Pomiar ryzyka kosztów w przedsiębiorstwie
Measuring the cost risk in enterprises

Summary/Abstract: Incurring costs in connection with the economic activity pursued by an enterprise is a process which takes place over time. The process occurs in conditions characterised by a high variability of internal and external factors. This makes costs an economic category exposed to a risk that is subject to management in an enterprise. To this end, the risk accompanying cost increase should be measured. The measurement can be made by means of various measures of the risk involved in the activity of an enterprise. This paper will demonstrate three types of risk measures with respect to costs: volatility measures, security and downside measures, and sensitivity measures. The measures will be adapted to measuring the risk of the costs and contribute to measuring the economic benefits (financial results) of an enterprise. Using the results of the measurement enables cost risk control.

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