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Fіnansova statistics - Shustіkov AA
3.3. Statistichnі pokazniki fіnansovih rezultatіv i platospromozhnіst INSURANCE organіzatsіy
Statistics fіnansovih rezultatіv INSURANCE organіzatsіy vivchaє obsyag dohodіv i vitrat INSURANCE organіzatsіy, їh warehouse harakterizuє utvorennya i rozpodіl pributku, vimіryuє that analіzuє rentabelnіst dіyalnostі strahovikіv.
Before dohodіv od strahovoї dіyalnostі nalezhat:
- zaroblenі strahovі platezhі (strahovі vneski, strahovі premії);
- komіsіynі vinagorodi of reinsurance;
- chastka od an insurance sum of insurance i vіdshkoduvan, splachenih perestrahovikam;
- povernutі sumi s tsentralіzovanih Insurance Reserve fondіv;
- povernutі sumi tehnіchnih rezervіv that іnshih nezaroblenih premіy have vipadkah on i minds, peredbachenih acts chinnogo zakonodavstva.
Together tsі gross revenues skladayut dohіd strahovoї organіzatsії, mainly Jerel yakogo Je nadhodzhennya od INSURANCE platezhіv. When analіzі gross income of insurance zavdannyam organіzatsіy Je vivchennya dinamіki nadhodzhen INSURANCE platezhіv, otsіnka vplivu okremih faktorіv on їh prirіst. Taqiy analіz neobhіdno provoditi strahuvannya for species, species that rizikіv іnshim acquaint themselves.
Before vitrat insurers nalezhat:
- viplata the insurance sum i vіdshkoduvan of insurance;
- vіdrahuvannya to tsentralіzovanih Insurance Reserve fondіv;
- vіdrahuvannya tehnіchnі in reserve;
- vitrati to conduct strahuvannya;
- INSHI vitrati scho vklyuchayutsya to sobіvartostі INSURANCE poslug.
HEAD Elements vitrat Je viplati insurance vіdshkoduvannya i vikupnih sum. Statistics vivchaє їh dinamіku, viznachaє vpliv okremih faktorіv on їh zmіnu. When analіzі rozrahovuyutsya pokazniki dinamіchnogo row prirіst pokaznika scho obumovleny serednіm rozmіrom viplat in rozrahunku one dogovіr i kіlkіstyu viplat, viyavlyayutsya zakonomіrnostі in zmіnі vitrat INSURANCE organіzatsіy s viplati insurance vіdshkoduvannya. Analіz ostannіh neobhіdno zdіysnyuvati in rozrіzі INSURANCE rizikіv, vidіv strahuvannya, insurance organіzatsіy, vikoristovuyuchi pokaznik rozmіru viplat one hryvnia INSURANCE platezhіv.
Prybutok i rentabelnіst Je Main pokaznikami fіnansovih rezultatіv INSURANCE organіzatsіy.
Rozrahovuyutsya takі pokazniki pributku: Prybutok strahovoї dіyalnostі; Carrying Prybutok; Prybutok clean; Prybutok scho opodatkovuєtsya. Prybutok od strahovoї dіyalnostі viznachaєtsya yak rіznitsya mіzh gross income i sumoyu vitrat i vіdrahuvan. Carrying Prybutok strahovoї organіzatsії dorіvnyuє sumі pributku od strahovoї dіyalnostі i dohodіv (vitrat) od nestrahovoї dіyalnostі. Income (vitrati) od nestrahovoї dіyalnostі skladayutsya іz dohodіv scho otrimanі od uchastі in dіyalnostі suspіlnih of companies, orendnoї pay, divіdendіv for aktsіyami, oblіgatsіyami that іnshimi tsіnnimi Papero, sumi vіdsotkіv on deposits that іnshih dohodіv, pov'yazanih s non-insurance dіyalnіstyu.
Clean Prybutok i Prybutok, yaky obkladaєtsya podatkom, rozrahovuєtsya by general techniques.
For otsіnki pributkovostі in strahuvannі vikoristovuyut kіlka pokaznikіv rentabelnostі: rentabelnіst organіzatsіy of insurance; rentabelnіst strahovoї dіyalnostі; rentabelnіst okremih vidіv strahuvannya.
