Theoretical Justification and Practice of Risk Management for Economic Security of the Dealer Networks of Carmakers

With the development of a risk-based approach to management, there is a need for its use in many management processes. Economic safety is no exception. Economic security is closely related to the control function of management. The whole essence of economic security is to prevent risks. The control based on risk is an element of the economic security system. The area of interaction is risk management. Therefore, account and risk analysis can be used at the creation of a system of economic security. Risks should be identified for each level of management and process. The progress of the processes is reflected in the accounting. Information from accounting should be fully used for the tasks of the economic security of a business. It is proposed to use the idea of “triple bookkeeping” by Yuji Ijiri, expanding it to “quadro-accounting.” The proposed method is implemented in the environment of automated information systems since the necessary detail can be obtained only with the use of computer technology. The essence is that the change in the capital is analyzed by the difference in the balance sheet data, and then by income and expenses. The results are presented in a special form according to factor analysis of capital due to changes in property and liabilities, as well as the impact of changes in the components of profit. They give the grounds for identification and primary risk assessment. © Springer Nature Switzerland AG 2020.