Study On The Risk Assessment Of Cost Consulting Service Based On The Whole Process Management

With the sustained and rapid development of the national economy,the demand of the whole process cost consulting service market has expanded rapidly,compared with the mature development mode of the whole process cost consulting service abroad,the poor risk management level of the whole process cost consulting service in China has seriously restricted the development of the business,while risk identification and risk assessment are the core content of risk management,therefore,to research the risks and risk assessment methods of the whole process cost consulting service in China has important theoretical meaning and practical value.This research is based on the need of improving the risk management ability of the whole process cost consulting service,combined with theoretical analysis and application,through the literature review,the questionnaire survey,the expert inquiry and so on,researching the risk factors of the whole process cost consulting service and risk assessment methods of our country,the main content of this paper,as follows:Firstly,on the basis of a comprehensive analysis of the risk factors affecting the whole process cost consulting service in China,the concept,function and method of risk and risk identification are elaborated.Based on the common risk identification tool of work-risk decoposition method,expert inquiry and so on,that decompose and identify the relevant risk factors,finally the risk factors of the whole process cost consulting service mainly include professional ethics risk,business skill risk,internal control risk and external risk,total 16 specific risk factors.Secondly,the Analytic Hierarchy Process,which is applied to the risk assessment of the whole process cost consulting service,that complete the construction of risk assessment model of the whole process cost consulting service.Then combining with the theory of fuzzy mathematics evaluation method,this paper evaluates the risk of the whole process cost consulting service on the basis of quantitative indexes.The evaluation process includes three parts: data collection and processing,evaluation of standard matrix and construction of scheme layer membership matrix,synthesis of membership matrix and comprehensive evaluation.Through the comprehensive evaluation of fuzzy mathematics,which make the conclusion of risk assessment to be more comprehensive and accurate.Finally,using the evaluation model in this paper and combining with the method of fuzzy mathematics evaluation,taking the branch actual service of Arcadis Consulting Company as an example,the risk assessment of the whole process cost consulting service undertaken by this branch is carried out.The evaluation conclusion is consistent with the actual risk of this service,thus verifying the practicability of risk identification results,assessment models and assessment methods in this paper.The application suggestions of risk assessment results and the risk management purpose of the whole process cost consulting service are also put forward.