Home  Journals  International Accounting  37(187) - 2011 October

Modern methods of management accounting and controlling in the insurance companies

Available online: 19 October 2011

Subject Heading: Account problems

JEL Classification: 

Current factors of running business require changes in technologies of management and cause improved methods of management accounting and controlling. One of such methods is activity based costing (ABC) and developed on it’s base the technology of activity based budgeting. In spite of obvious advantages the implementation of ABC in practice as production as insurance companies is time-taking. New improved technology of ABC - Time Driven Activity-Based Costing (TDABC) suggested by scientists recently can help to simplify the introduction of idea of ABC in practice. The method of TDABC for insurance companies is described in the article.

Keywords: insurance companies, management accounting, controlling, cost value of insurance service, business-process in insurance company, ABC-costing, Time Driven ABC, system of estimative control indicators

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

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