TFL Vsebine / Revija Poslovodno računovodstvo

Prispevek obravnava upravljanje s tveganji kot disciplino, ki se hitro razvija in pridobiva pomen, ne samo v finančnih, ampak tudi v nefinančnih organizacijah. Upravljanje s tveganji ni enkraten dogodek, pač pa je proces. Prednosti prinaša celovit in sistematičen pristop, ki zajema vse vrste ključnih tveganj in se poleg negativnih učinkov in nevarnosti osredotoča tudi na pozitivne učinke in priložnosti. Osrednji del procesa je ocenjevanje tveganj, ki se začne s prepoznavo in razvrščanjem tveganj, nadaljuje pa z analiziranjem in ovrednotenjem, ko se določijo tista tveganja, ki potrebujejo prioritetno obravnavo. Pri ocenjevanju tveganj se uporabljajo različne tehnike in metode, od najbolj preprostih kvalitativnih metod do najbolj zahtevnih kvantitativnih matematičnih in statističnih modelov, predvsem odvisno od vrste organizacije.

The article deals with risk management as a discipline that is developing rapidly and gaining in importance not only in financial, but also in non-financial organizations. Risk management is not a single event, it is a process. The benefits derive from a comprehensive and systematic approach covering all types of key risks and focusing on the positive effects and opportunities in addition to the negative effects and dangers. The central part of the risk management process is risk assessment, which begins with the identification and classification of risks, and continues through analysis and evaluation, as to identify those risks which require priority treatment. When assessing the risk, various techniques and methods can be applied, from the simplest qualitative methods to the most demanding quantitative mathematical and statistical models, depending on the type of organization.