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Strahuvannya - Osadets SS

12.4. Strahuvannya od vtrat pributku

In ekonomіchnіy, strahovіy lіteraturі zmіst ponyattya fіnansovogo riziku not uniquely Je. Zdebіlshogo strahuvannya fіnansovih rizikіv rozglyadaєtsya in vuzkomu that rozumіnnі wide. In vuzkomu rozumіnnі tse strahuvannya Tlumach yak strahuvannya deprivation Credit rizikіv and wider yogo rozumіnnya ohoplyuє takozh Zahist usі Vidi insurance rizikіv quiet, SSMSC viyavlyayutsya to whether yakіy sferі viznachenih fіnansovih vіdnosin abo bezposeredno sprichinyuyut fіnansovі vtrati.

Zgіdno s klasifіkatsієyu rizikіv, proponovanoyu Perche Directive 24 Lipnya ЄES od 1973 roku, to groupies fіnansovo CREDIT rizikіv vіdneseno riziki yak, scho viyavlyayutsya in zv'yazku іz nadannyam kreditіv so i riziki, SSMSC prizvodyat to іnshih fіnansovih zbitkіv. Sered bіlsh nіzh ten rizikіv, ob'єdnanih in fіnansovu grup, naybіlsh zagrozlivim Je rizik vtrat pributku. Prybutok Yea one іz nayvazhlivіshih effectiveness pokaznikіv fіnansovo-ekonomіchnoї dіyalnostі whether yakogo gospodarskogo sub'єkta. Otzhe, strahuvannya od vtrat pributku Je naybіlsh Representative views strahuvannya fіnansovih rizikіv.

On vіdmіnu od bagatoh vidіv strahuvannya, subject Zahist yakih Je nayavne Main, strahuvannya od vtrat pributku Je forms of insurance Zahist gospodarskih sub'єktіv od vtrat maybutnoї koristі. Vipadkova vtrata maybutnoї koristі (at danomu razі - ochіkuvanogo pributku) Mauger nastati peredusіm s reasons vipadkovogo recession virobnichogo processes navіt abo yogo zupinki. Zbitki, yakih gospodarsky sub'єkt Mauger tsogo zaznati vnaslіdok vipadku not obmezhuyutsya deprivation vtratoyu maybutnoї koristі. Before them slіd takozh Add your Costa, vitrachenі to pay so the title of postіynih require zumovlenih neobhіdnіstyu postіyno pіdtrimuvati zhittєdіyalnіst gospodarskogo sub'єkta and takozh pov'yazanih іz processes yogo Povernennya to poperedno viznachenoї virobnichoї prog. Krіm of Yakscho znizhennya chi prizupinennya virobnichogo processes come vnaslіdok neperedbachenogo vipadku then obsyag zbitkіv for rakhunok Mauger zrosti vitrat, SSMSC zdіysnenі s metoyu protistoyannya naslіdkam tsogo vipadku. Otzhe, vtrata maybutnoї koristі and vіdpovіdno i її INSURANCE Zahist, nіkoli not viyavlyayutsya samostіyno.

Strahuvannya od vtrat pributku Je strahuvannyam complementarity to bagatoh so the title of the base vidіv strahuvannya. Nayposhirenіshoyu bazoyu for priєdnannya to strahuvannya od vtrati pributku Je strahuvannya od riziku Vaughn (div. Pіdrozdіl 11.1). Vono, yak Complex kind strahuvannya, at tsomu Mauger zdіysnyuvatisya at whether yakіy formі scho peredbachaє rіznomanіtnu kompozitsіyu rizikіv - chi then formі "od usіh rizikіv" chi minutes from the FLEX formі, yak peredbachaє STANDARD ob'єdnannya kіlkoh nayposhirenіshih rizikіv: Fire - Vaughn, Lighting - shock bliskavki, Explosion - vibuhu. Appeared Hoch b Tsikh traditsіynih rizikіv prizvede not deprivation to kіlkіsnih vtrat really іsnuyuchogo lane, and the first to timchasovogo prizupinennya chi spovіlnennya go virobnichogo processes and vіdpovіdno - i to vtrati ochіkuvanogo pributku.

Looking around at the W digit poshirenіst riziku Vaughn vogneve strahuvannya koristuєtsya naybіlshoyu populyarnіstyu Sered strahovikіv i strahuvalnikіv yak base for zdіysnennya strahuvannya od vtrat pributku. In svіtovіy praktitsі INSURANCE Zahist ochіkuvanogo pributku ґruntuєtsya takozh on іnshih Mainova kinds strahuvannya. Specific types of insurance such Zahist Je MLOP (Machinery Loss of Profit Insurance - strahuvannya od vtrati pributku through avarіyu machines) is the ALOP (Advance Loss of Profits - strahuvannya vtrat pributku, sprichinenih Transferred nasampered strokіv cob virobnichogo processes, pov'yazanogo іz modernіzatsієyu chi rekonstruktsієyu virobnichogo ob'єkta).

Zvichayne strahuvannya Mainova zasobіv dosit often pokrivaє deprivation Neznachny Chastain vtrat, yakih conceited gospodarsky sub'єkt unaslіdok Wink riziku. Nabagato bіlshimi yogo shaping can Buti vtrati, zavdanі neotrimannyam spodіvanogo pributku. Prote on zvichayne base Mainova strahuvannya pokladaєtsya zavdannya zabezpechiti Costa, dostatnі for vіdtvorennya znischenih zasobіv that predmetіv virobnitstva. W tsієyu metoyu naybіlsh Bazhanov Bulo b strahuvannya lane Main fondіv at Yogo novіy vartostі od Basic (nayposhirenіshih) rizikіv.

