Horoshkova, LidiiaAntoniuk, D.Vasyl'yeva, O.Markova,S.Filipishyna, L.2023-10-042023-10-042022Risk management and lost profits calculations of business entities / Horoshkova L., Antoniuk D., Vasyl'yeva O., Markova S., Filipishyna L. // 16th International Conference Monitoring of Geological Processes and Ecological Condition of the Environment, Monitoring, 15-18 November 2022. - Kyiv, 2022. - Code 188342. - https://doi.org/10.3997/2214-4609.2022580058https://doi.org/10.3997/2214-4609.2022580058https://ekmair.ukma.edu.ua/handle/123456789/26270The methodology of lost profits assessment for a business entity as a result of military actions (aggression) has been developed. The methodology includes calculation of business entity`s main operational indicators (groups of indicators) based on the analysis of its financial, accounting and tax reporting. It also takes into account the peculiarities and types of business activity when calculating the lost profits. When calculating the lost profits, it is advisable to take into account the specifics of doing business in various sectors of national economy. Qualified personnel loss and additional training costs play an important role in manufacturing; service sector could make no gain without damage or property loss; agricultural sector is the most vulnerable sector in terms of lost profits caused by the war, as well as the most complicated field to calculate the lost profits due to the large number of impact factors to be taken into consideration.enbusiness entitymilitary actionslost profitsUkrainian economysmall and medium-sized businessesconference materialsConference materials