Risk classification of IT enterprises: accounting aspect

Abstract

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.