61safet_kozarevic.pdf

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71 1 1 [email protected] REZIME risk, pure risks, risk management and insurance, global crisis, enterprise risk management Individuals and enterprises face many risks during their business activities. Looking from the enterprise point of view, managers take responsibility for the risks facing the enterprise. Individuals are also responsible and suffer consequences of the risks they are exposed personally, or by their families. If we look at the risks from the aspect of risk management and insurance, then the central position belongs to „the pure risks“ where the possible outcomes are „loss“ and „without loss“, i.e. risks where profit is not possible. Management of these risks gets a special meaning in the global crisis conditions when, intending to cut the operating costs, managers often make decisions which are opposite to risk management principles.

Transcript of 61safet_kozarevic.pdf

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    Individuals and enterprises face many risks during their business activities. Looking from the enterprise point of view, managers take responsibility for the risks facing the enterprise. Individuals are also responsible and suffer consequences of the risks they are exposed personally, or by their families. If we look at the risks from the aspect of risk management and insurance, then the central position belongs to the pure risks where the possible outcomes are loss and without loss, i.e. risks where profit is not possible. Management of these risks gets a special meaning in the global crisis conditions when, intending to cut the operating costs, managers often make decisions which are opposite to risk management principles.

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    1. INTERNACIONALNA KONFERENCIJA KAKO UPRAVLJATI U VRIJEME KRIZE

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

    ,=$=29,0(1$'0(17$,0$5.(7,1*$895,-(0(*/2%$/1(.5,=(

  • 76

    SRWUHEQRMHYULWLSHULRGLQHNRQWUROHLSURFMHQHUH]XOWDWDSURJUDPD.RQWURODLSURFMHQDUH]XOWDWDQHRSKRGQDMHNDNR]ERJSURPMHQDRNROQRVWLNRMHVXELOHX]HWHXRE]LUNRGL]UDGHSURJUDPDWDNRL]ERJPRJXLKJUHDNDXVSURYRHQMXprograma.

    5. 5,=,.0(1$'0(17.$2326/291$)81.&,-$

    3RJOHGQDUL]LNPHQDGPHQWNDRSRVORYQXIXQNFLMXVHYUHPHQRPPLMHQMDRNDNR MHHYROXLUDOR LVKYDWDQMHVDPRJSRMPD UL]LNPHQDGPHQWD0LOMHQMDDXWRUDVH UD]OLNXMX]DYLVQRRG WRJDGD OL VXRQLRJUDQLHQLQDSRVPDWUDQMHVDPRLVWLKUL]LNDLOLMHXSLWDQMXLULSRJOHGNRMLXNOMXXMHLSHNXODWLYQHUL]LNHRGQRVQRVYHUL]LNHNRMLPDMHL]ORHQDMHGQDRUJDQL]DFLMD,DNRVHSULOLNRPDQDOL]HQHPRJXL]EMHLLQHNHGUXJHNDWHJRULMHUL]LNDUL]LNPHQDGPHQWHPRSRVPDWUDWLNDRSRVORYQXIXQNFLMXLMLMHRVQRYQL]DGDWDNXSUDYOMDQMHLVWLPUL]LFLPDVDNRMLPVHVXVUHHSUHGX]HHodnosno pojedinac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

  • 77

    5.2. 5L]LNPHQDGPHQWXYHOLNLPSUHGX]HLPD

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

    5.3. 5L]LNPHQDGPHQWXPDOLPLVUHGQMLPSUHGX]HLPD

    0DOD LVUHGQMDSUHGX]HDSUYHQVWYHQR]ERJVYRMHYHOLLQHQLVXXPRJXQRVWLGD L]GYRMHSRVHEQRRGMHOMHQMH]DXSUDYOMDQMHUL]LFLPD.RGRYLKSUHGX]HDUL]LNPHQDGHUPRHELWLELORNRMLPHQDGHUNRMLGLRVYRJYUHPHQDL]GYDMD]DXSUDYOMDQMHUL]LFLPDNDRWRVXQSUHIQDQVLMDUDXQRYRGVWYDLOLQHNRJGUXJRJRGMHOMHQMDXSUHGX]HX.RGPDOLKSUHGX]HDUL]LNPHQDGPHQWMHHVWRXQDGOHQRVWLYODVQLND8VOXDMXSRWUHEH]DUL]LNPHQDGPHQWSRGUNRPPRJXVHSRYUHPHQRDQJDRYDWLLVSHFLMDOLVWLNHNRQVXOWDQWVNHDJHQFLMH1

    5.4. 6SHFLQRVWLXSUDYOMDQMDOLQLPUL]LFLPD

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implementaciju i kontrolu programa.

