Keyword: «production risk»

The article discusses the methodological features of adapting the CVP-approach to solving the problems of justifying production and commercial risks in future time periods under the conditions of random behavior of control parameters and using dynamic models. The article proposes a general methodology for the development of dynamic stochastic models of control parameters. The author draws a general conclusion that the assessment of production and commercial risks should be carried out within the boundaries of the probable area of the safe state of production.

The article summarizes the results of the research of the "cost – volume – profit" method in solving the problems of risk management of industrial enterprises. The scope of application of natural and cost parameters, evaluation criteria and indicators in the analysis of production situations is considered. The general conclusion is obtained that the analytical apparatus using the "cost-volume-profit" method is an effective tool for managing the risks of commercial activities of various enterprises.