Изследване на някои предпоставки за въвеждане и информационно осигуряване на оперативния контролинг в застрахователното дружество
Research on some prerequisites for implementing and informational assurance of the operating control in the insurance company

Summary/Abstract: In the material are discussed specific features of insurance activity and its management. The operating control is a step forward in the refinement of the insurance company management and a successful formula for overcoming its drawbacks for completing the intended tasks. It implements its own methodological and instrumental basics on the grounds of determined by the market conditions for insurance activity, but using the advantages of informational technologies and assisting the management of the insurance company in making timely, analytical and correct management decisions.Insurance is “establishing, organising, managing and allocating of money funds by a specialised insurance company, made up of premiums of juridical and physical persons that is intended to recover accidental but indispensable damages from natural disasters and accidents to some of the contributors or to help them”. The accumulation and allocation of the insurance fund is an incessant process. Finding and applying the proper approach and methods which will ensure the process and help the insurance company managing board in achieving its goals and better finance results, is a problem of the present day for each insurer – no matter newly established or long–existing on the market. One such method is the Operating control which is in its contents – a blend of management tasks on coordination of planning, control, accounting and informational security of the insurance company, orientated to its future development. Having in mind the specific characteristics of the insurance business and applying the questionnaire method we have proved our basic thesis - that there are currently circumstances for implementing and functioning of the operating control and its informational assurance in the insurance company, which is vital for making quick and quality managing decisions.

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