HIERARCHY ANALYSIS METHOD IN THE DECISION-MAKING SYSTEM OF AN ENTERPRISE

The article examines the managerial perceptions of and attitudes toward financial risks in small medium-sized enterprises. process assessing risk enterprises can be completed by various means through implementation different methods. However, a common issue for all approaches remains lack quantitative information that ensure reliable assessment. purpose is to provide practical recommendations with regard use hierarchy analysis method decision-making system an enterprise. paper proposes employ assessment methodology based on analytic which allows obtaining set optimal options. effectiveness model has made it popular many instances may require defining multiple criteria process, includes management basis qualitative criteria. Nonetheless, primary drawback mentioned lies complexity calculations making decisions alternatives. Data was collected questionnaire adapted from previous studies. divided into two parts. first part socio-demographic respondents, whereas second covered owner’s/manager's perception respect list six characteristics: consequences probability. incorporates developed hierarchical structure task choice impact types enterprise: low or no profit, cash flow, revenue deficit, financing issues, problems customer payments, increase bank fees. values consistency ration both were under (<0.10). Accordingly, current analytical reached acceptable level expert judgment. As conclusion, calculated weights components demonstrated magnitude (51.5 %) considered executives/managers as most important criterion, while probability (45.5 importance. In course ranked. It determined top three position ranking taken following risks: fees – 18,7 %; payments 18 flow 16.8 %.