Проблеми управління фінансовими ризиками в системі ризик-менеджменту та методи їх вирішення

Abstract

The article is concerned with the current methods of managing financial risks for an enterprise. The main directions of risk management and methods of neutralization of financial risks are considered. Risks are an important component of the economy, politics, social life of society, that is, they are present in all branches of activity and directions of any company, enterprise or organization operating in market conditions. Risks are associated with management and depend on the effectiveness, efficiency and validity of decisions. There are different definitions of the concept of «financial risk», depending on the position from which the author considers the category of «financial risk», he emphasizes and strengthens in his definition one or another specificity of the financial risk. In order to comprehensively understand financial risk, it is necessary to analyze its indicators. The article describes the main approaches to the definition of the concept of «financial risk», reveals the content of the risk management process, and describes the main methods of financial risks. To manage financial risks in an organization, the following basic methods are used: risk evasion (or, otherwise, its avoidance); prevention and control of possible losses (risk absorption); preservation of risk (taking over a risk); risk transfer. Opportunity and consequences are two important components of risk. A quantitative characteristic must take into account both of these elements. Another important characteristic of financial risk is the uncertainty of its consequences. This characteristic of financial risk is determined by the inability to change the quantitative financial result in the process of making financial decisions. The consequences of financial risk can be both positive and negative. In practice, the level of financial risk is most often assessed, first of all, by the amount of possible harm.