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    - OLQLP UL]LFLPD SUHUDQD VPUW QHGRYROMQL SULKRGL ]D YULMHPH SHQ]LMH ORH ]GUDYVWYHQR VWDQMH Lnezaposlenost),

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    ]DNRQVNDRGJRYRUQRVW]DSUHGX]HWHSRVORYQHDNWLYQRVWLSRNULHVXGVNLKLDGYRNDWVNLKWURNRYDRGEUDQHLsl.).

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    1 /h

  • 78

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    =DXSUDYOMDQMHOLQLPUL]LFLPDNRULVWHVHLVWHPHWRGHNDRLNRGGUXJLKUL]LND6SHFLQRVWXRGQRVXQDGUXJHYUVWHUL]LNDMHXVPMHUHQRVWQDSRMHGLQFDRGQRVQRQDQMHJRYXSRURGLFXLLPRYLQXNDRXVOXDMX

    - L]EMHJDYDQMDUL]LNDQSUUL]LNNXSRYLQHNXHSRMHGLQDFPRHL]EMHLL]QDMPOMLYDQMHPLVWH- SUHYHQFLMHLUHGXNFLMHUL]LNDQSUUL]LNNUDHYODVWLWRJDXWDPRHGDVHVPDQMLXJUDGQMRPDODUPDLOLUL]LNDXWR

    QH]JRGHVPDQMXMHVHSULODJRDYDQMHPEU]LQHYRQMH- ]DGUDYDQMDUL]LNDDNWLYQRQSUQDPMHUQRX]LPDQMHSROLFHRVLJXUDQMDVDPDQMLPSRNULHPLSDVLYQRQSU

    neuzimanje osiguranja od trajnog invaliditeta),- WUDQVIHUDUL]LNDNRMLQLMH]DVQRYDQQDRVLJXUDQMXQSU]DNXSRGDYDFPRHUL]LNRWHHQMDL]QDMPOMHQHLPRYLQH

    SUHQLMHWLQD]DNXSFDRGNRMHJHWUDLWLGHSR]LW]DSRWHQFLMDOQXWHWXL- osiguranja (metode kojom se rizik prenosi na osiguravatelja).

    ,PSOHPHQWDFLMDSURJUDPDXSUDYOMDQMDOLQLPUL]LFLPDPRUDELWLNRQWUROLVDQDSHULRGLQR8WXVYUKXSRWUHEQRMHVYDNHGYLMHGRWULJRGLQHL]YULWLUHYL]LMXSRNULDQDMYDQLMLKUL]LND3RVHEQXSDQMXWUHEDSRVYHWLWLHYHQWXDOQLPSURPMHQDPDXQXWDUSRURGLFHSRSXWURHQMDGMHWHWDSURPMHQH]DSRVOHQMDSURPMHQHPMHVWDVWDQRYDQMDVPUWLODQDSRURGLFH Lsl.

    6. 5,=,.0(1$'0(1735('8=($5-((1-(=$86/29(.5,=(

    8SUDYOMDQMHUL]LFLPDSUHGX]HD(QWHUSULVHULVNPDQDJHPHQW(50MHORJLDQQDVWDYDNHYROXFLMHWUDGLFLRQDOQRJUL]LNPHQDGPHQWDNDRLSURLUHQMDNRQFHSWDQDSHNXODWLYQHUL]LNH7RMHXVWYDULVYHREXKYDWDQSULVWXSXSUDYOMDQMXUL]LFLPDNRMLPDMHL]ORHQDMHGQDRUJDQL]DFLMDSDVH]ERJWRJDHVWRNRULVWLLWHUPLQXSUDYOMDQMHUL]LFLPDRUJDQL]DFLMH(50GRELYDSRVHEDQ]QDDMXXVORYLPDNUL]HNDGD MHSRVHEQRYDDQVYHREXKYDWDQSRJOHGQD UL]LNHNRMLPD MHL]ORHQRSUHGX]HH

    Potreba za nastankom ERM javila se iz niza razloga. Prije svega, neki smatraju da se kod upravljanja rizicima ne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

