Study On The Application Of ABC In Cost Accounting Of Enterprise Risk Management

With the increase of market uncertainty and the improvement of complexity inenterprise business，risk management is more and more brought to the attention of thecompanies and regulators．Risk management cost is a necessary input for enterprises toimplement risk management．Its accurate accounting is important basis of rationalallocation of resources management and the basis for the effective risk management tocarry out and guarantee．However，the particularity of risk management cost and theoutput of virtualization increase the difficulty of cost accounting．How to make riskmanagement cost accounting scientific become a problem which urgently needs to besolved．Activity is a basis and bridge in Activity-Based Costing(ABC)．It can find areasonable and close-to-actual way to allocate resources through diging deeply，especially the indirect expenses，and then output accurate accounting cost．Riskmanagement is done by a series of activities and the proportion of indirect expensesproportion is high．In the indirect expenses，artificial cost accounts for the majority．SoI try to apply ABC to realize the accurate accounting of the cost of risk management，andprovide reference for enterprise to weigh the cost efficiency in risk management．Based on summary and reference to research achievements from domestic andforeign scholars．this article first discusses the necessity of introduction of ABC togetherwith the cost structure of risk management and its present calculation．Combined withthe principle of ABC，this article demonstrates the feasibility of its application．Then onthe premise of clear related concepts，this paper put forward the application frameworkof ABC in cost accounting of enterprise risk management and show the application stepsintuitively with the help of sample．Finally，based on the realistic background，the paperfurther points out the problems and countermeasures in application. In this paper， the innovations and contributions mainly displays in twoaspects．First，given to the research which combines ABC with risk management is less，this article demonstrates the necessity and feasibility of the application of ABC，whichprovided a new perspective and theoretical basis for the cost accounting of enterpriserisk ranagement．Second，the article design the specific application solutions of ABCfrom the perspective of practice，which made up for the inadequacy of theoreticalanalysis and had a certain realistic guiding significance to concrete operation inenterprises.