SAVREMENA METODOLOGIJA PROCJENE RIZIKA U JAVNOM SEKTORU BOSNE I HERCEGOVINE

MODERN METHODOLOGY OF RISK ASSESSMENT IN THE PUBLIC SECTOR OF BOSNIA AND HERZEGOVINA

Rezime: Sve veća prisutnost rizičnih događaja u javnom sektoru Bosne i Hercegovine zahtijeva uvođenje savremenijih metoda i tehnika za identifikovanje i procjenu rizika. Postojeće metode za procjenu rizika koje se primjenjuju u javnom sektoru nisu dovoljne što je potvrđeno povećanim brojem različitih vrsta rizika u proteklom periodu.

Naučnim istraživanjem došli smo do podataka da je procjena rizika u javnom sektoru Bosne i Hercegovine neznatna, posebno kada je riječ o zdravstvenom i obrazovnom sistemu gdje se iz godine u godinu povećava broj rizičnih događaja. Da bi se rizici sveli na prihvatljiv nivo potrebno je definisati odgovarajuće metode i tehnike za procjenu rizika koje će u javnom sektoru imati pozitivan efekat na realizaciju ključnih ciljeva.

U kriznim vremenima nije jednostavno donijeti odluku o prioritetu procjene rizika. Mnogobrojni rizični događaji ukazuju na činjenicu da su javnom sektoru potrebne temeljne promjene polazeći od jačanja internih kontrola do izbora odgovarajućih tehnika i metoda za procjenu rizika. U vezi s tim, primarni cilj rada fokusiran je na definisanje savremenih metoda za procjenu rizika u javnom sektoru koje će uticati ne samo na smanjenje rizičnih događaja, već i održivost javnog sektora.

Ključne riječi: rizik, javni sektor, kontrola, stabilnost, metode.

Summary: The increasing presence of risk events in the public sector of Bosnia and Herzegovina requires the introduction of modern methods and techniques for identifying and assessing of the risks. The existing methods for risk assessment, applied in the public sector, are not sufficient which is confirmed by the increased number of different types of risks in the past.

Using scientific research, we came to the data that the risk assessment in the public sector of Bosnia and Herzegovina is insignificant, especially when it comes to health and education system where, from year to year, the number of risk events is increasing. To reduce the risks to an acceptable level, it is necessary to define appropriate methods and techniques for risk assessment, which would have a positive effect on the realization of key objectivesin the public sector.

In times of crisis, it is not easy to make a decision about the priority of risk assessment. Many risk events point to the fact that the public sector needs fundamental changes, starting with the strengthening of internal controls, to the selection of appropriate techniques and methods for risk assessment.In this regard, the primary goal of the work is focused on the definition of modern methods for risk assessment in the public sector, which will influence not only on reducing the risk events, but also the sustainability of the public sector.

Keywords: risk, public sector, control, stability, methods.

Autor: Vesna Bogičević, Savremena metodologija procjene rizika u javnom sektoru Bosne i Hercegovine. Poslovni konsultant br. 50, FinConsult, Tuzla, novembar 2015, str. 64.

JAČANJE KONTROLNIH MEHANIZAMA U PRIVATNOM I JAVNOM SEKTORU U BOSNI I HERCEGOVINI – OPRAVDANOST ULASKA U EU

STRENGTHENING OF CONTROL MECHANISMS IN THE PRIVATE AND PUBLIC SECTOR IN BOSNIA AND HERZEGOVINA – JUSTIFICATION FOR THE ENTRY IN THE EU

Rezime: Zbog brojnih problema u privatnom i javnom sektoru koji su izazvani finansijskom krizom Bosna i Hercegovina ima status zemlje u tranziciji za koju, kao i većinu drugih zemalja iz okruženja, postoji šansa za uspostavljanjem privredne ravnoteže i održivosti. Pored finansijske krize koja je uticala na nestabilnost poslovanja privatnog i javnog sektora dominirajuću ulogu ima nedovoljna zastupljenost kontrolnih mehanizama.

Primjenom metoda anketiranja i struktuiranog intervjua u privatnom i javnom sektoru u Republici Srpskoj, Brčko distriktu i Federaciji Bosne i Hercegovine došli smo do podatka da preko 95% građana Bosne i Hercegovine smatra da je dosadašnja primjena kontrolnih mehanizama u privatnom i javnom sektoru nedovoljna za uspostavljanje stabilnosti. Podaci jasno govore o razvijenoj svijesti građana o postojanju ključnih problema u svim entitetima. Takvo stanje utiče na privredni rast i razvoj što predstavlja jednu od vodećih barijera za ulazak Bosne i Hercegovine u Evropsku uniju. U vezi s tim, primarni cilj ovog rada je da ukaže na mjere i metode čijom primjenom je moguće postići finansijsku stabilnost privatnog i javnog sektora.

Da bi Bosna i Hercegovina stekla uslov za ulazak u Evropsku uniju, pored temeljne reforme koja je nophodna u privatnom i javnom sektoru, razlozi se nalaze u uspostavljanju stabilnosti privrednog sistema. Jedan od načina uspostavljanja stabilnosti jeste razvoj javno-privatnog partnerstva.

