Programme of identification and assessment of risks at Ukrainian milk processing factories

The goal of the article lies in the study of possible risks at a milk processing factory and their identification and assessment by relevant criteria and creation of the efficient risk management system with the help of methods of reacting to them. The article considers the economic risk of production processes at a milk processing factory and control of their limit, studies identification and assessment of possible risks in accordance with the international practice pursuant to the COSO concept, and analyses methods of identification of assessment of the risk level and relevant methods of reacting to them. The authors offer the milk processing factory risk identification and assessment programme, which would ensure timely detection of the most important risks, which require relevant reactions, and development of new methods of internal control and recommendations on improvement of the risk assessment system for ensuring efficient activity of a factory in general.