scholarly journals Budget risk research: a process approach

2020 ◽  
Vol 203 (12) ◽  
pp. 83-93
Author(s):  
Ekaterina Kot ◽  
Tat'yana Zyryanova ◽  
Ol'ga Terehova
Keyword(s):  
Risk Management ◽  
Public Sector ◽  
Management System ◽  
Quality Management System ◽  
Process Approach ◽  
Point Of View ◽  
Educational Institutions ◽  
Budget Process ◽  
Expert Assessments ◽  
Relationship Of

Abstract. Competitiveness has always been the basis for building a market economy. In modern conditions, this quality should also be enjoyed by public sector institutions. Pre-education that takes place in the public sector of the economy, which mainly includes educational institutions, is aimed at creating a competitive environment among educational institutions, in which they must fight for victory in the competition to complete a state task, for applicants, for reputation, and, ultimately, for budget funding. And in this situation, various management systems, often borrowed from the commercial sphere of activity, come to the fore. One of these systems is the risk management system, which includes both the positive and negative nature of risk and its hybrid component in the modern interpretation. Existing risk management standards consider risk from these positions. Purpose of work it is a study of budget risks from the point of view of the process approach, assessment and relationship of the stages of the budget process and risks. The novelty of this work is the use of risk-based thinking to achieve the effectiveness of the quality management system of budget processes. Methods. The methodological apparatus of research on the stated problem is based on the methods of economic and comparative analysis, expert assessments. Results. The results of the study revealed a clear relationship and reflection of the main principles of the process approach in the budget process. In addition, it was determined that the budget process also has the characteristic key elements of the process approach. measures to prevent budget risks are taken jointly by the owner and participants in the budget process, using the necessary resources and following the relevant principles, while the coordinator, who is responsible for the coordinated work of participants in the process and ensures the safety and timely presentation of all potentially useful information, plays a key role in preventing and minimizing budget process risks.

Gestión de riesgos empresariales: los necesarios cambios

Oikos ◽  
2016 ◽  
Vol 19 (39) ◽  
pp. 93 ◽  
Author(s):  
Ricardo Vega Bois
Keyword(s):  
Risk Management ◽  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Iso 9000 ◽  
Management Control ◽  
System Requirements ◽  
Requirements Quality ◽  
Management Recommendations ◽  
Environmental Audits

RESUMENLa normas de la serie ISO 9000 – 2000, Sistema de Gestión de Calidad, Requisitos de un Sistema de Gestión de Calidad, Recomendaciones para la mejora de desempeño en base a un Sistema de Gestión de calidad y Directrices para la realización de auditorías medioambientales y de calidad, han sido base para la evaluación, implementación, aplicación y seguimiento de sistemas de Control de Gestión Empresarial, estando en la actualidad (2015) en un procesos de revisión y propuesta, lo que implicará algunos cambios de forma y otros de fondo interesantes de considerar.Palabras clave: gestión, riesgos, control de gestión, calidad, normas internacionales.Enterprise risk management: the necessary changesABSTRACTThe standards ISO 9000 - 2000 Quality Management System, System Requirements Quality Management Recommendations for improving performance based on a Quality Management System and Guidelines for conducting environmental audits and quality have been the basis for evaluation, implementation, enforcement and monitoring systems Control Management, being at present (2015) in a review and proposal processes, which involve some changes in form and other interesting background consider.Keywords: management, risk, management control, quality international standards.Gestão de riscos empresariais: as mudanças necessárias RESUMO As normas da série ISO 9000-2000, Sistema de Gestão da Qualidade, Requisitos de um Sistema de Gestão de Qualidade, Recomendações para a melhora do desempenho com base a um Sistema de Gestão da Qualidade e Diretrizes para a realização de auditorias meio ambientais e de qualidade, têm sido a base para a avaliação, implementação, aplicação e fiscalização de Sistemas de Controle de Gestão Empresarial, sendo na atualidade (2015) num processo de revisão e proposta, que implicará algumas mudanças na forma e outros de fundo interessante de considerar.Palavras-chave: gestão, risco, controle de gestão, qualidade, normas internacionais.

scholarly journals RISK MANAGEMENT IN CUSTOMS CONTROL

2021 ◽  
Author(s):  
Anastasiia Artomova
Keyword(s):  
Risk Management ◽  
Management System ◽  
Point Of View ◽  
Main Task ◽  
Risk Management System ◽  
Management Processes ◽  
Risk Management Process ◽  
Structured System ◽  
Risk Zones ◽  
Systematic Identification

