Anotace:
The article studies the essential, substantive properties and features of the concept (category) “entrepreneurial risk”, defines the types and methods of assessing entrepreneurial risks and ways to reduce them. It is established that entrepreneurial risk characterizes the specifics of the business entity in the direction of overcoming the uncertainty of the situation of inevitable choice, in which it is possible to assess the probability of achieving the desired result, failure and deviation, contained in selected alternatives. It has been found out that the analysis of entrepreneurial risk should be carried out at the expense of: qualitative analysis of entrepreneurial risks, which identifies, describes and classifies risks, as well as a breakdown of what may be caused by them; quantitative analysis of entrepreneurial risks, as a result of which possible entrepreneurial risks are formalized, modelled, calculated and evaluated; the choice of methods of influencing business risks, as a result of which it is expected to reduce business risks or completely neutralize them; making management decisions regarding the protection of business results from the consequences of situations caused by risks; control of results from the occurrence of business risks, their revaluation and adjustment through the adoption of operational management decisions. For the assessment of business risk, it is advisable to use expert methods, calculation and analytical methods, statistical methods, methods of analogies, and methods of cost-effectiveness analysis. It is determined that the ways to reduce the impact of business risks on business activities are: to directly reduce the amount of damage that occurs due to business risk; creation of appropriate conditions under which it is possible to react quickly to the consequences of the realization of business risks; transfer of responsibility for potential risk to third parties; distribution of risk between participants who jointly carry out business activities; business risk insurance; setting aside funds that are necessary to cover unforeseen costs by eliminating partial risks; reducing risks through their financing. In the prospect of further research, it is proposed to investigate the components and features of the accounting system and analytical support of business risk management.