Роль ризик-менеджменту в системі корпоративного управління

Abstract

Статтю присвячено дослідженню актуальних проблем формування ефек тивного механізму з мінімізації ризиків компаній з урахуванням ризик-менедж менту як обов’язкового елементу управління бізнесом відповідно до міжнародної практики та в рамках корпоративної стратегії будь-якої компанії. Визначено особливості формування pизикового пpофілю фірми стосовно існуючих pизиків. Наведено оцінку стану справ на основі комплексного аналізу основних інформа ційних джерел з міжнародної практики та існуючих стандартів управління ри зиками. Акцентовану увагу на проблемах та важливості розвитку корпоративної ризик-культури як одного з ключових моментів процесу впровадження інтегрова ної системи ризик-менеджменту в діяльність підприємства. Окреслено детермі нанти розвитку ризик-культури в системі корпоративного управління. Ключові слова: ризик, ризик-менеджмент, система корпоративного управління, корпоративний ризик-менеджмент, корпоративна ризик-культу ра, стратегія управління ризиками.

In recent years, risk management has been an integral part of corporate man agement, the attention of the owners and managers of the company should be focused on improving the mechanisms of it. Ukrainian enterprises, like most foreign ones, are characterized by inefficient risk management systems, and risk management itself is one of the key aspects of corporate management that must be prioritized. Developing and implementing effective corporate risk management systems is one of the priority strategic goals of every successful company. And only when successful companies seek to manage individual risks future success will belong to those that raise the risk man agement in the context of corporate management completely. The peculiarities of formation of the firm’s risk profile relative to the existing risks are determined, the main purpose of which is to identify and systematically organize the risks of the enterprise. In its turn, the practice of risk management shows the pres ence of a unique classification in any company, which implies the management of risks, however, it should be noted that it is necessary to disclose the specific for each enterprise the profile of the company, the content of which depends on the scale of complexity of the specific enterprise, the degree of development of the infrastructure, the style of man agement and many others especially. Therefore, the task of modern risk managers is to build a strong risk management culture within companies and to facilitate a balanced decision making, taking into account the entire spectrum of risks. The article describes the characteristics of an integrated risk management system, which is based on integration into the planning and decision-making processes at all corporate levels and areas of activity, which indicates the development of a kind of risk culture as an important corporate indicator of modernity. The estimate of business condition is shown on the basis of a comprehensive anal ysis of international practice and existing risk management standards. The application of the presented approaches at the national and corporate levels of standardization in Ukraine in the framework of the construction of corporate risk management systems will allow to improve the risk management of enterprises: to evaluate the approaches to the organization of risk management by experts of corporations; identify weakness es and strengths of corporate risk management in terms of conventional approaches; exchange theoretical and practical experience in risk management at national and in ternational levels; improve corporate and corporate risk management through the use of integrated risk management. According to the results of the research, the following determinants of risk culture development in the corporate governance system are dis tinguished: integration of processes of identification, analysis and management of risks in the process of management decision making; regular nature of risk culture develop ment in the corporate governance system; transparency and disclosure of results and effectiveness of risk management; continuous development and improvement of risk management approaches within the organization; coordinate activities and formulate a sound risk management and corporate governance strategy by management; building an integrated risk management system into the enterprise’s business processes. Further scientific research plans are to look more closely at international risk man agement standards as a benchmark for modern Ukrainian enterprises, to adapt and develop their own adequate business risk management systems, enabling managers to operate corporate and enterprise risks more effectively. Keywords: risk, risk management, corporate management system, corporate risk management, corporate risk culture, risk management strategy