ALGORITHM BASED ON THREE SIGMA RULE OF DETERMINATION OF RISKS IN CUSTOMS
DOI:
https://doi.org/10.55439/EIT/vol11_iss1/a29Keywords:
risk, elements of the risk management system, risk management system, factors affecting the degree of risk, potential risks, low risk, medium risk, high risk, average cost, average quadratic cost, three sigma rule, mathematical algorithm, range of normal costs, information collection, information processing, risk identification, monitoring risk management, risk minimization measures, application of risk minimization measuresAbstract
The article describes the reasons for the introduction of the "risk management" system in the customs authorities, the necessary elements that ensure the functioning of the "risk management" system, and their specific features, factors affecting risk, and their significance, the processes of collecting and processing data containing initial data, identifying and analyzing risks, developing and applying risk management measures, concentrating the results of applied measures and preparing proposals to identify risks and their levels, along with this, automatic identification of risks and its levels associated with unjustified understatement or overstatement of the invoice value of imported goods provided by participants of foreign economic activity in the process of customs clearance, based on specially developed mathematical algorithms described by the author.
