• Risk - A Cost to Allocate?: An Emipirical Study of Business Practice 

      Forland, Sven Ivar; Upadhyay, Varun (Master thesis, 2011)
      The combination of risk management and cost allocation in order to allocate risk in a sensible manner is a field with not much existing theory. The ABC (Activity Based Costing) model seems as an appropriate cost allocation ...