Analiza troškova poslovanja u djelatnosti osiguravajućih društava : završni rad

Troškovi su resursi koji se moraju žrtvovati da bi se postigao određeni cilj. Pod pojmom upravljanja troškovima podrazumijevamo kontrolu troškova i smanjenje troškova, a cilj upravljanja troškovima je postići što veću dugoročnu korist od nastalog troška. Osiguranje je transfer rizika s osiguranika na osiguravatelja, koji prihvaća da nadoknadi slučajne štete onima kod kojih su nastale i raspodijeli ih na sve članove rizične zajednice. Što se tiče troškova u osiguranju, osnovne kategorije troškova su trošak pribave, troškovi uprave, troškovi financijskih ulaganja i ostali osigurateljno tehnički izdaci. Predmet istraživanja ovog rada je računovodstvena analiza troškova specifičnih za djelatnost osiguranja značajnih za upravljanje poslovanjem. U tu svrhu prikazala su se obilježja različitih vrsta troškova u poslovanju, te se u praktičnom dijelu rada pozornost obratila na troškove specifične za djelatnost osiguranja. Cilj ovog rada je objasniti ulogu i značaj troškova u poslovanju, te na praktičnom primjeru osiguravajućih društava prikazati specifične vrste troškove vezanih za tu djelatnost. U praktičnom dijelu rada se pristupilo analizi troškova u Croatia osiguranju, Euroherc i Jadranskom osiguranju koristeći postupke horizontalne i vertikalne analize. Promatrani su troškovi kroz godine, njihova promjena, te udjeli pojedinog troška u ukupnim troškovima. Nakon analize, prikazana je struktura glavnih kategorija troškova u sva tri promatrana društva, gdje je vidljivo da troškovi pribave zauzimaju najveći udio u ukupnim troškovima, zatim administrativni troškovi, a ostali poslovni rashodi i financijski rashodi imaju male udjele u ukupnim troškovima.Costs are the resources that must be sacrificed to achieve a certain goal. Under the concept of cost management, we mean cost control and cost reduction, and the goal of cost management is to achieve the long-term benefit from the resulting cost. Insurance is the transfer of risk from insurers to insurers, who accepts to compensate for incidental damages to those in which they are incurred and to distribute them to all members of the risk community. As far as insurance costs are concerned, the basic cost categories are the cost of obtaining, management costs, financial investment costs and other insurance technical expenses. The subject of this paper is an accounting analysis of the costs specific to the insurance business that is significant for business management. To that purpose, the characteristics of various types of operating costs were presented and in the practical part of the work, attention was paid to the costs specific to the insurance business. The aim of this paper is to explain the role and importance of costs in business, and on a practical example of insurance companies to show specific types of costs related to this business. In the practical part of the paper, an analysis of costs in Croatia insurance, Euroherc and Adriatic insurance was carried out using horizontal and vertical analysis procedures. Costs were observed over the years, their change, and share of individual cost in total costs. After the analysis, the structure of the main categories of costs is shown in all three observed companies, where it is apparent that the acquisition costs occupy the largest share in total costs, then administrative costs, and other operating expenses and financial expenses have small shares in total costs