Izvleček / Abstract
UPRAVLJANJE FINANČNIH TVEGANJ V PODJETJIH
FINANCIAL RISK MANAGEMENT IN THE BUSINESS ENTERPRISE
Dejan Romih, redni študent
Univerza v Mariboru, Ekonomsko-poslovna fakulteta, smer finance in bančništvo
Izvleček
UDK: 336.64
V uvodnem delu članka predstavljamo pomembnejše prelomnice v razvoju upravljanja finančnih tveganj, v nadaljevanju pa se osredotočamo na pojasnitev terminov ‘negotovost’ in ‘tveganje.’ Predstavimo postopek upravljanja finančnih tveganj, ki pomeni sistematičen in stalen proces njihovega prepoznavanja, merjenja in obvladovanja. Zahteva vzpostavitev takšne organizacijske strukture, ki bi omogočila učinkovit prenos informacij znotraj podjetja ter med podjetjem in njegovim okoljem, hkrati pa tudi izvajanje aktivnosti upravljanja finančnih tveganj na vseh ravneh upravljalno-vodstvenega procesa.
Ključne besede: negotovost, finančna tveganja, proaktivno upravljanje tveganj, postopek upravljanja tveganj
UDC: 336.64
In the first part of the paper we present some significant turning-points in the development of financial risk management. Secondly, we focus on terminological differences between the terms ‘uncertainty’ and ‘risk,’ as well as on the financial risk management procedure, which represents a systematic and continuous process of identification, measurement and management of financial risks. The financial risk management procedure requires the establishment of an organizational structure which would enable efficient information transfer both within a company and between the company and its environment, and at the same time would enable the implementation of financial risk management activities at all levels of the management process.
Keywords: uncertainty, financial risks, proactive risk management, risk management process
JEL: G30, G31, G39, D81