Rentabelnіst strahovoї organіzatsії rozrahovuєtsya yak vіdnoshennya pributku to Vlasnyi kapіtalu. Rentabelnіst strahovoї dіyalnostі obchislyuєtsya vіdnoshennyam pributku scho otrimano od strahovoї dіyalnostі to sumi vitrat i vіdrahuvan strahovoї organіzatsії. Rozrahunok rentabelnostі on whether Money Does mean strahuvannya (abo insurance riziku) can be vikonati Shlyakhov porіvnyannya pributku, yaky otrimano od vіdpovіdnogo mind strahuvannya (insurance riziku), i strahovoї abo sumi sumi INSURANCE platezhіv on tsomu Well strahuvannya mind.
Rentabelnіst strahovoї organіzatsії Je nayzagalnіshim pokaznikom porіvnyano s rentabelnіstyu strahovoї dіyalnostі, more Purshia pokaznik vіdobrazhaє fіnansovі result od strahovoї yak, so i nestrahovoї dіyalnostі.
For factorial analіzu dinamіki pokaznikіv rentabelnostі vikoristovuyutsya statistichnі methods. Rozglyanemo їh zastosuvannya prikladі on one s they - the insurance rentabelnostі platezhіv (K 2), scho yak rozrahovuєtsya vіdnoshennya pributku (P) to the insurance platezhіv (SP). To characterize dinamіki rentabelnostі by Grupo strahuvalnikіv vikoristovuєtsya system іndeksіv serednіh values:
Іndeks zmіnnogo warehouse obchislyuєtsya of formula
.
de d - chastka INSURANCE platezhіv okremih group strahuvalnikіv in їh zagalnomu obsyazі. Іndeks demonstruє, yak zmіnilas serednya rentabelnіst INSURANCE platezhіv in tsіlomu on strahovіy kompanії.
Іndeks fіksovanogo warehouse, yaky rozrahovuєtsya of formula
.
pokazuє, yak zmіnilasya serednya rentabelnіst on kompanії in tsіlomu for rakhunok dinamіki rentabelnostі INSURANCE GROUP platezhіv on okremih strahuvalnikіv.
Іndeks structural zrushen mozhna Know for formula
Vіn svіdchit, yak zmіnilas serednya rentabelnіst on kompanії in tsіlomu tіlki for rakhunok zmіni rozpodіlu INSURANCE GROUP platezhіv on strahuvalnikіv.
To dwellers insurers Mali dostatno resursіv for SPLAT precisely i maybutnіh zobov'yazan before strahuvalnikami, stink povinnі pіdtrimuvati mіnіmalnu Mezhuyev svoєї platospromozhnostі viglyadі from the reserve fund. Tsei Fund serve to Zahist strahovikіv od rizikіv, pov'yazanih Zi INSURANCE dіyalnіstyu, zokrema s vipadkovimi Oscillations pretenzіy, negative results іnvestitsіynoї dіyalnostі, nedolіkami reinsurance program, great zbitkami that іn. Platospromozhnіst zasvіdchuє mozhlivіst sub'єkta market analysis (insurers) vikonati svoї strahovі zobov'yazannya zgіdno s minds of the insurance contract. Same nayavnіst vіdpovіdnoї strahovoї sumi at viznacheny termіn i harakterizuє rіven platospromozhnostі insurers.
Platospromozhnіst strahovoї kompanії pіdtrimuєtsya yak rakhunok for nadannya poslug of insurance that the insurance akumulyatsії vіdpovіdnih premіy, so i for rakhunok pributkіv insurers od іnvestitsіynoї dіyalnostі. So rank, in okremih vipadkah nedostatnіy obsyag INSURANCE premіy for vikonannya zobov'yazan strahovikіv pokrivayut for rakhunok pributku od іnvestitsіynoї dіyalnostі.
Analіz platospromozhnostі INSURANCE organіzatsіy zdіysnyuyut in these directly:
1) analіz zobov'yazan insurers;
2) analіz resursіv insurers;
3) spіvvіdnoshennya zobov'yazan i resursіv.
