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现阶段,风险管理工作受到企业的高度重视,而作为企业实施风险管理工作的必要投入,风险管理成本的核算是实现管理资源最优化配置的基础要素与保障条件。然而风险管理成本具有高度的构成特殊性与产出虚拟化,导致会计核算的难度较高,此时将作业成本法合理运用到企业风险管理成本核算中,与风险管理中的作业流程紧密结合,以优化资源耗费的分配,精确核算产出成本,提高企业风险管理成本核算的质量与效率。
At this stage, the risk management work is highly valued by the enterprises. As the necessary input for the enterprise to implement the risk management work, the risk management cost accounting is the basic factor and the guarantee condition for the optimal allocation of management resources. However, the cost of risk management has a high degree of structural specificity and virtualization of output, resulting in higher difficulty in accounting. In this case, the ABC method is applied to the cost accounting of ERM and closely integrated with the workflow in risk management, To optimize the allocation of resource consumption, accurate accounting of output costs and improve the quality and efficiency of enterprise risk management cost accounting.