The article discusses the features of implementation a risk management system in the framework of customs control. The relevance of the problems under consideration is due to the fact that the activities of customs authorities in practice, like no other area, are directly related to various risk zones. The main task of the customs authorities is very closely intertwined with the goals of risk management. This is a systematic identification and, most importantly, prevention and leveling of risks and threats arising in various fields of activity at any stage of crossing the customs border. Customs activity in the risk management system is not only a process of identifying risks, but also a way of thinking, without which the customs authorities may not react to various situations and provide for the necessary initiatives, and this process is usually called “risk analysis”. Of particular interest in this vein is the construction of a structured system by the risk management process. This is due to the need for a clear passage of all stages of customs control of goods when crossing the customs border while meeting all standards. The unification of such a process is necessary. Clarifies the concept of risk management in relation to the customs control system from an operational and practical point of view. The article considers such elements of the risk management system as: statistics, implementation of the risk management system in various countries, the advantages of customs risk management, the process of risk management in customs control. Particular attention is paid to the benefits of customs risk management. The elements of the risk management system are highlighted; the effectiveness of risk management in customs control is assessed. Analyzed the problems of the risk management system in customs control. Particular attention is paid to the advantages of customs risk management, which are classified according to the following criteria: achievement of the organization’s goals; improved management processes; improved public and business profile. Proposals for improving the risk management system in customs control are presented.

Quality Management System and Risk Analysis

2022 ◽  
pp. 169-196
Author(s):  
Abdelghani Boudiaf ◽  
Mustapha Zahir
Keyword(s):  
Risk Management ◽  
Food Safety ◽  
Quality Management ◽  
Management System ◽  
Quality Management System ◽  
Business Leaders ◽  
Competitive Advantages ◽  
Risk Management System ◽  
Risk Approach ◽  
Set Up

Many business leaders believe that a comprehensive risk management system provides an essential foundation for maintaining competitive advantages. Moreover, the company is today in the need to set up this device since its environment is unstable and it is constantly changing. In the current circumstances of the virulent pandemic COVID-19, risk management is gaining importance. The majority of Moroccan companies, especially SMEs, are still in an embryonic stage with regard to the practice of risk management. It should be noted that certain SMEs have set up, in particular in the food industry, a food risk management system since this is of a regulatory nature. The results of empirical research have shown that the implementation of a quality management system or an integrated quality and food safety system in the companies promotes risk management. The risk approach is a transversal approach that allows companies to improve their operation and be resilient.

scholarly journals Expert Assessment of Conditions for Accredited Quality Management System Functioning in Testing Laboratories

2018 ◽  
Vol 26 (1) ◽  
pp. 42-48 ◽  
Author(s):  
Joanna Mytych ◽  
Mariusz J. Ligarski
Keyword(s):  
Quality Management ◽  
Management System ◽  
World Literature ◽  
Quality Management System ◽  
Point Of View ◽  
Management Systems ◽  
Expert Assessment ◽  
Testing Laboratories ◽  
Analytical Point ◽  
System Functioning

Abstract The quality management systems compliant with the ISO 9001:2009 have been thoroughly researched and described in detail in the world literature. The accredited management systems used in the testing laboratories and compliant with the ISO/IEC 17025:2005 have been mainly described in terms of the system design and implementation. They have also been investigated from the analytical point of view. Unfortunately, a low number of studies concerned the management system functioning in the accredited testing laboratories. The aim of following study was to assess the management system functioning in the accredited testing laboratories in Poland. On 8 October 2015, 1,213 accredited testing laboratories were present in Poland. They investigated various scientific areas and substances/objects. There are more and more such laboratories that have various problems and different long-term experience when it comes to the implementation, maintenance and improvement of the management systems. The article describes the results of the conducted expert assessment (survey) carried out to examine the conditions for the functioning of a management system in an accredited laboratory. It also focuses on the characteristics of the accredited research laboratories in Poland. The authors discuss the selection of the external and internal conditions that may affect the accredited management system. They show how the experts assessing the selected conditions were chosen. The survey results are also presented.

Process Approach in Medical Organizations (on the Example of the City Hospital of Tomsk)

2019 ◽  
Vol 7 (5) ◽  
pp. 42-47
Author(s):  
Евгения Титенко ◽  
Evgeniya Titenko
Keyword(s):  
Quality Management ◽  
Management System ◽  
Process Management ◽  
Quality Management System ◽  
Process Approach ◽  
City Hospital ◽  
Healthcare Organizations ◽  
Medical Organization ◽  
System A ◽  
Global Trend

The current global trend in healthcare is standardization and quality management issues. Tomsk region is one of the pilot regions in this matter. The article reflects the aspects of implementing a quality management system in healthcare. The issue of the implementation of the “Lean Polyclinic” project, as a QMS tool, is revealed. It was noted that in most organizations this project is far from being completed. The author identifies the main errors during the implementation of the project, and focuses on the process approach as the foundation of a quality management system. A properly built model of process interaction allows you to quickly and efficiently implement QMS in healthcare organizations. The author spelled out the steps for implementing the process approach, and also proposed a model of process management using the example of a medical organization.

