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2017, vol. 19, br. 3, str. 211-226
Komparativna analiza rezervacije šteta
aUniverzitet u Kragujevcu, Ekonomski fakultet
bComtrade group

e-adresazdjuric@kg.ac.rs
Ključne reči: tehničke rezerve; rezerve za štete; lančani indeksi; stopa šteta
Sažetak
Ključni procesi u poslovanju osiguravajućih društava, kojima se definiše finansijski bonitet njihovih poslovnih aktivnosti, kao najznačajniji element ističu adekvatan iznos tehničkih rezervi. Kvalitetna procena visine tehničkih rezervi predstavlja katalizator za brojne funkcionalne procese, koji kao krajni cilj imaju maksimiziranje profitabilnosti, konkurentnost i dalji razvoj, kroz širenje postojećih i uvođenje novih linija poslovanja. U radu su na podacima poslovanja jednog osiguravajućeg društva, u jednoj liniji osiguranja, primenjene različite, u praksi najčešće korišćene metode njihove procene, u cilju utvrđivanja razmera odstupanja projektovanih iznosa od stvarne realizacije šteta. Drugi pravac istraživanja, usmeren je na aktuarsku praksu neživotnih osiguravajućih društava koja posluju u Republici Srbiji, u cilju otkrivanja divergencije u primenjenoj metodologiji. Komparativna analiza dobijenih projekcija ukazuje na činjenicu da izabrane metode, najčešće korišćene u aktuarskoj praksi Republike Srbije, treba pratiti i preispitati. Rezultati višesmernog istraživanja i identifikovanja postojećih problema, daju koristan okvir i mehanizme podsticaja, kao i smernice za unapređivanje poslovanja i bolje pozicioniranje osiguranja u ekonomski ambijent Republike Srbije.
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O članku

jezik rada: srpski, engleski
vrsta rada: pregledni članak
DOI: 10.5937/ekonhor1703211D
objavljen u SCIndeksu: 01.02.2018.
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