摘要：随着经济和企业科技实力的发展，企业想要通过价格调控来谋求利润已经不太能顺应市场发展趋势，所以企业只能从成本管理入手营造企业利润空间。然而，成本管理过程中，会形成一些不确定因素给企业带来风险。这种风险一般从会计的账务处理、生产加工流程和大环境政策变动下企业原材料价格变动三个方面体现出来。为了规避风险并且有效的止损，企业应该通过因素分析法和二元一次方程法合理计算，针对风险类别提出具体的防范和解决措施。文章以扬中某企业为例，分析该企业的成本风险和该企业自身的解决措施，并指出该企业风险防范的优缺点，吸取经验和教训。全文将通过理论加实际的分析，希望能帮助企业在成本风险发生时能够正确的认识并识别风险，避免成本风险的影响继续扩大，在成本风险发生后能够及时的减小损失。

关键词：风险；成本风险；防范措施

Research on Enterprise Cost Risk Management and Preventive Measures

Abstract：With the development of economic and technological strength of  enterprises, enterprises want to seek price through the price control has been less able to adapt to market trends, so companies can only start from the cost management to create corporate profit margins. However, the cost management process, will form a number of uncertain factors to bring risks to the enterprise. This risk is generally from the accounting of accounting processing, production and processing processes and changes in environmental policy under the enterprise raw material price changes reflected in three aspects. In order to avoid the risk and effective stop-loss, enterprises should be through the factor analysis and binary one-way equation reasonable calculation, for the risk category to propose specific measures  to prevent and solve. This paper takes an enterprise in Yangzhong as an example to analyze the cost risk of the enterprise and the solution of the enterprise itself, and points out the advantages and disadvantages of the enterprise risk prevention, and draws lessons and lessons. The full text will be through the theory and practical analysis, hoping to help enterprises in the cost of risk occurs when the correct understanding and identification of risks, to avoid the impact of cost risk continues to expand, after the cost of risk to reduce losses in time.

Keywords: risk; cost risk; precautionary measures

目录

0引言 1

1绪论 1

1.1研究背景和意义 1

1.1.1研究背景 1

1.1.2研究意义 1

1.2国内外研究综述 2

1.3研究思路及内容 3

1.4研究方法 3

2企业成本管理风险的内涵 3

2.1风险管理与风险成本 4

2.1.1风险管理 4

2.1.2风险成本 4

2.2企业成本风险管理的理解 6

2.2.1企业成本风险的含义 6

2.2.2企业成本风险的分类 6

2.3企业成本风险的管理过程 8

3企业成本分析方法和成本风险的估计方法 10

3.1企业成本分析方法 10

3.1.1变动成本法 10

3.2企业成本风险分析方法