Draudimo įmonių veiklos vertinimo sistema

Collection:
Mokslo publikacijos / Scientific publications
Document Type:
Knygos dalis / Part of the book
Language:
Lietuvių kalba / Lithuanian
Title:
Draudimo įmonių veiklos vertinimo sistema
Alternative Title:
System of evaluating insurance companies activities
Keywords:
LT
Draudimo įmonių veikla; Draudimo įmonė; Finansinė analizė; Likvidumo rodikliai; Pelningumas; Pelningumo rodikliai; Veiklos analizė; Įmonių vertinimas.
EN
Business analysi; Corporate valuation; Financial analysis; Insurance companies activities; Insurance company; Liquidity indicators; Profitability; Profitability indicators.
Summary / Abstract:

LTStraipsnyje yra analizuojami draudimo įmonių veiklos vertinimo teoriniai aspektai. Straipsnyje didelis dėmesys yra skiriamas draudimo įmonių veiklos vertinimo specifikos bei draudimo įmonių veiklos finansinės analizės rodiklių vertinimui. Išanalizavus draudimo įmonių veiklą bei išskyrus jos specifiškumą lemiančius veiksmus, nustatyta, jog standartiniai ir plačiai naudojami įmonių veiklos vertinimo rodikliai dažnai nėra tinkami draudimo įmonių veiklos vertinimui. Straipsnyje yra atliekama mokslinės literatūros lyginamoji analizė bei pateikiami pagrindiniai draudimo įmonių veiklos vertinimo rodikliai, atsižvelgiant į draudimo įmonių veiklos specifiką. [Iš leidinio]

ENTheoretical aspects of insurance companies' performance evaluation are analyzed in the article. The analysis focuses on the insurance companies' activities specifics and financial analysis indicators of insurance companies' activities. The comparative analysis of the scientific literature is made in the article. Moreover, the main financial analysis indicators of insurance companies' activities are presented in the article. Insurance companies' activities assessment and business results financial analysis is relevant not only for insurance companies itself, but also for existing and potential customers and investors. In order fully evaluate the insurance company's activities, it is reasonable to create the system of activities evaluation, which would enable to assess an insurance company's financial situation and results. The aim of the article – after the analysis of the scientific and practical literature on corporate performance evaluation, financial analysis and considering the specifics of insurance companies activities, to create a potential insurance company activities' evaluation system and to set indicators, which would compose it. After analysis of insurance activities specifics, it can be stated, mat insurance activities is dedicated for risk management. In addition, the investment management plays an important role in the insurance company's business results.Insurance companies' activities specific determines that standard and is widely used financial analysis indicators are often not re-usable for the financial evaluation of insurance companies' results and it requires to adjust them. Insurance activities evaluation includes insurance portfolio, insurance premiums and insurance benefits evaluation. The very important role of the insurance company's financial performance evaluation takes the technical provisions. It is crucial to include them in the insurance company's financial analysis. [From the publication]

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https://www.lituanistika.lt/content/47752
Updated:
2020-03-03 14:06:17
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