Potreba za saradnjom između javnog i privatnog sektora je prioritetan cilj, kako zbog uticaja na rast privrede, tako i ulaska u Evropsku uniju. Dublja analiza problema u privatnom i javnom sektoru kao i značaj kontrolnih mehanizama objašnjeni su u prvom dijelu rada, dok je drugi dio rada fokusiran na ulogu javno-privatnog partnerstva u Bosni i Hercegovini. 

Ključne riječi: kontrola, privatni sektor, javni sektor, stabilnost, reforma.

Summary: Due to numerous problems in the private and public sectors that are caused by the financial crisis, Bosnia and Herzegovina has the status of a country in transition. Like for many other countries in the region, there is a chance to establish economic balance and sustainability. Apart from financial crisis that has affected the instability of business of the private and the public sector, the dominant role has underrepresentation of control mechanisms.

Using the questionnairemethod and structured interviews in private and public sector in the Republic of Srpska, Brcko District and the Federation of Bosnia and Herzegovina, we came to the data that over 95% of the citizens of Bosnia and Herzegovina considers that the current application of control mechanisms in the private and public sector is insufficient to establish the stability. The data clearly speak about developed awareness of citizens about the existence of the key problems in all entities. This condition affects the economic growth and development which is one of the main barriers to the entry of Bosnia and Herzegovina to the European Union. In this regard, the primary objective of this paper is to highlight the measures and methods by which usage it is possible to achieve financial stability of the private and public sectors.

To gain a condition for joining the European Union, Bosnia and Herzegovina, beside the necessary fundamental reform in private and public sector, finds reasons to restore stability of the economic system. One way for establishing the stability is the development of public-private partnerships.

The need for cooperation between the public and private sectors is a priority goal, both because of the impact on economic growth, as well as joining the European Union. A deeper analysis of problems in the private and public sectors as well as the importance of control mechanisms are explained in the first part of the paper, while the second section is focused on the role of public - private partnership in Bosnia and Herzegovina.

Keywords: control, private sector, public sector, stability, reform.

Autor: Vesna Bogičević, Jačanje kontrolnih mehanizama u privatnom i javnom sektoru u Bosni i Hercegovini - opravdanost ulaska u EU. 3. Međunarodni simpozijum. Zbornik radova: Priprema BH ekonomije za ulazak u EU. FinConsult. Fojnica, april 2015.

REVIZIJA POSLOVANJA KAO FAKTOR USPJEŠNE REINDUSTRIJALIZACIJE

  AUDIT OF OPERATIONS AS A FACTOR OF SUCCESSFUL REINDUSTRIALIZATION

Rezime: Dosadašnje industrijsko stanje u zemljama u tranziciji, kakva je Bosna i Hercegovina, dovelo je do pada privrednog razvoja što rezultira smanjenju BDP-a. Razlozi i faktori za to su mnogobrojni, a kao vodeća posljedica ističe se nestabilnost društvene zajednice koja je izazvana padom privrednih aktivnosti, povećanom stopom nezaposlenosti, povećanom stopom smrtnosti, smanjenjem investicionih ulaganja i drugim negativnostima.

          Empirijsko istraživanje koje je sprovedeno u Bosni i Hercegovini pokazuje da su nedovoljna kontrola i revizija razlozi za lošu industrijsku politiku i neadekvatnu razvojnu strategiju. Zbog nestabilnog poslovanja privatnih i javnih preduzeća koje je uzrokovano nedovoljnom kontrolom i nedovoljnim provođenjem revizije, u radu ćemo nastojati objasniti značaj revizije poslovanja u procesu reidustrijalizacije. U vezi s tim, primarni cilj ovog rada fokusiran je na analizu „privrednog preokreta“ uz proces reindustrijalizacije, pri čemu ključni faktor za njeno uspješno provođenje predstavlja revizija poslovanja.

Ključne riječi: revizija poslovanja, reindustrijalizacija, kontrola, razvoj, uspjeh.

Summary: The current industrial situation in the countries in transition, like Bosnia and Herzegovina, has led to decline in industrial development which results in the reduction in GDP. The reasons and factors for that are numerous, and as a leading consequence stands out the instability of the social community which is caused by the decline of economic activities, incrased unempoyment, incrased mortality rates, capital investment decreaces and other negativities.

         The empirical research which has been conducted in Bosnia and Herzegovina shows that the lack of control and audit are the reasons for bad industrial policy and inadequate development strategy. Because of the unstable business of the private and public companies which has been caused by the lack of control and conduction of audit, in the thesis we will endeavor to explain the meaning audit of operations in the process of reindustrialization. Thereby, the primary objective of this thesis is focused on the analysis of „the economic upheaval“ along with the process of reindustrialization, whereby the audit of operations represents a key factor for its successful conduction.

     Key words: audit of operations, reindustrialization, control, development, success.

Autor: Vesna Bogičević, Revizija poslovanja kao faktor uspješne reindustrijalizacije, Poslovni konsultant br. 43, FinConsult, Tuzla, februar 2015.