Home  Journals  International Accounting  9(159) - 2011 March

The features of budgeting in management accounting of insurance companies

Available online: 2 March 2011

Subject Heading: INSURANCE ACTIVITIES

JEL Classification: 

The current economic crisis development stimulates enterprises of industrial and financial sectors being very attentive to their expenses. In practice this aim is achieved by budgeting which has its typical features in insurance. The mechanism of budgeting in management accounting of insurance companies is described in this article, the financial model of budget system and forming final accounting indicators of budgets in system of financial and management accounting are also researched.

Keywords: insurance companies, management accounting, budgeting, financial model of budget system, types of budgets, informational base of budgeting, financial and nonfinancial budget indications, reports of execution of budgets

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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