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2018, vol. 47, iss. 4, pp. 108-123
Cash flow statement and financial decision-making in insurance companies
aUniversity of Belgrade, Faculty of Organizational Sciences, Serbia
bUniversity of Kragujevac, Faculty of Hotel Management and Tourism, Vrnjačka Banja, Serbia, aleksandra.stankovi
Cash management is of great importance for the successful operation of insurance companies, and the amount of cash is affected by many management decisions. Often you might encounter in the financial papers and textbooks the assertion that cash is the 'bloodstream' of business. In this respect, it is emphasized that it is important for the accountants to provide timely information on cash flows. The report that is especially important for financial decision-making is the statement of cash flows, if one bears in mind that insurance companies take risks in dealing with intangible products, and therefore need to be sufficiently liquid and solvent to pay the obligations that are arising from claims at the time of the accident or the occurrence of hazards.
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article language: Serbian, English
document type: Review Paper
DOI: 10.5937/bankarstvo1804108K
published in SCIndeks: 14/02/2019
Creative Commons License 4.0

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