Povzetek

Namen tega prispevka je predstaviti postopek obvladovanja tveganj v nefinančnih gospodarskih družbah. Najprej je predstavljen osnovni koncept tveganja. Sledi predstavitev sestavin postopka obvladovanja tveganj s poudarki na opredelitvi tveganj, merjenju izpostavljenosti tveganjem, izbiri ukrepov za varovanje pred tveganji ter merjenju uspešnosti varovanja pred tveganji. Ob predstavitvi postopka obvladovanja tveganj so prikazana tudi praktična orodja: sistemska členitev tveganj, matrika merjenja tveganj, strateški zemljevid tveganj in katalog tveganj, ki družbi pomagajo pri učinkovitem obvladovanju tveganj. Predstavljena sta še vloga in namen sveta za obvladovanje tveganj, organa družbe, ki naj se s tveganji aktivno ukvarja.
V drugem delu prispevka pa bo na praktičnem primeru obvladovanja nabavnih tveganj v proizvajalni družbi prikazana uporabna vrednost poprej predstavljenega modela obvladovanja tveganj.

Summary

The article presents the risk management process in non-financial companies. The presentation starts with an introduction of basic concepts of risk. This is followed by a short presentation of the structure of risk management process, with emphasis on the following topics: definition of risk types, measuring risk exposure, risk mitigation action plan and measuring its efficiency. Through the presentation of the risk management process, different practical tools are shown: systematic risk identification, risk matrix, strategic risk map and risk register, which all contribute to company's successful risk management. In addition, the role of the Risk Management Council (the company's authority which is actively involved in risk management) is described.
In the second part, the practical value of managing risks associated with purchasing in a production company is presented.