The Objectives and Responsabilities of Risk Management

Lavinia N. Costan (Popa)
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Lavinia N. Costan (Popa): Academy of Economic Studies

Social-Economic Debates, 2019, vol. 8, issue 1, 49-56

Abstract: In an economic public transport entity, strategic analysis is the preparatory stage, with a view to adopting and applying a new method of cost analysis conducted in relation to participatory management, the ABC method. The importance of the ABC method for strategic analysis can be explained by the fact that in an economic entity in any field of activity indirect costs represent much of the total cost of the production process and the cost inductors do not relate only to the production volume but also to other factors, the ABC method makes it possible to directly allocate costs to activities compared to the concepts of traditional costing methods.

Keywords: Risk management; corporate government; audit (search for similar items in EconPapers)
JEL-codes: C61 D21 (search for similar items in EconPapers)
Date: 2019
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