Risk costs
Risk costs is a term from business administration . Strictly speaking, risk costs are an unclean type of cost , since when the costs are broken down according to the type of cost goods consumed, such as B. materials, resources and other real, nominal or information goods , already exist corresponding cost types. The reason why they are treated as a separate primary cost type lies in the separation of the ordinary and extraordinary consumption of the cost goods for the purposes of cost control in cost and performance accounting .
The extraordinary consumption of the cost goods is therefore grouped under the cost type risk costs.