Poslovanje i financijsko izvještavanje osiguravajućih društva neživotnih osiguranja

master's thesis

• Title (english): Business and financial reports of insurance companies of non-life insurances
• Author: Nives Blagec
• Mentor: Vesna Vašiček (mentor); MBZ: 181411
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu istražen je zakonodavni okvir osiguranja u Republici Hrvatskoj te su definirana temeljna obilježja i funkcije osiguravajućih društava s glavnim osvrtom na neživotna osiguranja. Posebno je istraženo financijsko izvještavanje osiguravajućih društava koje je u funkciji transparentnog poslovanja, nadzora nad radom osiguravajućih društava i očuvanja stabilnosti sektora osiguranja. Zadatak osiguranja je da opasnosti kojima su izloženi osiguranici preraspodjeli na sve osiguranike te im za to isplati odgovarajuću naknadu sukladno sklopljenom ugovoru o osiguranju. Glavni pokazatelj uspješnosti i financijske situacije osiguravajućih društva su godišnji financijski izvještaji. U ovom radu pobliže su definirani izvještaj o financijskom položaju, račun dobiti i gubitka, izvještaj o novčanom toku te bilješke uz financijske izvještaje. Na konkretnom primjeru prikazano je poslovanje i uspješnost osiguravajućeg društva Euroherc, jednog od vodećih društva neživotnih osiguranja. Uz financijske izvještaje, uspješnost poslovanja navedenog osiguravajućeg društva analizirana je na temelju pokazatelja likvidnosti i profitabilnosti.

Abstract (english)

This paper defines the basic characteristics and functions of insurance companies with the main focus on non-life insurance as well as the legislative framework of insurance in Croatia and the importance of financial statements of insurance companies. The main task of the insurance company is to insure the life and the property of an individual or a company, and if an unfortunate event occurs, pay them the appropriate compensation per the concluded insurance contract. The main indicator of the success and financial situation of insurance companies is the annual financial report. The statement of financial position, income statement, cash flow statement, and notes to the financial statements are defined in more detail, later in the paper. A specific example shows the business and performance of the insurance company Euroherc, one of the leading non-life insurance companies. In addition to the financial statements, the business performance of the said insurance company is analyzed based on liquidity and profitability indicators.

• Keywords: osiguravajuća društva; zakoni; godišnji financijski izvještaji; pokazatelji likvidnosti; pokazatelji profitabilnosti
• Keywords (english): insurance companies; laws; annual financial statements; liquidity indicators; profitability indicators
• Language: croatian
• URN:NBN: urn:nbn:hr:148:303720
• Study programme: Title: Business Economics; specializations in: Finance, Accounting, Marketing, Organization and management, Trade, Tourism, Analysis and Business planning, Business informatics; Course: Accounting; Study programme type: university; Study level: graduate; Academic / professional title: diplomirani/a ekonomist/ekonomistica (diplomirani/a ekonomist/ekonomistica)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2020-09-30 07:32:31