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Risk is a challenge for any enterprise, because at the time when we identify the risk, it cannot be totally canceled, being assumed different depending on the different attitude. Thus, in the study of risk analysis, it is appreciated that, essentially, there are two categories of variables that cause the greatest sensitivity of the result indicators: the cost structure, being considered the main cause of the economic risk, and the financial structure of the enterprise, which has the potential to determine the financial risk. The size of the operating risk is conditioned by the enterprise's ability to efficiently manage the cost structure and to take into account the fact that it develops unequal sensitivity to activity level variations because some expenditure vary (proportionally or non-proportionally) to the volume of activity, being categorized as variable costs, and another category of expenditure is low or almost of insignificant variability depending on the volume of activity variation, being considered as fixed or structure expenditure, these costs lead to a decrease in enterprise flexibility as they do not have the property to adapt when the volume of activity is changing. Based on these considerations, in the methodological approach of this paper we considered the way of determining the economic risk for two economic entities, which operate in the same geographical area, having the same object of activity, through the instrumentation used in cost-volume analysis, this model of analysis is also a useful tool for forecasting and managerial control.

Tools Designed to Analyze the Enterprise Economic Risk and its Usefulness for Forecasting and Managerial Control