Концептуальні засади фінансового управління страховою компанією в сучасному бізнес-середовищі
Вантажиться...
Дата
2020
Автори
Приступа, Л.А.
Возовик, І. А.
Prystupa, L.
Vozovyk, I.
Назва журналу
Номер ISSN
Назва тому
Видавець
Хмельницький національний університет
Анотація
У статті визначено доцільність розгляду фінансового менеджменту страхової компанії як напрямку діяльності
(охоплює питання, пов’язані зі страховими ринками, його фінансовими ризиками, прибутковістю та ефективністю
використання окремих видів страхових продуктів та послуг) і як системи управління (містить керуючу та керовану
підсистеми та інформаційне забезпечення). На основі проведених досліджень конкретизовано базові засади фінансового
менеджменту страхової компанії в сучасному бізнес-середовищі з визначенням мети, основних і додаткових завдань та
ключових функцій. Визначено зміст і елементи стратегічного фінансового планування діяльності страхової компанії як
базового напряму фінансового менеджменту страховика.
Based on the study of content and structural content, it is determined that financial management can be considered as a direction of activity of the insurance company and as a management system. As a direction of activity of the insurance company financial management is an activity that covers issues related to the insurance market, its financial risk management, profitability and efficiency of the use of certain types of insurance products and services. It includes management activities related to: identifying the need for financial resources, identifying all alternative sources of funding and their evaluation; practical obtaining of financial resources and their effective use. As a management system, financial management includes: a managed subsystem (management objects), a management subsystem (management entity) and information support (information base). As a management system, financial management is a set of units entrusted with the functions of financial management of the insurance company. Based on the analytical generalization of information sources on the theory and practice of financial management and taking into account the specifics of insurance activities, the basic principles of financial management of an insurance company in today's business environment are specified with the definition of purpose (ensuring the competitiveness and financial stability of the insurer in the current and future period), main and additional tasks and key functions. The attention is focused on the key objectives of the financial management of the insurer about changes in the external and internal environment and defines the meaning and elements of strategic financial planning activities of the insurance company (forecasting of business, financial research, forming the balance of income and expenditure, identifying strategic alternatives optimization plans, their implementation and control ) as a basic direction of financial management of the insurer.
Based on the study of content and structural content, it is determined that financial management can be considered as a direction of activity of the insurance company and as a management system. As a direction of activity of the insurance company financial management is an activity that covers issues related to the insurance market, its financial risk management, profitability and efficiency of the use of certain types of insurance products and services. It includes management activities related to: identifying the need for financial resources, identifying all alternative sources of funding and their evaluation; practical obtaining of financial resources and their effective use. As a management system, financial management includes: a managed subsystem (management objects), a management subsystem (management entity) and information support (information base). As a management system, financial management is a set of units entrusted with the functions of financial management of the insurance company. Based on the analytical generalization of information sources on the theory and practice of financial management and taking into account the specifics of insurance activities, the basic principles of financial management of an insurance company in today's business environment are specified with the definition of purpose (ensuring the competitiveness and financial stability of the insurer in the current and future period), main and additional tasks and key functions. The attention is focused on the key objectives of the financial management of the insurer about changes in the external and internal environment and defines the meaning and elements of strategic financial planning activities of the insurance company (forecasting of business, financial research, forming the balance of income and expenditure, identifying strategic alternatives optimization plans, their implementation and control ) as a basic direction of financial management of the insurer.
Опис
Ключові слова
страхова компанія, фінансовий менеджмент, бізнес-середовище, фінансове планування, insurance company, financial management, business environment, financial planning
Бібліографічний опис
Приступа Л. А. Концептуальні засади фінансового управління страховою компанією в сучасному бізнес-середовищі / Л. А. Приступа, І. А. Возовик // Вісник Хмельницького національного університету. Економічні науки. – 2020. – № 2. – С. 125-129.