Abstract (English):
Improving the efficiency of business and financial risk management processes with analytical procedures ensures the ability of a business to adapt, anticipate and react, and the main task of this process is to provide management with the information necessary for making tactical and strategic management decisions. The article presents approaches to building a risk management system based on the analysis of information about risks

Keywords:
analysis, financial risks, business risks, quantitative and qualitative risk analysis

Использование службы риск-менеджмента для управления предпринимательскими и финансовыми рисками на основе аналитических процедур является одним из наиболее эффективных инструментов получения независимой и объективной оценки текущего уровня защищённости предприятия от угроз.

Поскольку основополагающими составляющими защиты бизнеса выступают интересы собственников бизнеса, руководителей, иных заинтересованных в ее устойчивости от неблагоприятных влияний лиц, то и защита корпоративных интересов, недопущение ущерба, превышающего критический предел, представляет собой основной компонент управленческой деятельности, а защита от рисков составляет ее практическое наполнение.

В отечественной экономической науке проблематика риска традиционно рассматривается в контексте анализа вероятность наступления каких-либо негативных последствий для определенного субъекта (жизнь, здоровье, имущество физического или юридического лица) или объекта (окружающая среда в целом, отдельные компоненты среды). Значительное количество научных публикаций на тему риска свидетельствует о высокой степени актуальности данной темы в качестве предмета научного анализа.

В отличие от зарубежной практики компании России не в полной мере используют риск-менеджмент как актуальный и действенный механизм повышения экономической эффективности функционирования компаний, системное обеспечение защиты бизнеса от рисков считается специализированным и обособленным видом деятельности. Подходы к построению системы риск-менеджмента не в полной мере адаптированы к отечественной практике управления, что является одним из основных препятствий для его встраивания в работу менеджмента[1].

Объекты риск-менеджмента, требующие проведения аналитических процедур по ним, представлены на рисунке 1.

Объекты обеспечения безопасности, требующие защиты от финансовых и предпринимательских рисков

 

 

 

 

Рисунок 1– Объекты риск-менеджмента, требующие проведения аналитических процедур по ним

Аналитические процедуры в системе риск-менеджмента проводятся по каждому объекту, представленному на рисунке 1, значимому для бизнеса в данный момент или комплексно по всем объектам, если такая защита является необходимой для данного бизнеса.Такие процедуры используются, чтобы оценить риски, присущие бизнесу. Финансовые коэффициенты необходимы для мониторинга деятельности компании и выработки актуальных мер снижения риска[2]. Выполнение экономического анализа мероприятий по снижению рисков позволяют заложить прочный, надежный, но в то же время относительно гибкий информационный фундамент, на котором становится возможным построить прочный и надежный домен информационных технологий, обеспечивающий организации качественным и относительно «безрисковыми» процессами.

Аналитические процедуры риск-менеджмента во многом определяют эффективность функционирования бизнеса в целом. Риск-менеджмент рассматривается как процедура комплексной, независимой и объективной оценки защищенности бизнеса от присущих бизнесу угроз безопасности на финансово-экономических участках деятельности, занимает особое место в системе управления, поскольку задачи управления рисками связаны с развитием бизнеса в целом и способностью менеджмента обеспечить управление в долгосрочной перспективе[3].

На рисунке 2 представлены подходы к построению системы риск-менеджмента на основе анализа информации о рисках.

Рисунок 2 – Подходы к построению системы риск-менеджмента на основе анализа информации о рисках

Представленные на рисунке 2 подходы к построению системы риск-менеджмента на основе анализа информации о рисках актуальны для современного бизнеса, поскольку позволяют выявить и оценить риски, создать мероприятия по их минимизации.

Анализ внутренней и внешней среды компании позволяет определить те риски, с которыми может столкнуться компания в процессе достижения поставленных целей и задач. Анализ окружающей среды позволяет лучше уяснить риски компании в долгосрочной и краткосрочной перспективе.

После постановки целей и задач развития компании, сбора и анализа информации, необходимо обеспечить реализацию управленческих решений для достижения необходимых результатов. Успешное проведение корректирующих мероприятий по снижению выявленного риска становится возможным реализовать только при непосредственном участии менеджмента, в зоне ответственности которого находится совокупность поставленных к решению задач.

На современном этапе сложность бизнес-процессов существенно увеличивается, возрастают требования к повышению эффективности управления компанией, которые обуславливают необходимость функциональной активизации и реформирования системы риск-менеджмента. Построение системы управления риском путем использования аналитических процедур является условием эффективности любого бизнеса и повышения его конкурентоспособности и зависит лишь от степени рисков внутреннего и внешнего характера и их возможного воздействия на законные интересы и финансовое положение компании. Качественно организованная защита бизнеса должна функционировать на систематической основе, позволяя не только снизить ущерб от наступивших негативных событий, но и способствуя заранее диагностировать предпринимательские и финансовые риски и противостоять правонарушителям.

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