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AICPA知識(shí)點(diǎn)：企業(yè)風(fēng)險(xiǎn)管理介紹
2020年AICPA考試已經(jīng)開始啦！ Enterprise Risk Management是BEC考試的重點(diǎn)。下面，小編就帶大家梳理一遍AICPA知識(shí)點(diǎn)：企業(yè)風(fēng)險(xiǎn)管理，趕快收藏起來~~
Introduction to Enterprise Risk Management
1.Assist organization response to risk management 企業(yè)風(fēng)險(xiǎn)管理幫助企業(yè)去應(yīng)對管理風(fēng)險(xiǎn)
2.Integrating with strategy and performance 企業(yè)風(fēng)險(xiǎn)管理服務(wù)于企業(yè)戰(zhàn)略和績效的實(shí)現(xiàn)
Risk：the possibility that events will occur and affect the achievement of strategy and business objectives
1-1. Value
Provide value for stakeholders
All entities face risk in the pursuit of value for their stakeholders 在追求價(jià)值的過程中需要面對風(fēng)險(xiǎn)
Management decision will affect the development of value
Value Creation：Benefit>resource costs (people, financial capital, tech, brand…)
Value Preservation：sustainable operating profit (efficiently and effectively) - ongoing
Value Erosion：Cost > Benefit, faulty strategy and inefficient operations cause value to decline
Value Realization：benefits created by the organization are received by stakeholders
1-2. Mission, Vision, and Core Values
Mission：why company exists
Vision：what it hopes to achieve
Core Value：beliefs and ideals about what is good or bad, how to achieve goals
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