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The Objectives and Responsabilities of Risk Management

Author

Listed:
  • Lavinia N. Costan (Popa)

    (Academy of Economic Studies)

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.

Suggested Citation

  • Lavinia N. Costan (Popa), 2019. "The Objectives and Responsabilities of Risk Management," Social-Economic Debates, Association for Entreprenorial Spirit Promotion, vol. 8(1), pages 49-56, April.
    • Handle: RePEc:sdb:social:v:8:y:2019:i:1:p:49-56
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    More about this item

    Keywords

    Risk management; corporate government; audit;
    All these keywords.

    JEL classification:

    • D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis

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