Računovodstveno praćenje uspješnosti poslovanja neživotnih osiguranja

master's thesis

• Title (english): Accounting treatment of business performance of non-life insurance companies
• Author: Antonio Mladar
• Mentor: Vesna Vašiček (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Hrvoje Perčević (član 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: 2019-09-25, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom radu prikazana su temeljna obilježja i zakonodavni okvir osiguravajućih društava, način na koji posluju te računovodstveno praćenje uspješnosti njihovog poslovanja, s naglaskom na neživotna osiguranja. Osiguravajuća društva specifične su financijske institucije čija je osnovna djelatnost pružanje ekonomske zaštite od rizika koji mogu pogoditi pojedince ili imovinu. Osim sklapanja ugovora o osiguranju i likvidacije šteta koje su se dogodile, važni su institucionalni investitori koji ulažu značajna sredstva na financijskom tržištu. Prihodi i rashodi koje generiraju takvim aktivnostima odrednica su njihove uspješnosti poslovanja. Stoga se ovaj rad fokusira na računovodstveno praćenje i vrste prihoda i rashoda neživotnih osiguranja te način utvrđivanja financijskog rezultata poslovanja i implikacije koje taj rezultat ima na daljnje poslovanje osiguravajućeg društva.

Abstract (english)

This thesis shows main characteristics and legislative framework of insurance companies, the way they operate and accounting treatment of their business performance, with emphasis on non-life insurance. Insurance companies are specific financial institutions whose core business is to offer protection against the risks that can have economic impact on individuals or property. Besides concluding insurance contracts and adjusting claims that happened, they are important institutional investors that invest significant funds in financial market. Income and expenses, that such activities generate, define their business performance. This thesis focuses on accounting treatment and categories of income and expenses of non-life insurance companies, the way financial result is determined and the impact that result has on further business activity of insurance companies.

• Keywords: osiguravajuća društva; računovodstvo; prihodi; rashodi; financijski rezultat poslovanja
• Keywords (english): insurance companies; accounting; income; expenses; financial performance
• Language: croatian
• URN:NBN: urn:nbn:hr:148:515920
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2019-09-25 22:05:46