    &262&RPPLWWHHRI6SRQVRULQJ2UJDQL]DWLRQVRIWKH7UHDGZD\&RPPLVVLRQGHQLH(50NDRSURFHVGHQLVDQRGVWUDQHWRSPHQDGPHQWDSUHGX]HDNDRLGUXJLK]DSRVOHQLKSULPLMHQMHQNUR]SUHGX]HHSXWHPQMHJRYHVWUDWHJLMHGL]DMQLUDQGD LGHQWLNXMHSRWHQFLMDOQHGRJDDMHNRMLPRJXXWLFDWLQDSUHGX]HHGDXSUDYOMD UL]LFLPDXVNODGXVDVNORQRXSUHPDUL]LNXNRMXSUHGX]HHLPDLGDSUXLUD]XPQRRVLJXUDQMHXYH]LVDRVWYDUHQMHPFLOMHYDSUHGX]HD[COSO (2004), str. 2]. 2YDLURNDGHQLFLMDVHGLUHNWQRIRNXVLUDQDRVWYDUHQMHFLOMHYDSUHGX]HDNDRRVQRYH]DXSUDYOMDQMHUL]LFLPDWDNRda iz nje proizilazi da:

    - (50MHSURFHVNRMLVHRGYLMDXQXWDUSUHGX]HD- ERM je pod uticajem ljudi na svakom nivou organizacije,- (50MHLQYROYLUDQXVWUDWHJLMXSUHGX]HD

    1. INTERNACIONALNA KONFERENCIJA KAKO UPRAVLJATI U VRIJEME KRIZE

  • 79

    - (50MHSULPLMHQMHQNUR]SUHGX]HHQDVYDNRPQLYRXLSRVORYQRMMHGLQLFL- (50MHGL]DMQLUDQGDLGHQWLNXMHSRWHQFLMDOQHGRJDDMHNRMLDNRVHGHVHPRJXGDXWLXQDSUHGX]HH- (50 X]LPD X RE]LU VNORQRVW NRMX SUHGX]HH LPD SUHPD UL]LNX L XSUDYOMD UL]LFLPD X VNODGX VD WRP

    VNORQRX- (50WUHEDGDREH]ELMHGLUD]XPQXVLJXUQRVWWRSPHQDGPHQWXSUHGX]HDL- (50MHSULODJRHQRVWYDUHQMXFLOMHYDXMHGQRMLOLYLHRGYRMHQLKDOLPHXVREQRSUHNODSDMXLKNDWHJRULMD

    1DRVQRYXGHQLVDQHPLVLMHLYL]LMHSUHGX]HHGHQLHVWUDWHJLMXLFLOMHYHNRMLVHL]DVSHNWD(50PRJXNODVLFLUDWLXHWLULNDWHJRULMH

    - 6WUDWHNLFLOMHYLFLOMHYLQDMYLHJQLYRDNRMLSRGUDYDMXPLVLMXSUHGX]HD- 2SHUDWLYQLFLOMHYLHIHNWLYQRLHNDVQRNRULWHQMHUHVXUVDSUHGX]HD- ,]YMHWDYDQMHSRX]GDQRVWL]YMHWDYDQMD- 8VNODHQRVWVDSURSLVLPD - SULGUDYDQMH]DNRQD

    2YDNDWHJRUL]DFLMDFLOMHYDRPRJXDYDIRNXVLUDQMHQDRGYRMHQHDVSHNWH(50LDNRSRVWRMHLRGUHHQDSUHNODSDQMD.DNR VX FLOMHYL YH]DQL ]D L]YMHWDYDQMH L XVNODHQRVW V SURSLVLPD SRG NRQWURORP SUHGX]HD (50 WUHED SUXLWLRGJRYDUDMXXSRGUNXQMLKRYRPRVWYDUHQMX6GUXJHVWUDQHVWUDWHNLLRSHUDWLYQLFLOMHYLVXGRVWDL]ORHQLYDQMVNLPXWLFDMLPDWDNRGDQMLKRYRRVWYDUHQMHQLMHXYLMHNSRGNRQWURORPSUHGX]HD8VNODGXVWLP(50WUHEDQDVWRMDWLGD]DRYHFLOMHYHRPRJXLGDPHQDGPHQWEODJRYUHPHQREXGHXSR]QDWVDVWHSHQRPQMLKRYRJRVWYDUHQMD

    0RHPRL]GYRMLWLRVDPHOHPHQDWD(50NRMLQHSUHGVWDYOMDMXNODVLDQHWDSQLSURFHVNRGNRMHJSRMHGLQLHOHPHQDWXWLHVDPRQDQDUHGQXHWDSXQHJRMHULMHRPHXVREQRSRYH]DQLPHOHPHQWLPD

    - ,QWHUQR RNUXHQMH 6NORQRVW SUHGX]HD SUHPD UL]LNX VWDY ]DSRVOHQLK SUHPD UL]LNX LQWHJULWHW L HWLNHvrijednosti.

