IT enterprise, business, risk, remoteness, accounting, personnel, the Transcarpathian region.


In modern conditions, the IT industry is characterized by uncertainty and risk, which in turn affects the functioning of economic entities in this industry. Proper interpretation and clear understanding of the concept of risk helps to identify priority areas for its avoidance and / or leveling. The huge number of risks that have arisen under the influence of external and internal factors complicates the process of determining them. The object of research is the activities of IT companies. The subject of the research is the risks of relocation and functioning of IT business entities in martial law on the example of the Transcarpathian region. Nowadays, the Transcarpathian region is characterized by a large number of IT companies relocated to the region, which, in turn, led to the creation of an IT cluster in April 2022 a community that will actively interact with other businesses, central and local government in order to meet the needs and uninterrupted activity of the IT community. The main goal of the cluster is to support the functioning of the IT business and thus the economic potential of Ukraine. The article examines the features of IT companies. The main types and characteristics of risks are considered and detailed. From the point of view of project implementation, it is determined that the most important types of risks are those that have a significant impact on the main parameters of the project, i.e. its costs, implementation time, volume or quality of manufactured products. The peculiarities of the activity of IT enterprises in the conditions of relocation are described. It is conducted a comparative analysis of office work and telecommuting, in particular, as well as there are identified and summarized the advantages and disadvantages of remote work of IT staff. Emphasis is placed on the fact that the accuracy of the assessment of the future situation will depend on the completeness of the definition of the types of risks, which will allow in the future to effectively choosing accounting methods for their management.


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