Izveštaj o tokovima gotovine i finansijsko odlučivanje u društvima za osiguranje
Cash Flow Statement and Financial Decision-Making in Insurance Companies

Summary/Abstract: Cash management is of great importance for the successful operation of insurance companies, and the amount of cash is affected by many management decisions. Often you might encounter in the financial papers and textbooks the assertion that cash is the „bloodstream“ of business. In this respect, it is emphasized that it is important for the accountants to provide timely information on cash flows. The report that is especially important for financial decision-making is the statement of cash flows, if one bears in mind that insurance companies take risks in dealing with intangible products, and therefore need to be sufficiently liquid and solvent to pay the obligations that are arising from claims at the time of the accident or the occurrence of hazards.

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