| Abstract | Cilj svakog poduzeća je stvaranje vrijednosti za svoje vlasnike i maksimizacija profita, pa su tako poduzeća otvoreni dinamički sustavi koji djeluju u konstantnoj interakciji s okolinom što ih dovodi u svakodnevnu neizvjesnost poslovanja, a upravo ta neizvjesnost izražava se kroz koncept rizika kojima upravlja i odlučuje menadžment poduzeća. Kako bi poslovanje poduzeća bilo provođeno u željenom smjeru, potrebno je poznavati važnost procjene rizika i metode upravljanja rizicima, a menadžmentu poduzeća u tome veliku pomoć i podršku pružaju instrumenti podrške i nadzora čiju ulogu odigrava sustav internih kontrola. U radu je prikazano postojanje rizika u poslovanju, važnost njihovim upravljanjem, strategije odgovora na rizike kao i provođenje nadzora nad rizicima. Predstavljene su interne kontrole čija je uloga pružanje podrške upravljanju rizicima, njihove vrste kao i elementi sustava internih kontrola te njihova ograničenja. Također, analizirane su specifičnosti ljekarničkog poslovanja iz čega proizlaze ciljevi istraživanja vrsta rizika koji se pojavljuju kao i važnost provođenja svih internih kontrola u ljekarničkom poslovanju, posebice administrativnih kroz stvarne događaje i konkretne primjere istih, a sve u cilju izbjegavanja neželjenih događaja kako bi se zaštitilo zdravlje pacijenata i ostalih kupaca u ljekarni. |
| Abstract (english) | The goal of every company is to create value for its owners and maximize profits, so companies are open dynamic systems that operate in constant interaction with the environment, which brings them into the everyday uncertainty of business, and precisely this uncertainty is expressed through the concept of risks managed and decided by the management of the company. In order for the company's operations to be carried out in the desired direction, it is necessary to know the importance of risk assessment and risk management methods, and the management of the company is greatly assisted and supported in this by the support and monitoring instruments whose role is played by the internal control system. The paper presents the existence of risks in business, the importance of their management, risk response strategies, as well as risk monitoring. Internal controls, whose role is to support risk management, are presented, as well as their types and elements of the internal control system and their limitations. Internal controls, whose role is to support risk management, are presented, as well as their types and elements of the internal control system and their limitations. Also, the specifics of the pharmacy industry were analyzed, from which the goals of researching the types of risks that appear as well as the importance of implementing all internal controls in the pharmacy industry, especially administrative ones through real events and concrete examples of them, all with the aim of avoiding unwanted events in order to protect health are derived patients and other customers in the pharmacy. |
