Goal. Development of theoretical and methodological principles of accounting and management of financial risks in terms of transformation processes in accordance with the specifics of the crisis processes of environmental, epidemiological, financial, economic and political content, which causes uncertainty in the transformation of social relations in the modern economic system. Method. The analysis of a condition and conditions of development of economic processes at the enterprises is executed by means of the statistical analysis, a method of groupings, the factor analysis. Determination of conditions for the formation of risks in economic activity is performed on the basis of survey methods, theoretical generalization. The system approach, methods of analysis and synthesis, groupings are used to determine the peculiarities of the formation of financial risks in terms of accounting for receivables of the enterprise. Recommendations for improving the accounting and management of financial risks in the context of transformation processes are based on the use of a dialectical approach. Results. The preconditions for the emergence of financial risks in the economic activity of enterprises are determined. The dominant factors in the formation of financial risks are the digitalization of society, the overall digital transformation of financial transactions, the emergence of global pandemic threats through COVID-19. The tendency of increasing costs and declining overall efficiency of economic processes due to the latent manifestation of the consequences of the risk situation in the long run is proved. The views of leading economists on the nature of risks, the effectiveness of modern methods of risk management and accounting in the context of global challenges of environmental, epidemiological, financial, economic and political content are analyzed and systematized. The general macroeconomic tendencies concerning a current condition and prospects of development of activity of subjects of managing, grouped on special aggregations are characterized. The author's scientific approach to solving the issues of financial risk management of the enterprise in terms of improving the accounting of receivables is presented. The proposed method is based on the proposed classification. It is proved that the organizational component of the problem has a significant impact on the level of risk of debt default. Scientific novelty. Conditions and features of formation of financial risks at the enterprises in the conditions of transformation processes are systematized that is based on statistical comparisons and allows to reveal key problems of modern tools of risk management. A number of recommendations have been developed to improve the efficiency of accounting and financial risk management in the context of transformation processes in terms of accounting for receivables, which are focused on enterprises in various fields of management and organizational and legal forms of ownership. Practical significance. The presented conclusions and recommendations for improving the efficiency of financial risk management in the transformation process in terms of receivables accounting are the basis for improving existing management systems and improving the quality of management functions, which will avoid uncertainty and prevent risky situations in the implementation of economic relations.

Purpose. Process research of the parameters of the cave-in rock formation in roof of the 9th northern longwall of block #10 “Mines Control Pokrovske” Method. Numerical modeling of the volumetric stress-strain state (finite element method), the method of continuous media, the method of contact interaction of surfaces, analytical studies of the process of the formation of rock cave-in of the immediate roof. Results. The article presents the results of numerical modeling of the three-dimensional stress-strain state of a layered rock massif, with boundary conditions of contact interaction between rock layers and with the load of gravitational forces. The results of the grapho-analytical method of modeling the volume formation of fallout formation are presented on the example of working out the 9th northern bench of block No. 10 “PRAT Mine Management Pokrovske”. Calculated collapse parameters of the direct and main roof. The obtained parameters of fallout and their location. Scientific novelty The results of predicting the formation of cave-in rock the immediate roof of cleaning potholes using the volumetric stress-deformed state of a layered massif with the gravitational load of rock layers are presented. The results of predicting the formation of cave-in rock using the rock crack resistance criterion are presented. Practical significance. The practical significance lies in the method of predicting the processes of cave-in rock formation in the immediate roof during the working of coal seams and determining their parameters. The calculation process of numerical modeling of the step-by-step increase of the produced space gives a general picture of the state of rock layers above the produced space and their destruction zones, and determines the following measures to strengthen the roof in the coal face.