    - 'HQLVDQRVWFLOMHYD&LOMHYLPRUDMXSRVWRMDWLSULMHQHJRWRPHQDGPHQWLGHQWLNXMHSRWHQFLMDOQHUL]LNH]DQMLKRYRRVWYDUHQMH(50WUHEDRPRJXLWLGDPHQDGPHQWGHQLHFLOMHYHXVNODGXVDPLVLMRPSUHGX]HDLQMHJRYRPVNORQRXUL]LNX

    - ,GHQWLNDFLMDUL]LND,QWHUQLLHNVWHUQLUL]LFLNRMLXJURDYDMXUHDOL]DFLMXFLOMHYDSUHGX]HDPRUDMXELWLSUHSR]QDWL$NR VH SUL WRPH XRH RGUHHQH SULOLNH ]D SUHGX]HH RQHPRUDMX GRYHVWL GR NRUHNFLMD XPHQDGPHQWVWUDWHJLMLLGHQLVDQLPFLOMHYLPD

    - 3URFMHQDUL]LND5L]LFLVHPRUDMXDQDOL]LUDWLUDGLXWYULYDQMDQMLKRYHYMHURYDWQRHLLQWHQ]LWHWD- 2GJRYRUQDUL]LN0RUDVHSULPLMHQLWLRGJRYDUDMXDWHKQLND]DXSUDYOMDQMHUL]LFLPD]DYLVQRRGVNORQRVWLUL]LNX

    NRMXSUHGX]HHLPD- .RQWUROD3RWUHEQRMHXVSRVWDYLWLRGJRYDUDMXHSROLWLNHLSURFHGXUH]DSUDHQMHUH]XOWDWDSULPMHQHWHKQLND

    za upravljanje rizicima.- ,QIRUPDFLMHLNRPXQLNDFLMD,QIRUPDFLMHPRUDMXELWLEODJRYUHPHQRREH]ELMHHQHLUD]PLMHQMHQHNUR]SUHGX]HH

    NDNREL]DSRVOHQLPRJOLL]YULWLVYRMHREDYH]H- 0RQLWRULQJ(50PRUDELWLSUDHQNUR]WHNXHPHQDGPHQWDNWLYQRVWLLHYDOXDFLMXDSRSRWUHELWUHEDL]YULWL

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  • 80

    6OLND7ULRVQRYQHPHQDGPHQWIXQNFLMHSUHGX]HD

    .DR WR VH QD 6OLFL PRH YLGMHWL RYH WUL IXQNFLMH VH X RGUHHQLP VHJPHQWLPDPHXVREQR SUHNODSDMX 7DNRQSUGHQLVDQMHRGUHHQRJQLYRDNYDOLWHWDSURL]YRGDLVWRYUHPHQRPRHGDVHYHH]DVYHWUL IXQNFLMH3UXDQMHRGJRYDUDMXHJVWHSHQD]DGRYROMVWYDNXSFLPDPRHELWLVWUDWHNLDVSHNWREH]EMHHQMHRGUHHQLKPMHUDNYDOLWHWDEL ELR RSHUDWLYQL DVSHNW D LGHQWLNDFLMD SRWHQFLMDOQLK SRVOMHGLFD X VOXDMX QH]DGRYROMHQMD GHQLVDQRJ VWDQGDUGDNYDOLWHWDELELRDVSHNWUL]LNPHQDGPHQWDJGMHVHPRJXSUHSR]QDWLUD]OLLWLLVWLNDRLSHNXODWLYQLUL]LFL>:LOOLDPVSmith, Young (1998), str. 28].

    =DQDVMHQDMSULNODGQLMHGD(50SRVPDWUDPRQDQDLQNDNRJDYLGL5HMGDNRMLGHQLH(50NDRNRPELQRYDQLUL]LNPHQDGPHQWSURJUDPXVPMHUHQNDRUJDQL]DFLMVNLPLVWLPSHNXODWLYQLPVWUDWHNLPLRSHUDWLYQLPUL]LFLPD6WUDWHNLrizici odnose se na neizvjesnost vezanu za organizacijske ciljeve, snage, slabosti, prednosti i mane. Operativni rizici YH]DQLVX]DSRVORYQHRSHUDFLMHNDRWRVXQHSRVUHGQDSURL]YRGQMDSURL]YRGDRGQRVQRSUXDQMHXVOXJHNXSFXLVWLLSHNXODWLYQLUL]LFLGHQLXVHQDLVWLQDLQNDNRVPRWRUDQLMHXUDGLOL5HMGD

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