Operational Risk Assessment and Management in Small and Medium-sized Enterprises

Abstract

2015 © Straipsnio autoriai. Leidėjas VGTU leidykla "Technika". Šis straipsnis yra atvirosios prieigos straipsnis, turintis Kūrybinių bendrijų (Creative Commons) licenciją (CC BYNC 4.0), kuri leidžia neribotą straipsnio ar jo dalių panaudą su privaloma sąlyga nurodyti autorių ir pirminį šaltinį. Straipsnis ar jo dalys negali būti naudojami komerciniams tikslams. Santrauka. Pažangių organizacijų veikloje atsirado poreikis aktyviai ir operatyviai reaguoti į pokyčius išorinėje verslo aplinkoje ir vidiniuose procesuose, atsižvelgiant ne tik į esamą padėtį, bet ir siekiant įvertinti galimus pokyčius, prognozuoti ateitį. Įmonės veiklos rizikos vertinimas ir valdymas, glaudžiai susijęs su neapibrėžtos ateities numatymu, tampa aktualus ne tik moksliniu požiūriu, bet ir praktiškai siekiant atrasti naujus ir unikalius sprendimus. Veiklos rizikos valdymas mažose ir vidutinėse įmonėse, kurios sukuria daugiausia pridėtinės vertės Europos Sąjungoje, reikalauja atskiro dėmesio ir suderintų sprendimų bei priemonių. Straipsnio tiks las -išanalizuoti veiklos rizikos valdymo procesą mažose ir vidutinėse įmonėse, pasiūlyti šioms įmonėms tinkamus rizikos valdymo sprendimus. Atlikus tyrimą nustatyta, kad mažoms ir vidutinėms įmonėms labiau nei didelėms organizacijoms svarbu turėti rizikos valdymo strategiją ir metodiką, išskirti veiklos tikslus ir juos veikiančius įvykius, tikslinga pritaikyti rizikų portfelio metodą rizikai valdyti. Mažose ir vidutinėse įmonėse rekomenduojama diegti rizikos valdymo sistemą remiantis COSO ERM modeliu, kurią galima koreguoti atsižvelgiant į įmonės poreikius ir galimybes, paverčiant ją mažiau formalia ir struktūrizuota bei lengviau pritaikoma. Abstract. Modern organizations have raised a need to actively and quickly react to the changes in external business environment, as well as in internal processes considering not only the present situation, but also evaluating possible changes and forecasting the future. Enterprise risk assessment and management, which is strongly related with foreseeing the uncertain future, becomes topical not only scientifically, but also practically seeking to reveal new and unique solutions. Operational risk management in small and medium enterprises, creating the largest part of value added in the whole European Union, demands a separate attention and coordinated decisions and means. The objective of the paper -to analyse the process of enterprise risk management in small and mediumsized enterprises, as well as to propose adequate risk management solutions for these companies. After performing a research, it was found out that small and medium enterprises more than big organizations require a risk management strategy and methodology, need to distinguish activity objectives and events influencing them, and they can efficiently apply a risk portfolio method to manage risk. In small and medium enterprises it is recommended to incorporate a risk management system based on COSO ERM model that can be modified depending on company needs and possibilities, turning it into less formal...

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