風險管理的演進與發展 Source: Price Waterhouse Coopers 1980s 1990s 20007 Focus on revenue and Portfolio Cost Management >Bring together management management of profitability and Risk-adjusted rIs performance Transfer Value at >Fully integrated prIcing Risk profitability and risk information Activity costing >Forward-looking, ot just static Mark-to Focus on risk Control management tools market Quantitative Focus4 1980s 1990s 2000+ Focus on Revenue and Cost Management Focus on Risk Control ; Quantitative Focus ➢Bring together management of profitability and risk. ➢Fully integrated profitability and risk information. ➢Forward-looking, not just static management tools. Transfer pricing Activity￾based costing Mark-to￾market Portfolio management Risk-adjusted performance Value at Risk 風險管理的演進與發展 Source：PriceWaterhouseCoopers