In his Cherga, zobov'yazannya insurers podіlyayutsya on vnutrіshnі i zovnіshnі. Before vnutrіshnіh zobov'yazan nalezhat viplati divіdendіv aktsіoneram, zarobіtna board spіvrobіtnikam, INSHI Vidi viplat, obumovlenі dіyalnіstyu strahovoї organіzatsії. Zovnіshnі zobov'yazannya - tse zobov'yazannya before strahuvalnikami.
On platospromozhnіst insurers vplivayut zovnіshnі that vnutrіshnі factors. Before Perche nalezhat: іnflyatsіya; zmіna podatkovih zakonodavstva; kon'yunktura market analysis; prirodnі anomalnі yavischa; sotsіalnі potryasіnnya i t. іn. Before vnutrіshnіh faktorіv mozhna vіdnesti strategіyu strahovoї kompanії i mehanіzm її realіzatsії; Scale strahovoї dіyalnostі that її diversifіkatsіyu; efektivnіst іnvestitsіynoї dіyalnostі іnvestitsіynogo that the structure of the portfolio.
For otsіnyuvannya ekonomіchnoї efektivnostі strahovoї dіyalnostі Mauger Buti vikoristana such a system randomness pokaznikіv:
Koefіtsієnt fіnansovoї stabіlnostі (R fs) strahovoї kompanії rozrahovuєtsya of formula
.
Detalnіsha otsіnka fіnansovogo will and zvіdsi i stabіlnostі strahovoї kompanії, Mauger Buti zdіysnena for the Relief of the system takoї pokaznikіv (koefіtsієntіv):
For zabezpechennya neobhіdnogo rіvnya platospromozhnostі that pributkovostі aktsіonernogo kapіtalu, svoїh contract zobov'yazan strahovі organіzatsії toil nagromadzhuvati i pіdtrimuvati svoї funds in rozmіrі scho zabezpechuє pokrittya maybutnіh zobov'yazan. For tsogo INSURANCE organіzatsіyam potrіbno іnvestuvati svoї funds for income obsession neobhіdnogo s mіnіmalnim rizikom.
For otsіnyuvannya efektivnostі naroschuvannya koshtіv strahovoї kompanії toil Buti otsіnenі takі factors:
- naroschuvannya aktivіv kompanії yak factor zmіni tsіni aktsіy kompanії;
- efektivnіst vkladennya koshtіv in aktsії porіvnyano s bankіvskimi deposits;
- vpliv on tsіnu aktsіy kompanії rіznih napryamіv іnvestuvannya;
- efektivnіst s Look pributkovostі that іnshih pokaznikіv rentabelnostі dіyalnostі kompanії rіznih napryamіv іnvestuvannya.
Osnovnі the category that ponyattya
Strahuvannya
insurers
Strahuvalnik
are insured
Widi strahuvannya
Strahov field
Strahov vіdshkoduvannya
Strahovі viplati
INSURANCE platіzh
Insurance tariff
Rentabelnіst strahovoї organіzatsії
Rentabelnіst strahovoї dіyalnostі
Zapitannya i zavdannya for self-control
1. Dati characteristic strahuvannya yak Sistemi ekonomіchnih vіdnosin.
2. Yaku vіdіgraє strahuvannya role in the transition to protsesі rinkovoї Economy?
3. Visvіtliti osnovnі zavdannya strahuvannya statistics.
4. Dati perelіk i visvіtliti ekonomіchnu are grupuvan, SSMSC vikoristovuyutsya Statistics strahuvannya.
5. Visvіtliti zmіst i ekonomіchnu sutnіst Sistemi pokaznikіv strahuvannya.
6. Rozkriti technique rozrahunku gross rate strahuvannya that її warehouses - net-rate i navantazhennya.
7. Dati characteristics of the system will pokaznikіv fіnansovogo strahovoї kompanії.
8. Bridging System specifications pokaznikіv otsіnki insurance portfolio.
9. Dati system characteristics pokaznikіv іnvestuvannya koshtіv strahovoї kompanії.
10. Chastka ob'єktіv, SSMSC postrazhdali vnaslіdok INSURANCE vipadkіv in zvіtnomu perіodі porіvnyano znizilas s base by 10%, and serednіy rozmіr insurance vіdshkoduvannya zrіs 5% serednya insurance scrip ob'єktіv zbіlshilas are insured by 15%. Viznachiti on skіlki vіdsotkіv zmіnivsya pokaznik zbitkovostі strahovoї sumi.
