доктор економічних наук, професор, декан факультету обліку і фінансів Житомирського державного технологічного університету Лоскоріх Г.Л. аспірант кафедри обліку і аудиту Житомирського державного технологічного університету

The presence of significant risks is one of the features of an IT enterprise. This necessitates a thorough study and justification of the types of risks that affect it. The purpose of the article is to determine the classification signs of risks of IT enterprises that determine the choice of accounting and analytical technologies for their management. To achieve this goal, a critical assessment of scientists' approaches to risk sharing was carried out. It has been established that the overwhelming majority of scientists, when constructing a risk classification in the IT sector, characterizes directly the work on IT products, projects, but does not take into account the organizational factors of the IT enterprise.It has been proven that the activities of an IT enterprise are influenced by both general (inherent in all business entities, regardless of the field of activity) and specific risks. When building a risk classification for IT companies, one should take into account such characteristics as the scope and consequences of the risk. The expediency of dividing risks according to the last criterion into admissible, critical, catastrophic is indicated. Specific risks are characterized by their factors, which made it possible to identify the risks of an IT project (associated with execution time, costs and quality) and risks of organizing and carrying out activities (technological, personnel, market and legal). The article provides a characteristic for each type of risk and discloses their significance for accounting and analysis. The proposed classification of risks of an IT enterprise creates a theoretical basis for their effective management. Further details of risks are carried out for each IT enterprise.

The purpose of the study is to identify areas for improvement of accounting operations with software to create appropriate information support for the management of IT enterprises. To achieve this goal, the following scientific objectives are identified: to evaluate the options for accounting software, to analyze scientific papers on certain stages of software development in the IT-enterprise, to improve information support of the software development management process in the IT-enterprise. The relevance of the study is due to the rapid development of IT in many countries around the world, including Ukraine. Effective management of IT enterprises requires special attention to accounting as the main source of information. The following methods were used to solve the tasks: analysis and synthesis, logical generalization, comparative comparison, graphical method. The article pays attention to the accounting of software development operations as one of the main aspects in IT-enterprises. The options of accounting software (as an object of fixed assets, intangible assets, royalties, expenses of the period), as well as generalization of the order of accounting for income and expenses of the IT company (when transferring development software) depend on the wording of the contract. The process of software development management in the IT-enterprise is reflected on the basis of accounting information, which allowed to determine the necessary analytical sections of costs (orders, development stages) incurred during this process, and justify the management as a basis for the allocation of the time required to implement each IT project. The implementation of these proposals will facilitate the prompt calculation of the payback of the IT-project, facilitate the processing of credentials and the construction of management reporting.