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Разработка концепции риск-контроллинга для промышленного предприятия
Introduction. We developed the concept of risk-controlling (RC) for industrial enterprises operating in dynamic environment. This is of critical importance because existing concepts have shortcomings which restrict their application for development of enterprise risk management. Data and Methods. The RC concept is the structural and accurate representation of the ideas of RC. It specifies RC’s position in management system. The research methods were: system approach and fundamental ideas of RC cited in literature. Results. Among existing concepts of RC only “integration concept” is applicable for enterprises operating in dynamic environment. However, it assumes that RC is organizing “meta function” of risk management (RM). It causes problems: (1) difficulties with segregation of management and administrative functions; (2) challenges of setting boundaries between the “meta-function” and other RM’s functions; (3) conflicts among managers and risk controllers. We developed “managerial” concept of RC considering RC as RM system with its own functions, tools and evolution. It provides informational and methodological support to all functions and spheres of RM for their co-ordination and integration. Advantages of “managerial” concept are: (1) establishing links between RM and company’s business-goals; (2) orientation at searching new opportunities and early detection of threats; (3) co-ordination and integration of RM into all functions, spheres and processes; and (4) spreading RM for whole value chain. Conclusion. “Managerial” concept of RC meets the requirements to RM of enterprises operating in dynamic environment and can be applied by controlling practitioners as a framework for developing of RC system