11. Yea takі danі on strahovіy kompanії for p'yat perіodіv (Penny odinits million):
Pokazniki | Perіod |
||||
the I |
II |
III |
IV |
V |
|
Strahov suma |
30000 |
32000 |
35000 |
38000 |
40000 |
Strahov vіdshkoduvannya |
120 |
96 |
112 |
106 |
100 |
Rozrahuvati pokazniki zbitkovostі is the net rate strahuvannya.
12. Yea danі on strahovіy organіzatsії:
View strahuvannya | Basic perіod |
Zvіtny perіod |
||
dogovorіv Quantity, pcs. |
suma platezhіv, SSMSC nadіyshli, mln t. od. |
dogovorіv Quantity, pcs. |
Suma platezhіv, SSMSC nadіyshli, mln t. od. |
|
NKVD strahuvannya |
675 |
2090 |
660 |
2700 |
Mainova strahuvannya |
472 |
14160 |
600 |
21000 |
Strahuvannya vіdpovіdalnostі |
202 |
2020 |
110 |
1650 |
Rozrahuvati:
- serednіy rіven platezhіv one dogovіr on kompanії i mean cutaneous strahuvannya;
- іndeksi serednogo rіvnya platezhіv on kompanії zmіnnogo, fіksovanogo warehouse i structural zrushen;
- Absolutely prirіst platezhіv for rakhunok dinamіki kіlkostі dogovorіv i serednogo rіvnya platezhіv.
13. INSURANCE Maєmo danі organіzatsіy on dobrovіlnomu strahuvannyu for precisely perіod, yew. UAH .:
Strahov field - 1,920,000;
Quantity ukladenih ground - 768 000;
Strahov scrip are insured Lane - 1,128,700;
Strahovі vneski - 3400;
Strahovі viplati (suma zbitkіv) - 940;
Quantity of insurance vipadkіv - 1535.
Viznachiti:
1) stupіn ohoplennya insurance field;
2) the frequency of insurance vipadkіv;
3) koefіtsієnt viplat;
4) serednyu Strakhov scrip are insured Lane;
5) serednyu scrip vnesku insurance;
6) the bag serednyu viplat of insurance;
7) zbitkovіst strahovoї sumi;
8) koefіtsієnt vazhkostі podіy of insurance;
9) s іmovіrnіstyu 0.954 koefіtsієnt fіnansovoї stalostі.
14. INSURANCE Maєmo danі organіzatsіy oblastі about dobrovіlne strahuvannya Lane sub'єktіv gospodaryuvannya, yew. UAH .:
Pokazniki | the basal perіod |
Flow perіod |
Quantity ukladenih lands |
225 |
250 |
Strahov suma |
87750 |
100000 |
Nadіyshlo INSURANCE vneskіv |
810 |
950 |
Strahovі viplati |
153 |
174 |
Quantity of insurance viplat |
27 |
thirty |
Viznachiti for skin perіodu:
1) serednі rozmіri strahovoї sumi, insurance vnesku, sumi viplat of insurance;
2) koefіtsієnt viplat;
3) zbitkovіst strahovoї sumi;
4) koefіtsієnt vazhkostі INSURANCE podіy.
Rozrahunkovі pokazniki taxes have viglyadі tablitsі, obchisliti Tempi dinamіki that sklasti visnovki.
15. Pokazniki robots in the area of insurance organіzatsіy inline rotsі harakterizuyutsya such danimi, yew. UAH .:
Strahuvannya | Strahovі vneski |
Strahovі viplati |
Strahov suma |
Quantity ukladenih land, pcs. |
NKVD |
3480 |
2164 |
223900 |
254700 |
Mainova |
6812 |
2322 |
236200 |
91085 |
Viznachiti for cutaneous galuzzyu strahuvannya i dvoh Galuzo on time:
1) koefіtsієnt viplat vіdshkoduvannya insurance;
2) the insurance rozmіr platezhіv 100 UAH. strahovoї sumi;
3) serednyu Strakhov scrip;
4) zbitkovіst strahovoї sumi.
