Controlling w zakładzie ubezpieczeń w świetle nowych uwarunkowań rynkowych
Controlling in the insurance company in the new market conditions

Summary/Abstract: The purpose of this article is to characterize the controlling system in the insurance company in the new market conditions. These changes are associated with the appearance of certain relationships within the financial group, new customer expectations, the implementation of Solvency II and the effects of financial crises. These changes are connected with the areas of capital management, product, sales, and investments, which relate to almost the whole scope of business of insurance company. The most important changes in the system controlling include: the modification of controlling strategic objectives, different character of cost accounting systems used in the calculation for management, change in the role of controlling, the ability to use management reports for supervisiory needs, targeting investment decisionmaking accounts for the implementation of the objectives of the conditioned different level of acceptable risk.

• Details
• Contents