Role of Accounting Information in the Decision-making Process of the Insurance Company

IF 1.6 3区 经济学 Q2 ECONOMICS Economica Pub Date : 2023-12-01 DOI:10.53486/econ.2023.125.103
Vladimir Dolghi
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Abstract

The insurance industry has multidimensional functions in a modern economy, interacting with many aspects of business activities and daily human life. Insurance is also an important mechanism for redistributing funds in economy, providing compensation for unplanned losses that are the subject of insurance. At the same time, generally speaking, the insurance sector contributes to strengthening and stabilizing the business of other entities in the general economy. The issue of the quality of information presented to the decision-making process is studied at various levels and remains topical, as the relevance of managerial decisions is significantly influenced by the information provided by the managerial accounting information system. The research methodology of the article includes the study of materials published on the subject at national and international level, the analysis of the regulatory framework in the field, the study of business processes specific to the activity of the insurance company and the application of own experience in the managerial and financial field.
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会计信息在保险公司决策过程中的作用
保险业在现代经济中具有多方面的功能,与商业活动和日常生活的许多方面相互作用。保险也是经济中资金再分配的重要机制,对属于保险标的的计划外损失提供补偿。与此同时,一般来说,保险业有助于加强和稳定整体经济中其他实体的业务。提供给决策过程的信息的质量问题在各个层面进行了研究,并且仍然是热门话题,因为管理决策的相关性受到管理会计信息系统提供的信息的重大影响。本文的研究方法包括研究在国家和国际层面上发表的有关该主题的材料,分析该领域的监管框架,研究保险公司活动的具体业务流程以及应用自己在管理和金融领域的经验。
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来源期刊
Economica
Economica ECONOMICS-
CiteScore
2.40
自引率
0.00%
发文量
49
审稿时长
5 weeks
期刊介绍: Economica is an international journal devoted to research in all branches of economics. Theoretical and empirical articles are welcome from all parts of the international research community. Economica is a leading economics journal, appearing high in the published citation rankings. In addition to the main papers which make up each issue, there is an extensive review section, covering a wide range of recently published titles at all levels.
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