The article reveals the features of accounting and analytical support for entrepreneurial risk management. It was found that entrepreneurial risk is a certain act as a result of which the business entity may suffer losses. It is proved that entrepreneurial risks should be classified according to the specifics of origin, the specifics of the legal settlement, the specifics of industry affiliation, the specifics of the consequences, the specifics of the duration of the impact of entrepreneurial risk, the specifics of the expression of will, the specifics of the form, the specifics of the level of typicality, the specifics of the level of validity, the specifics of the possibility of assessing and resolving the impact, the specifics of the possibility of insuring entrepreneurial risks, the specifics of the occurrence of entrepreneurial risks by sources of origin, the specifics of the scale of the impact, the specifics of the level of losses and the specifics of character. It is established that the process of entrepreneurial risk management is the process of managing the activities of the business entity as a whole and its individual parts, and takes into account the management of not only existing risks but also potential entrepreneurial risks in space and time, that may occur in the future during entrepreneurial activities. It is determined that the process of entrepreneurial risk management should take into account the stage of preparation and implementation of appropriate measures to reduce the risk as a result of making erroneous decisions by business entities, the stage of reducing the impact of possible negative consequences that may occur, especially, if the entity operates in unexpected changes and alarming development trends, as well the stage of development and implementation of the Declaration on Risk Management and the Risk Management Program. It is established that the important information on which it is possible to estimate possibility of occurrence of entrepreneurial risks, is the accounting reporting. In the perspective of further research, it is recommended to study entrepreneurial risks in Ukraine in the context of such aspects as causes, consequences and management.

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Human Resources Management (HRM), managing work and people to achieve their desired goals, is a fundamental activity of any enterprise or organization that employs people. HRM is the basis for their creation and development. There are a number of different HRM styles, ideologies, forms, and methods, but there are no universal models that can improve performance for each enterprise or enhance their relative effectiveness in specific strategic areas, such as the introduction of new production technologies, the use of advertising campaigns. or the purchase of real estate. However, it is impossible to question the necessity of the personnel management process itself, that is, rational attempts to organize work and manage people. The purpose of the paper is to outline the theoretical foundations of personnel management of construction enterprises. Over the last twenty years, the relationship between HRM and strategic management studies has deepened, significantly widening the socio-economic range and possible cause and effect. Getting acquainted with the scientific works of the founders on this subject allows us to distinguish three main areas: 1. Micro HRM - covers the subheadings of HR policies and practices that can be grouped into two main categories. 2. Strategic HRM deals with systemic issues and issues that have serious implications for the enterprise. 3. International HRM - less involved in the context of strategic human resource management, focused on HR management in multinational companies. In the construction field, the HRM is mainly focused on the adequate provision of projects with human resources with relevant experience, professional characteristics and the right skillsets for their successful implementation. Personnel managers should have the ability to identify and document project roles and responsibilities, developing planning with a detailed description of the intermediate processes required to complete the project (or projects) and identify its human resource needs. Construction, due to its specificity and versatility, is one of the most difficult areas for managing people. The operational realities faced by construction companies confirm the risks associated with the close relationship between employee needs and performance issues.

The article describes the dynamics of the number of employees employed by large, medium and small construction enterprises, as well as by types of construction activities during the period 2010-2018. On the basis of calculations of the index, speed and intensity of structural changes in the personnel supply of enterprises by types of construction works, their dynamics during the period 2010-2018 was established. The purpose of the paper is to identify trends in development and structural changes in the staffing of the functioning of construction enterprises. The functioning of construction enterprises is currently occurring under difficult conditions of external and internal threats to Ukraine's national security, which is reflected by a number of negative socio-economic trends. In particular, human resources, as one of the key factors in the development of construction enterprises, have declined significantly in recent years. This is due to a number of objective and subjective reasons, one of which is the activation of labor migration. After a rapid decrease in the number of employees at construction enterprises during 2010-2015, from 2017, a positive trend is observed. The results of the analysis show that the greatest impact of staffing in the construction of residential and non-residential buildings and specialized construction works in the study period is traced in 2018, and in the construction of engineering structures - in 2012, where the intensity of structural changes showed the highest value. The lion's share of all employees work in small construction enterprises - 156.1 thousand people (53%), medium-sized enterprises - 109.3 thousand people and significantly fewer in large enterprises - 6.8 thousand people (2.5%) in 2018. Changes in the structure of employment by size of enterprises over the years 2010-2018 are observed. The largest number of employees is observed in enterprises specializing in the construction of buildings - about 150 thousand people, including the construction of residential and non-residential buildings - 138.6 thousand people and the organization of construction of buildings - 11.4 thousand people.