Verslo rizikos įvertinimo mažose įmonėse ypatumai

LTSmulkios ar vidutinės įmonės vadovams rizikos tyrimas, net ir pasitelkus esamus rizikos įvertinimo modelius, neretai tampa neįveikiamu uždaviniu. Todėl šiame straipsnyje minėtų įmonių grupei sukurta nesudėtinga rizikos įvertinimo sistema, kuri galėtų padėti mažoms įmonėms siekti užsibrėžtų tikslų ir taptų jų valdymo sistemos pagrindu. Siūlome rizikos įvertinimą nagrinėti kaip reikšmingą finansinei atskaitomybei rizikos nustatymą, analizę bei valdymą.

ENA risk assessment system has been designed which would enable the company to pursue its goals and would become the core of its entire management system. Risk assessment is suggested to be viewed as determination of risk, which is important for financial accounting. The points below are offered for each aspect of risk assessment, namely: a) four stages should be defined in risk assessment: 1) setting the objectives of the company; 2) risk analysis; 3) responding to the detected risks; 4) risk management. The above sequence will ensure effective assessment of the current situation, enable to make forecasts, and to manage the business risk by employing control procedures; b) five inter-related steps should be emphasised in risk analysis: they include analysis of 1) the risk of external factors; 2) the risk lying in the company's resources; 3) the strategy risk; 4) the most risky fields of the processes, business activities, and accounting of the company; 5) assessment of the financial activities of the company; c) in the field of control where the risk and property protection issues are analysed, it is not sufficient to rely on the traditional conception, i.e. all the assets, rather than only those reflected in the Balance Sheet, should be analysed. In the present business conditions assets which are not reflected in the Balance Sheet form the major part of the company's value.When confined to the traditional conception, the concept of the internal control fails to be comprehensively revealed. It is proposed to expand the ca her than analysing only the valuables defined by the said category. While analysing the issues of control, along with the traditional assets groups (long-term and short-term tangible and intangible assets) it is suggested to identify these groups of company's resources, namely: computer resources, documentation, and human capital; a five-index system should be employed for expeditious and complex financial analysis in small and medium enterprises. The above index system presents a rather complete representation of the company's financial and economic standing and the development perspectives.