The article examines the effectiveness of acquisition costs distribution in insurance companies. Author proposes a model of acquisition costs planning with the purpose to increase companies’ profit for each insurance product, which will improve general financial performance of insurance company and provide accounting and analytical tools for the management of the insurance company or a group of insurance companies.
insurance, acquisition costs, model, planning, profit, functional dependencies
1. Bauers N. Aktuarnaya matematika/ N. Bauers, Kh. Gerber, D. Dzhons, S. Nesbitt, Dzh. Khikman; Per. s angl., pod red. V.K. Malinovskogo. – M.: Yanus-K, 2001
2. Borodulin A.N., Zalozhnev D.A. Analiz riskov investitsionnykh resheniy na osnove aktuarnykh raschetov / A. Borodulin, D. Zalozhnev. Ekonomika i menedzhment sistem upravleniya. – 2013. – № 1 (5). – S. 28 – 35.
3. Zalozhnev A.Yu., Peremezhko D.V. Zadacha povysheniya effektivnosti raspredeleniya akvizitsionnykh raskhodov mnogoprofil´noy gruppy strakhovykh kompaniy. KhII Vserossiyskoe soveshchanie po problemam upravleniya VSPU-2014. Moskva, 16-19 iyunya 2014 G.: Trudy. [Elektronnyy resurs] – M.: Institut problem upravleniya im. V.A. Trapeznikova RAN, 2014. – 9616 s.
4. Summirovanie pogreshnostey izmereniy / Entsiklopediya ASU TP. Glava 4 «Izmeritel´nye kanaly». Razdel 4.4. URL: http://www.bookasutp.ru/Chapter4_4.aspx.
5. MI 2230-2000 GSI. Obespechenie effektivnosti izmereniy pri upravlenii tekhnologicheskimi protsessami. Otsenivanie pogreshnosti izmereniy pri ogranichennoy iskhodnoy informatsii. URL: http://www.gosthelp.ru/text/MI22322000GSIObespechenie.html.
6. Ingland R. Ovladevaya ITIL / Per. s angl. — M.: Layvbuk, 2011. – 200 s.
7. Beard R., Pentikäinen T., Pesonen E. Risk theory: the stochastic basis of insurance. London: Chapman and Hall, 1984.
8. Bouchaud J.-P., Potters M. Theory of financial risk and derivative pricing: from statistical physics to risk management. Cambridge: Cambridge University Press, 2003.
9. Managing business risk: a practical guide to protecting your business / Consultant editor J. Reuvid. London: Kogan Page, 2010.