16. INSURANCE Robot organіzatsіy oblastі for precisely such perіod harakterizuєtsya pokaznikami, yew. UAH .:
Form strahuvannya | Nadhodzhennya INSURANCE vneskіv |
Strahovі viplati |
Strahov suma |
Quantity ukladenih lands, NY |
Dobrovіlne |
30080 |
18650 |
625496 |
328000 |
Obov'yazkove |
87700 |
82000 |
125100 |
42000 |
Viznachiti:
1) the structure of the forms pokaznikіv strahuvannya;
2) kozhnіy formі strahuvannya i dvoh forms on time:
a) koefіtsієnt viplat vіdshkoduvannya insurance;
b) zbitkovіst strahovoї sumi;
c) serednyu scrip ob'єkta are insured.
17. The results of the work area for the insurance organіzatsіy precisely perіod harakterizuyutsya such pokaznikami:
number organіzatsії | Mainova strahuvannya |
NKVD strahuvannya |
||
strahovі vneski, yew. UAH. |
koefіtsієnt viplat% |
strahovі vneski, yew. UAH. |
koefіtsієnt viplat% |
|
1 |
7600 |
18 |
4480 |
56 |
2 |
8400 |
thirty |
14000 |
70 |
Viznachiti serednі koefіtsієnti viplat i pokazniki vіdnosnoї dohіdnostі kozhnіy for the Branch i strahuvannya on dvoh Galuzo time.
18. INSURANCE Zbitkovіst organіzatsіy on dobrovіlnomu strahuvannyu Lane harakterizuєtsya such pokaznikami:
number organіzatsії | the basal perіod |
Flow perіod |
||
insurance scrip, yew. UAH. |
koefіtsієnt zbitkovostі% |
strahovі viplati, yew. UAH. |
koefіtsієnt zbitkovostі% |
|
1 |
60 |
0.20 |
16.8 |
0.24 |
2 |
120 |
0.17 |
42.0 |
0.28 |
Viznachiti serednіy koefіtsієnt zbitkovostі strahovoї sumi on dvoh organіzatsіyah for cutaneous perіod. Porіvnyati otrimanі pokazniki.
19. INSURANCE Zbitkovіst organіzatsіy on dobrovіlnomu strahuvannyu Lane harakterizuєtsya such pokaznikami:
number organіzatsії | Insurance scrip, yew. UAH. |
Strahovі viplati, yew. UAH. |
Koefіtsієnt zbitkovostі% |
Pete Wagga strahovoї sumi% |
1 |
70 |
11.2 |
0.16 |
35 |
2 |
130 |
26.0 |
0.20 |
65 |
Viznachiti serednіy koefіtsієnt zbitkovostі on dvoh INSURANCE organіzatsіyah, vikoristovuyuchi pokazniki: a) c. 1 i 2; b) c. 1 i 3; c) c. 2 i 3; g) c. 3 i 4.
20. Zbitkovіst by Mainova strahuvannyu harakterizuєtsya such danimi:
Pokazniki | Rocky |
|||||
1992 |
1993 |
1994 |
1995 |
1996 |
1997 |
|
Zbitkovіst Zi 100 UAH. strahovoї sumi, cop. |
9 |
eleven |
eleven |
12 |
14 |
15 |
Viznachiti:
1) serednorіchny rіven zbitkovostі strahovoї sumi;
2) The net rate s dovіrchoyu ymovіrnіstyu 0.954;
3) gross rate for minds, scho navantazhennya to becoming a net rate of 20%.
21. Maєmo danі about strahuvannya NKVD Lane, yew. UAH .:
Pokazniki | Rocky |
||||
1993 |
1994 |
19995 |
1996 |
1997 |
|
Strahov suma |
12000 |
12400 |
13000 |
14500 |
15000 |
Strahovі viplati |
87.6 |
93 |
106.6 |
113.4 |
129 |
Viznachiti:
1) serednyu zbitkovіst strahovoї sumi 5 rokіv;
2) s ymovіrnіstyu 0.954 maybutnyu net rate;
3) gross rate for minds, scho navantazhennya on danomu mind strahuvannya becoming 15%.
