Financial results of risk management of business activities of agricultural enterprises

Abstract

The paper discusses methods for assessing the entrepreneurial risk of enterprises, identifies factors and events that trigger entrepreneurial risk, defines the parameters of acceptable risk. The nature of risk sources in agricultural production is determined. The factors influencing the cost of production and sales of products of agricultural enterprises, their business partners and investors are identified. A model is proposed for assessing critical levels of factors that separate threats into those requiring risk management and threats in which the impact of risk factors on financial results is negligible. A method for calculating the critical values of profitability, costs and capital of an enterprise, as well as their structure, on the basis of which risk can be managed, is presented.