title: ÐÑÐµÐ½ÐºÐ° Ð¸ ÑÑÐµÑ ÑÐ¸ÑÐºÐ¾Ð² Ð¿ÑÐ¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸
title: Ð²ÑÐ¿ÑÑÐºÐ½Ð°Ñ ÐºÐ²Ð°Ð»Ð¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¾Ð½Ð½Ð°Ñ ÑÐ°Ð±Ð¾ÑÐ° Ð¼Ð°Ð³Ð¸ÑÑÑÐ°
titleType: Subtitle
title: Risk assessment and accounting in the development of the international companyâs diversification strategy
Creators: name: ÐÐ²ÐµÑÑÐµÐ½ÐºÐ¾, ÐÐ°ÑÐ°Ð»Ð¸Ñ
Publisher: name: Ð¡Ð°Ð½ÐºÑ-ÐÐµÑÐµÑÐ±ÑÑÐ³ÑÐºÐ¸Ð¹ Ð¿Ð¾Ð»Ð¸ÑÐµÑÐ½Ð¸ÑÐµÑÐºÐ¸Ð¹ ÑÐ½Ð¸Ð²ÐµÑÑÐ¸ÑÐµÑ ÐÐµÑÑÐ° ÐÐµÐ»Ð¸ÐºÐ¾Ð³Ð¾
Year: 2019
Subjects: Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ
ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸
Ð¾ÑÐµÐ½ÐºÐ° Ð¸ ÑÑÐµÑ ÑÐ¸ÑÐºÐ¾Ð²
ÐÐ°Ð·Ð¿ÑÐ¾Ð¼
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description: Ð¡ÑÑÐ°ÑÐµÐ³Ð¸Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¾ÑÐ½Ð¾Ð²Ð½ÑÐ¼ Ð½Ð°Ð¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸ÐµÐ¼ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. Ð ÑÐ°Ð·Ð²Ð¸ÑÐ¸Ð¸ ÑÐºÐ¾Ð½Ð¾Ð¼Ð¸ÐºÐ¸ Ð²Ð°Ð¶Ð½ÑÑ ÑÐ¾Ð»Ñ Ð¸Ð³ÑÐ°ÑÑ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸. ÐÐ·ÑÑÐµÐ½Ð¸Ðµ ÑÑÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð½ÑÐµÐ¿ÑÐ¸Ð¸ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¿ÑÐ¾Ð¸Ð·Ð²Ð¾Ð´ÑÑÐ²Ð° Ð¿Ð¾ÐºÐ°Ð·ÑÐ²Ð°ÐµÑ, ÑÑÐ¾ ÐµÐµ Ð¼ÐµÑÐ¾Ð´Ñ Ð¾ÑÐµÐ½Ñ Ð·Ð°Ð²Ð¸ÑÑÑ Ð¾Ñ ÑÑÐµÑÑ, Ð² ÐºÐ¾ÑÐ¾ÑÐ¾Ð¹ Ð·Ð°Ð´ÐµÐ¹ÑÑÐ²Ð¾Ð²Ð°Ð½Ð¾ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ðµ Ð¸ Ð¼ÐµÑÐ¾Ð´Ð° ÑÐ¿ÑÐ°Ð²Ð»ÐµÐ½Ð¸Ñ. ÐÐ¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ ÑÑÐµÐ±ÑÐµÑ Ð¾Ð¿ÑÐµÐ´ÐµÐ»ÐµÐ½Ð½Ð¾Ð¹ Ð³Ð¸Ð±ÐºÐ¾ÑÑÐ¸ Ð² Ð¿Ð¾Ð´ÑÐ¾Ð´Ðµ Ðº ÐµÐµ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸, Ð¿Ð¾ÑÑÐ¾Ð¼Ñ Ð½Ð° Ð½Ð°ÑÐ°Ð»ÑÐ½Ð¾Ð¼ ÑÑÐ°Ð¿Ðµ Ð¿Ð»Ð°Ð½Ð¸ÑÐ¾Ð²Ð°Ð½Ð¸Ñ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ Ð½Ð¸ Ð¾Ð´Ð¸Ð½ Ð¸Ð· Ð½Ð¸Ñ Ð½Ðµ ÑÐ»ÐµÐ´ÑÐµÑ Ð¸ÑÐºÐ»ÑÑÐ°ÑÑ. Ð­ÑÐ¾ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ðµ ÑÐ¾ÐºÑÑÐ¸ÑÑÐµÑÑÑ Ð½Ð° Ð¾ÑÐµÐ½ÐºÐµ Ð¸ ÑÑÐµÑÐµ ÑÐ¸ÑÐºÐ¾Ð² Ð¿ÑÐ¸ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐµ ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. Ð¦ÐµÐ»ÑÑ ÑÐ²Ð»ÑÐµÑÑÑ ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐºÐ° ÑÑÑÐ°ÑÐµÐ³Ð¸Ð¸ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½Ð¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ñ ÑÑÐµÑÐ¾Ð¼ ÑÐ¸ÑÐºÐ¾Ð². ÐÐ±ÑÐµÐºÑÐ¾Ð¼ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ñ ÐÐÐ Â«ÐÐ°Ð·Ð¿ÑÐ¾Ð¼Â», Ð¾ÑÑÑÐµÑÑÐ²-Ð»ÑÑÑÐ°Ñ Ð¼ÐµÐ¶Ð´ÑÐ½Ð°ÑÐ¾Ð´Ð½ÑÑ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÑ. Ð§ÑÐ¾Ð±Ñ Ð½Ð°Ð¹ÑÐ¸ Ð²Ð·Ð°Ð¸Ð¼Ð¾ÑÐ²ÑÐ·Ñ Ð¼ÐµÐ¶Ð´Ñ Ð¿ÐµÑÐµÐ¼ÐµÐ½Ð½ÑÐ¼Ð¸ Ð¸ Ð¸Ð·ÑÑÐ¸ÑÑ Ð¸ÑÑÐ»ÐµÐ´ÑÐµÐ¼ÑÐµ Ð³Ð¸Ð¿Ð¾ÑÐµÐ·Ñ, ÑÐ°ÑÑÐµÑÑ Ð¾ÑÐ½Ð¾Ð²Ð°Ð½Ñ Ð½Ð° Ð¾ÑÐºÑÑÑÐ¾Ð¹ Ð³Ð¾Ð´Ð¾Ð²Ð¾Ð¹ ÑÐ¸Ð½Ð°Ð½ÑÐ¾Ð²Ð¾Ð¹ Ð¾ÑÑÐµÑÐ½Ð¾ÑÑÐ¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ. ÐÐ¾Ð»ÑÑÐµÐ½Ð½ÑÐµ Ð² ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐµ Ð¸ÑÑÐ»ÐµÐ´Ð¾Ð²Ð°Ð½Ð¸Ñ Ð´Ð°Ð½Ð½ÑÐµ Ð½Ð° Ð¿ÑÐ¸Ð¼ÐµÑÐµ ÑÐ¾ÑÑÐ¸Ð¹ÑÐºÐ¾Ð¹ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸ Ð¿Ð¾ÐºÐ°Ð·Ð°Ð»Ð¸, ÑÑÐ¾ Ð½ÐµÑÐ²ÑÐ·Ð°Ð½Ð½Ð°Ñ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸ Ð¿Ð¾Ð»Ð¾Ð¶Ð¸ÑÐµÐ»ÑÐ½Ð¾ ÑÐ²ÑÐ·Ð°Ð½Ð° Ñ ÑÐµÐ·ÑÐ»ÑÑÐ°ÑÐ°Ð¼Ð¸ Ð´ÐµÑÑÐµÐ»ÑÐ½Ð¾ÑÑÐ¸ ÐºÐ¾Ð¼Ð¿Ð°Ð½Ð¸Ð¸. Ð ÑÐ¾ Ð¶Ðµ Ð²ÑÐµÐ¼Ñ, ÑÐ²ÑÐ·Ð°Ð½Ð½Ð°Ñ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ñ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸ Ð¾ÑÑÐ¸ÑÐ°ÑÐµÐ»ÑÐ½Ð¾ ÑÐ²ÑÐ·Ð°Ð½Ð° Ñ ÑÐ°Ð±Ð¾ÑÐ¾Ð¹ ÑÐ¸ÑÐ¼Ñ. ÐÑÐ¾Ð¼Ðµ ÑÐ¾Ð³Ð¾, Ð²Ð·Ð°Ð¸Ð¼Ð¾ÑÐ²ÑÐ·Ñ Ð¼ÐµÐ¶Ð´Ñ Ð³ÐµÐ¾Ð³ÑÐ°ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸ÐµÐ¹ Ð¸ ÑÑÑÐµÐºÑÐ¸Ð²Ð½Ð¾ÑÑÑÑ ÑÐ¸ÑÐ¼Ñ ÑÐ²Ð»ÑÐµÑÑÑ Ð¿Ð¾Ð»Ð¾Ð¶Ð¸ÑÐµÐ»ÑÐ½Ð¾Ð¹, Ð½Ð¾ Ð½ÐµÑ Ð½Ð¸ÐºÐ°ÐºÐ¾Ð¹ ÐºÐ¾ÑÑÐµÐ»ÑÑÐ¸Ð¸ Ð¼ÐµÐ¶Ð´Ñ Ð³ÐµÐ¾Ð³ÑÐ°ÑÐ¸ÑÐµÑÐºÐ¾Ð¹ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸ÐµÐ¹ Ð¸ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸ÐµÐ¼ ÑÐ¸ÑÐºÐ° ÑÐ¸ÑÐ¼Ñ. ÐÐ¸Ð¿Ð¾ÑÐµÐ·Ð° Ð¾ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¿ÑÐ¾Ð´ÑÐºÑÐ¸Ð¸ Ð¸ ÑÐ½Ð¸Ð¶ÐµÐ½Ð¸Ð¸ ÑÐ¸ÑÐºÐ° ÑÐ¸ÑÐ¼Ñ Ð¿Ð¾Ð´ÑÐ²ÐµÑÐ¶Ð´Ð°ÐµÑÑÑ. ÐÑÐ»Ð° ÑÐ°Ð·ÑÐ°Ð±Ð¾ÑÐ°Ð½Ð° ÑÑÑÐ°ÑÐµÐ³Ð¸Ñ Ð´Ð¸Ð²ÐµÑÑÐ¸ÑÐ¸ÐºÐ°ÑÐ¸Ð¸ Ð¿ÑÐµÐ´Ð¿ÑÐ¸ÑÑÐ¸Ñ ÐÐÐ Â«ÐÐ°Ð·Ð¿ÑÐ¾Ð¼Â», Ð° ÑÐ°ÐºÐ¶Ðµ Ð´Ð°Ð½Ñ ÑÐµÐºÐ¾Ð¼ÐµÐ½Ð´Ð°ÑÐ¸Ð¸ Ð´Ð»Ñ Ð¿ÑÐ°Ð²Ð¸Ð»ÑÐ½Ð¾Ð¹ ÐµÐµ ÑÐµÐ°Ð»Ð¸Ð·Ð°ÑÐ¸Ð¸.
description: Strategy is the main focus of the company. Diversification strategies play an important role in economic development. The study of the essence of the concept of diversification of production shows that its meth-ods are very dependent on the sphere in which the enterprise is involved and the management method. Diversification requires a certain flexibility in the approach to its implementation, therefore, at the initial stage of activity planning, none of them should be excluded. This study focuses on risk assessment and risk management when developing an international company diversification strategy. The goal is to develop a risk-based international company diversification strategy. The object of the company PJSC Gazprom, carrying out international activities. To find the relationship between the variables and study the hypotheses under study, the calculations are based on the open annual financial statements of the enterprise. The data obtained as a result of the study using the example of a Russian company showed that unrelated product diversification is positively related to the results of the company's activities. At the same time, the associated product diversification is negatively related to the work of the company. In addition, the interrelationship be-tween geographical diversification and firm performance is positive, but there is no correlation between geographical diversification and reduced firm risk. The hypothesis of product diversification and reducing the risk of the company is confirmed. A strategy was developed to diversify the enterprise PJSC Gazprom, and also were made recommendations for its proper implementation.