Методичні аспекти аналізу фінансових результатів страхових компаній
Methodological Aspects of the Analysis of the Financial Results of Insurance Companies
Author(s): Olga Shinkarenko, Natalia BraziliiSubject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration, Socio-Economic Research
Published by: Кіровоградський національний технічний університет
Keywords: insurance company; insurance activities; financial results; revenues; expenses
Summary/Abstract: The article investigates scientific achievements in the field of assessing the financial activities of insurance companies in order to summarize the experience and form their own methods of analysis. Evaluation and monitoring of effectiveness of functioning of the insurance company should be based on relevant indicators that characterize the financial aspects of the insurer and can be a reliable management tool. The article is identified the need to develop methodological approach to the analysis of the financial performance of insurance companies. The method of analyzing the financial results of the insurance company includes the sequence of quantitative and qualitative assessment to form an information base for decision-making. The technique consists of groups of indicators that study results of the insurance activity, cost analysis, revenue analysis and analysis of financial results.
Journal: Наукові праці Кіровоградського національного технічного університету. Економічні науки
- Issue Year: 2015
- Issue No: 28
- Page Range: 164-173
- Page Count: 10
- Language: Ukrainian