Budgeting in insurance companies: specificity of tasks, functions and budgetary process stages

Autor:	Yana Nikitina, Guzaliya Klychova, Alsu Zakirova
Rok vydání:	2014
Předmět:	Process management Process (engineering) Business
Zdroj:	Vestnik of Kazan State Agrarian University. 9:44-49
ISSN:	2073-0462
DOI:	10.12737/6494
Popis:	This article discusses the features of insurance as a financial category, concept, objectives, functions and stages of budgeting, as an element of management accounting system in the insurance companies with regard to their specific industries. We offer the system of key performance indicators, which are taken into account capabilities of the organization and development trend of the market sector in which it operates.
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::07d99b0fc23c91f81a07919a75c264e5 https://doi.org/10.12737/6494 Zobrazit plný text záznamu