№ 12 (chair of economics of trade enterprises, branch of Russian University of Economics after G.V. Plekhan-ov in Voronezh, Voronezh)

Finance of commercial structures can be represented as a system of monetary relations on the formation, distribution and use of resources and revenues to ensure the reproduction process at a particular organiza-tion. Effective financial management organization is possible only in the planning of all financial resources, their sources relation-making business entity. Financial planning is closely linked with the planning of pro-duction and economic activity. The authors represent the method of financial planning at an exporting enter-prise.

There are many scientific and practical articles devoted to the problem of risk management. However, the questions of modern composition of the risk management policy are not widely covered, so the authors try to discuss these questions in the article.

In this paper proposed for the analysis and management of financial risks and operational use of financial leverage. According to this calculation is presented operational and financial leverage on the example of the company - the exporter presents the formula for calculating operational, the financial and aggregate risks. Presented in the article method of calculation of financial risks of the enterprise - the exporter presents an analysis of the three types of risk formulas linking financial leverage and financial risk.

The paper presents the system of qualitative and quantitative indicators to assess economic security. All the figures have their own characteristics and peculiarities of the impact on the overall economic security. In addition, each component has specific criteria that must be known and applied in the evaluation of economic security.

Based on the fact that the activities of commercial structures is a public, in an article to consider in detail the conceptual basis of standards for quality management. The article highlights the views of various economists considered the standards of the Audit Committee and risk management techniques.

For economic activities, the company has the necessary property – it buildings, stocks of raw materials, equipment, materials, finished goods, cash to pay the costs of the enterprise, including the compensation of employees. All types of property are called active and represent the economic resources of the enter-prise that can bring in the activity of the enterprise, being transformed into productive resources (factors of production). Sources of assets and resources is the capital. The article describes the sources of the for-mation of capital, capital turnover, the process of reduction and capital increase.

The paper presents a method of teaching the subject «Economic forecasting and risks of innovation», con-sisting of a few basic steps, including practical training in an interactive way. The article gives examples of the round table on various topics.

The paper presents the audit committee, its competence. The analogy between the Audit Committee and the Internal Control in the Bank. We consider the integrated risk management policy of «Sberbank of Russia».

One of the security conditions is a reasonable price. In this regard, the article considers the main costs associated with the provision of economic security, presented a formula for calculating the cost of formula economic security. The system of economic security should not be too expensive, formal and complex. In this regard, the article describes the main steps of building a system of economic security. In addition, the article raised the issue of automation of activity economic security as innovation.