| Summary: | 碩士 === 銘傳大學 === 風險管理與統計資訊研究所 === 92 === This study mainly examines the relationship between a number of variables,including risk retention,size of business,risk character of business and other expenses of risk management,and the costs for managing risks.Furthermore,this study also examines the cost-effectiveness of risk management in the IC manufacturing industry.On the other hand,a case study approach is adopted for this study.An electronic company is selected for the subject of this study.
The results showed that the factor of business risk character represents the most important impact factor to the costs of managing risks.The factor of risk retention is also an important impact factor. However,the factors of business size and other expenses of risk management have no impact on the costs of managing risks.In addition,the insurance tool is mostly used for managing risks,and insurance premium is a major cost of risk.
This study also provides three suggestions for the case company.The first suggestion is that the case company should place an emphasis on the recording and keeping about activities of risk management.The second is that the case company should integrate all tools for managing risks rather than only use the insurance tool.The final is that the case company should set up a risk management-oriented financial accounting system.
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