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

descriptionPublicationkeyboard_double_arrow_right Article 14 Dec 2014 English Publisher:Kazan State Agrarian UniversityJournal:Vestnik of Kazan State Agrarian University, volume 9, pages 44-49 (issn: 2073-0462,

Copyright policy )

Authors: Yana Nikitina; null Никитина; Guzaliya Klychova; null Клычова; Alsu Zakirova; null Закирова;

doi: 10.12737/6494

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

- Summary
- Metrics

Abstract

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.

Impact byBIP!

	selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	2
	popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.	Average
	influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).	Top 10%
	impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.	Average