在管理会计领域出现的风险成本管理是一个新的课题。为了使企业更好地应对风险成本管理问题,本文将从风险成本类型及其管理会计难点方面来探讨企业如何加强风险成本管理,让企业在成本会计处理过程中重视风险因素,实现可持续发展。 Risk cost management in the field of management accounting is a new topic. In order to make enterprises better deal with the issue of risk cost management, this article will explore how to strengthen risk cost management from the aspects of risk cost type and its management accounting difficulty, so that enterprises can attach importance to risk factors and achieve sustainable development in cost accounting process.