Purpose. To increase the effectiveness of measures to reduce injuries and create safe working conditions for miners in a deep coal mine with steeply inclined coal seams, assess the impact of deformation properties stiffness of secondary support structures of mine gateroads on their stability in the coal-rock strata according to the length of the extraction panel. Methods. To achieve this purpose, the results of in-mine instrumental observations of the stability of haulage roadways under different supporting methods were analyzed, considering the deformation properties of secondary support structures and features of geomechanical processes in the surrounding coal-rock strata during unloading. Results. The conditions for maintaining the mine gateroads within the extraction panel during the methods of supporting practised at the mine were estimated by the magnitude of the convergence of the roof and floor strata on the contour of the haulage roadway and its derivatives. It is determined that in the zone of influence of coal extraction, in the process of deformation of coal pillars or vertical timber sets up to 16-22%, there is a loss of their stability, an increase in the load on the secondary support structure, the intensification of the increase in roof displacements over 0.08 m with a convergence rate of 4.5-5.6 mm/day. In the process of deformation of 4-point chock by 65%, the rate of convergence at the initial stage (30% deformation) increases to 5.1 mm/day, with an average increase in roof displacements to 0.05 m, and then gradually decreases over time, which favourably affects the stability of roof and floor strata and roadways. Reduction of the haulage roadway cross-section when it is supported by coal pillars or vertical timber sets on 45-50% is the result of the destruction of secondary support structures when the rate of convergence of the roof and floor strata along the extraction area is not limited. When supporting the haulage roadway with a 4-point chock reduction of the roadway cross-section by 30% is due to the compression of the secondary support structures, which helps to limit the growth of roof displacements and reduce the rate of convergence of the roof and floor strata behind the working face. Novelty. The estimation of the haulage roadways stability on the steeply inclined coal seams according to the length of the extraction panel is based on the use of regularities of deformation properties of secondary supporting structures of mine gateroads and geomechanical processes in the coal-rock strata when the change in the rate of convergence of the roof and floor strata on the contour of roadways is considered in the zone of influence of coal extraction works. Practical significance. To prevent the collapse of the roof and floor strata in the extraction area of the deep coal mines with steeply inclined coal seams, it is necessary to use yielding secondary support structures of mine gateroads.

Goal is the development of theoretical and methodological assessments of the resource security of the enterprise in the conditions of strengthening the requirements for the implementation of the provisions of the concept of sustainable development in the implementation of economic processes aimed at increasing environmental, economic and social efficiency in the modern economic system. Analysis of the state and conditions of formation of the level of resource security operates using the method of analysis of scientific sources, analytical evaluation, systematization and generalization. Statistical analysis, the method of groupings, factor analysis and methods of economic and mathematical modeling are used to form a three-factor model of resource security. A systematic approach, analysis and synthesis were used to form the components of the three-factor model of enterprise resource security. It is substantiated that the assessment of the level of resource security of the enterprise can be implemented with the help of an integral indicator. The procedure for calculating the integral indicator of the quantitative assessment of the resource security level of the enterprise using the taxonomy method is proposed, after which the method takes into account the influence of many factors that have different dimensions and methods of description. It is proposed to use the concept of "resource status of a business entity", which should be understood as a set of indicators of the purposefulness of the business entity's development, represented by a complex system of indicators of resource security of the enterprise. The procedure for building a three-factor model of enterprise resource security is proposed. This model of resource security takes into account three components of enterprise development - ecological, economic and social, which corresponds to the main provisions of the concept of sustainable development. The preferred developed model is the assessment of the level of resource security as the degree of realization of the resource potential (a measure of correspondence between the components of the potential), which occurs at a certain level of resource security that arises in the enterprise in the process of economic activity. The level of resource security of the enterprise will be equal to the degree of implementation of a certain component of enterprise security, namely, its lowest indicator. A three-factor model for assessing the level of resource security of the enterprise is presented, oriented on the practical level, on the fact that economic development can be ecologically viable only under the conditions, if it is accompanied by an increase in production productivity and an increase in consumption volumes at a higher growth rate than the economic rate. The practical application of the mentioned approach allows the enterprise to carry out a comparative characterization of its main competitors, internal potential, competitive position in certain segments and the enterprise's market suitability to resist the influence of external environmental factors.

The article describes the current world experience in the formation and development of the private medical sector in the health care system of the country on the basis of public-private partnership. The traditional approach to the formation of consumer behavior and ensuring its environmental orientation by determining the content of the relationship between social and environmental forms of capital has been adapted. It is established that the priority areas of socially responsible business in the medical sector on the basis of public-private partnership are the development of internal programs for its staff, participation in socio-environmental projects, participation in regional and local development programs in cooperation with local authorities, charity. It is substantiated that the consumer can be considered as an entity that organizes actions for the consumption of goods and services and encourages producers to introduce certain methods of production, which ensures the satisfaction of social needs in full. As a result of satisfaction, producers reimburse costs, and the added value becomes an indicator of economic development and plays an important role in financially ensuring qualitative and quantitative changes in the management system aimed at socializing the behavior of private health sector consumers in public health on a public-private basis. partnerships. The use of the developed proposals and recommendations for improving the conceptual foundations of socialization of private medical sector consumers in the health care system on the basis of public-private partnership will ensure harmony and proportional development in the system "production - consumption - environment" and will have a positive impact on society. in the national economy.