Assessing, monitoring, and managing the financial risks of small agribusiness enterprises under conditions of economic crisis and sanctions is a complex problem. Despite a state support for agriculture, sustainable development of small and medium-sized entrepreneurship in these periods is complicated by agro-economic risks in addition to growing risks of owner’s equity to mitigate the threats to solvency and financial stability, resulting in bankruptcy of small enterprises (SME). The state support mitigates these risks, but the risks do not decrease. Therefore, an important condition for stable and efficient functioning of small agricultural enterprises that considerably contribute to food security and self-sufficiency in Russia is monitoring risks of their financial security, which necessitates methodological approaches to their assessment at the micro level. Despite practical interest of agricultural producers in assessment tools and financial risk management strategies that have a key impact on their overall performance, there is a lack of scientific publications that represent new methods and algorithms for assessing financial risks in agriculture, suitable for practical use by small enterprises. The presented in the article procedure for integrated assessing the total financial risk of sustainable development of small agribusiness enterprises is based on identification and analysis of the risk components and is distinguished by a multifunctional nature and acceptable requirements.

Одним из основных факторов эффективного функционирования компании является постоянное взаимодействие с контрагентами, вследствие чего при наличии кризисных явлений в экономике возникает задолженность. Отсутствие контроля роста дебиторской и кредиторской задолженности может привести к существенным негативным последствиям. В связи с этим в статье предлагаются модели управления задолженностью, позволяющие стабилизировать финансовое положение компании и минимизировать риски. One of the main factors of effective functioning of the company is constant interaction with contractors, as a result of which, in the presence of crisis phenomena in the economy, debt arises. The lack of control over the growth of receivables and payables can lead to significant negative consequences. In this regard, the article offers debt management models that help to stabilize the company's financial position and minimize risks.

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Subject. This article deals with the issues of identification and risk assessment within the framework of management accounting, focused on information intelligence and support of business management in the face of uncertainty. Objectives. The article aims to comprehensively investigate the existing methodological approaches and modern ways of assessing risks. The study also aims to develop a qualitatively new methodology for assessing a company's total financial risk based on the identification and analysis of the risk components that the company is exposed to. Methods. For the study, we used the methods of analysis and synthesis, comparison, grouping, as well as statistical, calculation, analytical, and expert assessment methods. Results. The article presents an original method of stepwise assessing the company's financial risks, based on a combination of expert and computational tools, enabling to obtain representative data in the conditions of limited resources. Conclusions and Relevance. The proposed method of assessing financial risk helps conduct a qualitative and quantitative assessment of the financial risks of the organization and can be applied in organizations of all forms of business and sectors of the economy. It does not require significant amounts of information about the company's activities or special hard-and software.