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AVS-METHOD use in the insurance organizations

Shakaramova A.A. the financial director of Open Company «LEONI Vajering Sistems (РУС)» ( shakaramova@yandex.ru )

Journal: International accounting, #18, 2011

Development of the insurance organization is based on effective administrative decisions. The competitive environment in the market of insurance services makes demands to structure and quality of the information underlying administrative decisions. In article pricing questions in the market of insurance services, calculation of the cost price of insurance service, definition of financial result of activity of the insurance organizations from the point of view of insurance kinds are considered, the mechanism of application of the AVS-METHOD in practice of the insurance organizations reveals.


The features of budgeting in management accounting of insurance companies

Ermakova N.A. professor of chair «the Finance and the account», Kama State of Engineering Economic Academy, Naberezhnye Chelni ( naermakova@yandex.ru )

Shakaramova A.A. finance manager, LEONI Wiring Systems (RUS) ( shakaramova@yandex.ru )

Journal: International accounting, #9, 2011

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.


Modern methods of management accounting and controlling in the insurance companies

Shakaramova A.A. the financial director of Open Company «LEONI Vajering Sistems (РУС)» ( shakaramova@yandex.ru )

Journal: International accounting, #37, 2011

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.


The TDABB methodology in the management control of insurance companies

Ermakova N.A. Branch of Kazan (Volga) Federal University in Naberezhnye Chelny, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ( naermakova@yandex.ru )

Shakaramova A.A. Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ( shakaramova@yandex.ru )

Journal: International accounting, #16, 2017

Importance Due to the negative trend in reducing the number of insurance companies as a response of the insurance market to crisis phenomena, it is crucial to optimize management processes within insurance companies. It requires implementing efficient management control and creating reliable in-house information systems as a condition and a tool of efficient management.
Objectives The study aims to define the nature of TDABB (Time-Driven Activity-Based Budgeting) methodology or budgeting based on types of activities and time measurement on the insurance company case.
Methods In the study, we employ the integrated approach based on the budget method and activity-based costing (ABC-method).
Results We developed an algorithm of applying the TDABB methodology as a modern tool of management control in insurance companies. The approach integrates the budget method and the ABC-method in insurance companies, enabling to build a budgeting system, which is based on a radically different process organization of responsibility centers.
Conclusions When implemented, the developed methodology will contribute to efficient functioning of insurance companies under crisis phenomena in the national insurance market, and enhance their competitiveness in the international insurance market.


The TDABB methodology in the management control of insurance companies

Ermakova N.A. Branch of Kazan (Volga) Federal University in Naberezhnye Chelny, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ( naermakova@yandex.ru )

Shakaramova A.A. Naberezhnye Chelny, Republic of Tatarstan, Russian Federation ( shakaramova@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #5, 2016

Importance Due to the negative trend in reducing the number of insurance companies as a response of the insurance market to crisis phenomena, it is crucial to optimize management processes within insurance companies. It requires implementing efficient management control and creating reliable in-house information systems as a condition and a tool of efficient management.
Objectives The study aims to define the nature of TDABB (Time-Driven Activity-Based Budgeting) methodology or budgeting based on types of activities and time measurement on the insurance company case.
Methods In the study, we employ the integrated approach based on the budget method and activity-based costing (ABC-method).
Results We developed an algorithm of applying the TDABB methodology as a modern tool of management control in insurance companies. The approach integrates the budget method and the ABC-method in insurance companies, enabling to build a budgeting system, which is based on a radically different process organization of responsibility centers.
Conclusions When implemented, the developed methodology will contribute to efficient functioning of insurance companies under crisis phenomena in the national insurance market, and enhance their competitiveness in the international insurance market.


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