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THE ROLE OF MANAGEMENT ACCOUNTING IN A RISK-BASED BUSINESS MANAGEMENT SYSTEM

The modern information environment, in which situations of uncertainty and risk begin to prevail every year, puts company managers in very specific conditions: they need not only to make competent management decisions based on reliable data, but also to be able to predict the possible outcome of a particular decision as in the short-term and in the long run. In such circumstances, the practice of using risk management as an irreplaceable assistant in the management accounting system of an enterprise begins to come to the fore. This article discusses the need to apply risk assessment in company management, the causes of risk, as well as various levels and groups of risks. As a result, the author came to the conclusion that the issues of further convergence of management accounting and risk management have not been sufficiently studied and require further analysis, taking into account the widespread digitalization.