22. INSURANCE Maєmo danі organіzatsіy about dobrovіlne strahuvannya Lane, yew. UAH .:
Area | the basal Year |
Flow Year |
||
insurance scrip |
strahovі viplati |
insurance scrip |
strahovі viplati |
|
1 |
90 |
270 |
100 |
250 |
2 |
65 |
130 |
80 |
176 |
Viznachiti:
1) іndivіdualnі іndeksi zbitkovostі over the skin area;
2) dvoh areas іndeksi serednoї zbitkovostі:
a) zmіnnogo warehouse; b) fіksovanogo warehouse; c) structural zrushen;
3) Absolute prirіst (znizhennya) serednoї zbitkovostі 100 UAH. strahovoї sumi for rakhunok zmіni rіvnya zbitkovostі over the skin area i zmіni insurance field.
23. Maєmo danі about dobrovіlne Mainova strahuvannya sub'єktіv gospodaryuvannya:
Pokazniki | the basal Year |
Flow Year |
Serednya insurance scrip, yew. UAH. |
400 |
420 |
Serednіy rozmіr viplat, yew. UAH. |
8 |
8.82 |
Chastka ob'єktіv scho postrazhdali% |
4 |
3.2 |
Viznachiti:
1) іndeks vazhkostі podіy of insurance;
2) іndeks zbitkovostі strahovoї sumi.
24. In inline perіodі chastka postrazhdalih ob'єktіv zmenshilas 12% zbitkovіst strahovoї sumi zbіlshilas 1%. Viznachiti іndeks vazhkostі INSURANCE podіy.
25. For the Year have passed rayonі chastka ob'єktіv scho postrazhdali, zmenshilas 2% of insurance vazhkіst podіy zbіlshilas 5%. Yak zmіnilas zbitkovіst strahovoї sumi?
26. In inline perіodі porіvnyano s the basal serednya insurance scrip zbіlshilas 12% serednє Strahov vіdshkoduvannya - 5% chastka ob'єktіv scho postrazhdali - by 2.4%. Viznachiti іndeks zbitkovostі strahovoї sumi.
27. Viznachiti for individuals from 40 vіtsі rokіv disposable net rate (Zi 100 UAH strahovoї sumi.) On 5 lines per dozhitttya rokіv, vikoristovuyuchi: a) Discount mnozhnik; b) danі komutatsіynih numbers.
28. danimi komutatsіynih numbers vikonayte minds zadachі 27 for individuals, yak UCLA in favor vіtsі rokіv 45 lines per 5 rokіv.
29. For danimi komutatsіynih numbers viznachiti disposable net bet on vipadok smertі for individuals from 40 vіtsі rokіv 5 rokіv.
30. Maєmo takі danі about injuries on pіdpriєmstvu:
shop number | Chiselnіst robіtnikіv |
Quantity injuries (neschasnih vipadkіv) |
Quantity Lyudin-Godin nepratsezdatnostі |
1 |
350 |
14 |
126 |
2 |
400 |
12 |
132 |
3 |
120 |
6 |
108 |
Viznachiti over the skin in the shop i pіdpriєmstvu tsіlomu in rozrahunku 100 osіb:
1) the frequency of i vazhkіst injury;
2) koefіtsієnt nepratsezdatnostі per pratsyuyuchogo.
31. Maєmo takі danі pіdpriєmstvah by the Branch:
number pіdpriєmstva | Serednospiskova chiselnіst robіtnikіv, osіb |
Quantity neschasnih vipadkіv |
Koefіtsієnt nepratsezdatnostі% |
1 |
400 |
16 |
0.56 |
2 |
600 |
12 |
0.36 |
Viznachiti:
1) serednіy koefіtsієnt nepratsezdatnostі on dvoh pіdpriєmstvah;
2) cutaneous pіdpriєmstvu okremo i once:
a) chastku injury;
b) vazhkіst injury.
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