The hierarchy of the concepts of uncertainty and risk is considered. The principles of decision-making in conditions of uncertainty for a class of production planning tasks are proposed. External sources of uncertainty in decisionmaking are indicated. A formal extension of the formulation of the classical problem of optimal production planning under conditions of uncertainty of the initial data is proposed. The principles of calculation of rational production plans in case of variability of market prices for the products of the enterprise are proposed. The schemes of uncertainty accounting are considered: probabilistic, "Playing with Nature", "Playing with an active opponent". The tasks of finding optimal and equilibrium solutions, as well as calculating risks are formalized