml(accessed 15.02.2021) [in Russian].
Mezhdunarodnyj ctandart ISO 31000:2018 [International ISO standard].pqm-online.com.Retrievedfromhttps://pqm-online.com/assets/files/pubs/translations/std/iso-31000-2018-(rus).pdf(accessed 05.05.2021)[in Russian].