scholarly journals Quality Management System in Educational Institutions: Integration of FMEA and PROMETHEE II

2020 ◽  
pp. 1-10
Author(s):  
Renata Maciel de Melo ◽  
Everton Ramos dos Santos ◽  
Maria Helena Lasserre Ferreira ◽  
Luciano Pereira da Silva Santos
Keyword(s):  
Public Schools ◽  
Quality Management ◽  
Failure Mode ◽  
Management System ◽  
Failure Modes ◽  
Quality Management System ◽  
Structured Interview ◽  
Educational Institutions ◽  
Promethee Ii ◽  
Time Required

Competitiveness is increasingly rooted in organizations. Therefore, the pursuit of excellence in the provision of services has been a challenge for those wishing to occupy prominent positions. This reality is usual in public schools that make decisive decisions in the face of constraints, as resources are limited and need to be well managed. Quality management has been a strategy adopted by many educational institutions in the pursuit of process improvement and has inspired many organizations in thisregard. This work intends to be an opportunity for schools experiencing difficulties in implementing and maintaining a Quality Management System (QMS) based on ISO 21001:2018. For this, we propose amodel, which aimed to integrate the Failure Mode Effects Analysis (FMEA) of the process and the PROMETHEE II method and the adoption of two new criteria (Difficulty for failure mode resolution and Time required for fault mode to be “solved”). The model was composed of alternatives that represent the potential failure modes of Traditional FMEA, which were raised in the literature and through a semi-structured interview with the decisionmaker.

scholarly journals The Quality Management of Arabic Language Education Based on The Quality Management System (SMM) ISO 9001:2015

ALSINATUNA ◽  
2018 ◽  
Vol 3 (2) ◽  
pp. 225
Author(s):  
Mochamad Iskarim
Keyword(s):  
Quality Management ◽  
User Satisfaction ◽  
Management System ◽  
Quality Management System ◽  
Language Education ◽  
Arabic Language ◽  
Iso 9001 ◽  
Educational Institutions ◽  
Seven Principles ◽  
Leadership Engagement

The study attempts at discussing the quality management with the Quality Management System (SMM) ISO 9001:2015 applied in the Arabic Language Education. The discussion was focused on elaborating seven principles of SMM ISO 9001: 2015, containing customer focus, leadership, engagement of people, process approach, continuous improvement, evidence-based decision making and management relationship. The quality management is expected to assist the Arabic language education to create quality, process and graduates who are well-prepared to compete both in the national and international levels. As a part of the process, the SMM ISO 9001:2015-based quality management elucidates a comprehensive guidance for the Arabic Language Education departments to continuously improve their system to fulfil the customer and the user satisfaction. Seen from the result, SMM ISO 9001:2015 can assist the educational institutions to produce graduates who are productive, capable and competitive in the national as well as global levels.

scholarly journals Compliance Risk Management in Polish and German Companies

2019 ◽  
Vol 11 (4) ◽  
pp. 115-145
Author(s):  
Monika Gorgoń ◽  
Konrad Raczkowski ◽  
Felix Kraft
Keyword(s):  
Risk Management ◽  
Cultural Diversity ◽  
Management System ◽  
Value Added ◽  
Point Of View ◽  
Cultural Dimensions ◽  
Compliance Management ◽  
Management Culture ◽  
Legal Standards ◽  
The Impact

Abstract Objective: This article focuses on the analysis of cultural similarities and differences important in terms of the compliance risk management in Polish and German enterprises, with the deliberate omission of Hofstede’s four cultural dimensions, in favour of the modified E. Schein’s model. This article explains the basic concept of risk management culture, the compliance risk and the essence of the compliance management system in Poland and Germany as well as the impact of cultural factors of each of the analysed countries on the development of compliance. The research objective of this paper is to present a comparative analysis of the examined countries, through the analysis of compliance management systems, as an indispensable element of risk management in an organisation, both in practical and formal terms. Methodology: This research is based on a critical review of the source literature and inference with assigned classical and fuzzy logic values as part of the culture description and risk management. Findings: The initial hypothesis is that the compliance risk management in companies in Poland and Germany has common and standardised features of the Community legal standards, which can be differently displayed from the declarative and actual point of view in Germany, due to an increase in internationalisation and intercultural relations. Value Added: This article presents the theoretical significance and functions of compliance risk management based on an analysis of applicable compliance systems and cultural systems in Poland and in Germany. Recommendations: The compliance risk management system is an essential risk management mechanism in organisations, both in formal and practical terms. It should take into account both the cultural diversity of the regions in Germany and the high cultural and ethnic homogeneity of enterprises in Poland – open, however, to cultural diversity.

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