Business activities are characterized by risks, since all responsibility for an incorrect decision falls on the business entity with a loss. One of the necessary functions for business is to assess risks and develop solutions to minimize them or other strategies to limit the consequences of the negative impact of risk events. It is considered that organizations do not have the risk accounting system necessary to manage them. However, as the history of accounting development and its transformation into financial accounting shows, risks are successfully taken into account in system accounting. At the same time, we consider the risks of loss of asset value, return of accounts receivable, occurrence of additional obligations in excess of the usual ones, inflation risks, and some others. Their accounting methods are ambiguously regulated, and many problematic aspects remain, including the conceptual and methodological apparatus for risk accounting. Among the problems, management is not prepared to use the final information based on the results of risk accounting. This article is devoted to the consideration of these issues.

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Relevance. This article presents the results of a study of the process of sucrose inversion in vegetable and fruit monocomponent purees with and without sucrose under the influence of ultrasonic action on them.Methods. For the study, experimental samples of carrot, pumpkin and Apple puree of two types were made – a monocomponent natural puree (without sugar) and puree with the addition of 5% sucrose (by weight). The main part of the study was to study the depth of sucrose inversion in experimental samples, depending on the specified parameters of ultrasound exposure at a frequency of 21.6 kHz for 30 minutes on a laboratory cavitation unit in a flow-through cyclic mode.Results. It was found that in all experimental samples, the amount of total reducing sugars increased significantly compared to the values obtained in control samples that were not subjected to ultrasonic treatment. So, in natural apple puree (without adding sucrose) after ultrasound exposure, an increase in total reducing sugars was detected by 9.3%, and in experimental samples of apple puree with added sucrose – by 10.9%, in relation to control samples, which is 1.2 times higher than in natural puree. In samples of carrot puree (without adding sucrose), the increase in total reducing sugars was 6.7%, and in puree with added sucrose, the increase was 12.2%, which is 1.8 times higher than the inversion in puree without sugar. In samples of pumpkin puree without sugar, the increase in reducing sugars was 4.2%, and in samples with added sucrose – 9.9%, i.e. 2.4 times higher than in samples without sugar.These data allow us to conclude that ultrasound exposure can intensify the inversion of sucrose with an increase in the number of reducing sugars, and this process takes place more deeply in products containing added sucrose.

Relevance. The article presents the results of a study of the increase in the amount of reducing sugars in the inversion of sucrose due only to thermal effects during ultrasonic processing of vegetable and fruit monocomponent purees (with or without added sucrose). The relevance of the study is to identify the quantitative thermal component of a separate process in the total inversion of sucrose at the specified parameters of ultrasonic action on the product.Material and methods. to perform this task, experimental samples of carrot, pumpkin and Apple puree with the addition of sucrose in an amount of 5% (by weight) and without it were previously made, which were then subjected to heat treatment at the same temperature and time exposure (at a temperature of 50 °C for 30 minutes). To study the dependence of the degree of sucrose inversion on the component composition of the processed product, the mass fraction of reducing sugars – fructose and glucosewas determined in the manufactured experimental samples of natural fruit and vegetable purees (without added sucrose) and in mixtures of purees with sucrose (according to a given recipe) before and after heat treatment at the specified parameters, depending on the recipe composition and pH of the medium.Results. The obtained results of the study of the carbohydrate composition before and after thermal exposure show that the amount of reducing sugars in products subjected to heat treatment has significantly increased, compared to the initial content. Thus, in Apple puree with added sucrose, the mass fraction of fructose after heat treatment of the mixture increased by 197 mg per 100 g, i.e. by 3.8%, and glucose – by 192 mg per 100 g, i.e. by 6.7%. The total invert sugar content of the Apple mixture increased by 4.8 %. In the carrot mixture of puree with sugar, the content of total reducing sugars after thermal exposure increased by 5.4%. At the same time, in carrot natural puree, the increase in reducing sugars was only 3.6%, which is 1.5 times lower. In the pumpkin puree mixture with sugar, the total content of reducing sugars increased by 3.9%, and in the natural puree, the amount of invert sugars increased by only 2.7%, which is 1.4 times lower than puree with added sugar.

В данной статье, на основании анализа технологического процесса производства нового вида функционального продукта «Десерт из топинамбура», определены потенциально опасные факторы, которые могут возникнуть при изготовлении данных консервов, а также обосновывается вероятность и причины их возникновения. Исходя из определённых нами опасных факторов, составлена блок-схема контроля технологического процесса изготовления консервов «Десерт из топинамбура». На блок-схеме установлены основные критические и контрольно-критические точки на соответствующих этапах изготовления по всему технологическому процессу выработки продукта. Кроме того, оценена тяжесть последствий от появления этих опасных факторов и способы их устранения. Тяжесть последствий от одних факторов может быть незначительной, так как опасные факторы, вызывающие её, могут быть исправлены после выявления и устранения причины их появления. Их можно отнести к «не очень значительным». Поэтому на этой операции устанавливается контрольная точка. Тяжесть последствий от других опасных факторов может быть очень значительной-привести к заболеваниям и даже отравлениям, поэтому здесь устанавливается критическая контрольная точка. Разработанные: блок-схема контроля технологического процесса производства нового вида функционального продукта «Десерт из топинамбура» и «Карта подлежащих мониторингу критических контрольных точек», установленных блок-схемой, позволяют в полном объеме постоянно осуществлять контроль всего производственного процесса изготовления безопасного пищевого продукта на принципах ХАССП.