Proceedings of the International scientific and practical conference ―Oxford International Science Forum‖ (April 17-19, 2026) / Publisher website: www.naukainfo.com. - Oxford, United Kingdom, 2026. - 367 p.

16 UDC 336.146 Radionov Yurii Denysovych Doctor of Science (Econ.) Senior Researcher Fellow Financial, Credit and Tax Policy Department of NATIONAL SCIENTIFIC CENTRE «Institute of agrarian economics» 10, Geroiv Oborony Str., Kyiv, 03127, Ukraine ORCID: https://orcid.org/0000-0002-1691-1090 Reseacher ID http://www.researcherid.com/rid/AAV-3875-2020 RISK MANAGEMENT: METHODOLOGICALAPPROACHES Abstract. The article examines methodological approaches to risk management, which are an integral part of modern society. It is noted that due to changes in the situation, in addition to classical risks, new ones appear that are caused by new circumstances and challenges. It is established that in conditions of martial law, the risk burden doubles, since risks caused by war are added to peacetime risks, in particular, fiscal risks are relevant. This requires a complete analysis of the situation, the use of appropriate methods, the development and implementation of adequate methodological approaches to reduce the impact of risks on budget execution/functions, results/consequences. It is emphasized that the risk assessment methodology depends on the industry, sphere of activity, features of technological cycles, economic development model, information and technical support, etc. In modern conditions, it is advisable to form a concept of effective resource management (financial, time, material) in the context of a risk management system to increase the potential of an institution/organization, which serves as an important factor in achieving significant indicators of their activities.