ACCOUNTING RISKS MONITORING IN AVIATION LOGISTICS COMPANY
In the study the questions of monitoring and risk management in logis-tics companies in aviation sphere are analyzed. Monitoring of accounting risks is very important in each company. Company management has to al-low identifying the risks which can jeopardize functioning of its financial system. The management of the company bears the responsibility for moni-toring of accounting risks, namely - financial strategic risks, operational risks, market risks, casual risks. Besides, they are to have the opportunity to reduce the risks to acceptable level. Logistics and aviation companies have concrete accounting risks which can affect the survival of the company. The management of the aviation logistics company is responsible for identifica-tion and monitoring of accounting risks. Accounting risks usually render the effect on profit size. Typical accounting risks of the European aviation lo-gistic company are: currency risk, the risk of interest rates, legal risk, risks in the field of airport service, competitive risk and the risk of fraud. Account-ing risks have to be estimated with the assistance of an internal auditor. The most important accounting risk is the risk of real choice of rates of deprecia-tion. Oh the example of Adria Aizways and intangible assets depreciation for tangible rates and the Golden Balance rule using the method of comparative analysis are given. Proceeding from the data of carried-out analysis, the ex-istence of the risk of bankruptcy of airline owing to its deviation from " Golden Balance" rule is proved. In the short term the addition of the capital is recommended (capitalization); further - for the achievement of long-term success of the company - the need of carrying out full restructuring is noted.