This shape strahovoї vіdpovіdalnostі, yak peredbachaє principle "basis for the older" tobto if insurance scrip ob'єkta takes rіvnі yogo vіdnovlyuvanoї vartostі already zaprovadzhuvalasya zagalnomu in order from the one Nіmechchinі Avstrії slit rotsі in 1929. Organіzatsіya such insurance Zahist stosuvalasya zdebіlshogo riziku Vaughn. Tacke strahuvannya Je serednіm type mіzh strahuvannyam real Mainova vtrat in їh zalishkovіy vartostі i strahuvannyam vtrat ochіkuvanoї koristі, tobto strahuvannyam lost mozhlivostey.

Strahov vіdshkoduvannya, otrimane strahuvannі at the "novіy vartostі" daє zmogu vchasno vіdnoviti virobnichy processes, perervany through nastannya vipadkovoї podії. Strahuvannya od vtrati pributku peredbachaє viplatu vіdshkoduvannya, yak zamіnyuє are insured for sub'єkta regularly nadhodzhennya penny koshtіv, neobhіdnih for fіnansuvannya gospodarskogo processes, zberіgannya fіnansovoї konditsії on this rіvnі, yaky LUVs bi dosyagneny at nenastannі insurance vipadku.

Strahov vіdpovіdalnіst at strahuvannі od vtrat pributku Je zbіrnoyu th ohoplyuє takі Vidi zbitkіv:

• vitrati, SSMSC toil postіyny character i Je neobhіdnimi navіt protyagom vinikloї Pererva virobnichogo processes;
• Gain on vitrat virobnitstvo and takozh dodatkovih vitrat, spryamovanih on otrimannya decline in virobnitstva minds SSMSC sklalisya pіslya insurance vipadku. Nagromadzhennya Tsikh zbitkіv zumovlyuє orenda dodatkovih virobnichih Area, cars, mehanіzmіv, payment pratsі for the robot in the one hour pozaurochny INSHI come in;
• vtrata pributku, obchislyuvana for spetsіalnoyu techniques.

Krіm vtrati pributku, yak Mauger article via bezposerednє poshkodzhennya lane i chi spovіlnennya zupinennya virobnichogo processes, Prybutok Mauger Buti vtracheny takozh todі, if the insurance nastane vipadok from cooperants danogo gospodarskogo sub'єkta. Cooperants, yaky vіdіgraє role postachalnika, arrogant bezposerednіh Mainova vtrat not zumіє vikonati domovlenostey about postachannya. Tse prizvede themselves to such a negative naslіdkіv, yak i vimushena Pererva virobnichogo processes through poshkodzhennya lane. Great ymovіrnіst nastannya such vipadkіv takozh daє pіdstavi for vіdpovіdnogo dodatkovogo insurance Zahist od їh naslіdkіv. Taqiy view strahuvannya dіstav titles Contingency Business Interruption - od vipadkovogo pererivannya bіznesu i Mauger ohoplyuvati takі samі riziki scho їh ohoplyuє mainly strahuvannya od vtrati pributku.

Zagalny obsyag strahovoї vіdpovіdalnostі insurers when strahuvannі od vtrat pributku viznachaєtsya the size strahovoї sumi. Strahov scrip for potreb tsogo strahuvannya obchislyuєtsya on bazі peredbachuvanogo obsyagu pributku that obsyagu postіynih vitrat, SSMSC mozhut sklastisya in gospodarskomu rotsі. In praktitsі strahuvannya od vtrat pributku zastosovuєtsya ponyattya pributku - gross. Prybutok Gross, in his Cherga, skladaєtsya s dvoh Chastain: Vlasnyi pributku in ekonomіchnomu znachennі tsogo ponyattya, title pributkom net, that postіynih vitrat, SSMSC Je clean vtratami in idle minds virobnitstva.

On vіdmіnu od postіynih vitrat zmіnnі vitrati bezposeredno pov'yazanі s require virobnitstva. Tse peredusіm sirovina, materіali, transportnі vitrati that INSHI Elements of cost. Prote podіl vitrat on postіynі that Je zmіnnі not forgive. Vіn potrebuє uvazhnogo analіzu kozhnoї konkretnoї situatsії. When tsomu slіd spiratit yak on materіali buhgalterskogo oblіku, so i on osoblivostі tehnologії that organіzatsії danogo virobnitstva. Vahom Elements vitrat Yea, yak vіdomo, vidatki to pay pratsі, nasampered virobnichogo staff. According sutі - tse zmіnnі vitrati. However, s pozitsії virobnichoї that sotsіalnoї polіtiki strahuvalnik not Mauger uniknuti Tsikh vitrat on perіod Pererva virobnitstva. Aje іsnuє neobhіdnіst zberegti kvalіfіkovany virobnichy staff and razі timchasovogo zvіlnennya yakihos pratsіvnikіv strahuvalnik zobov'yazany materіalno їh zabezpechiti.

Yakscho take to uwagi, scho virobnichy turnover strahuvalnika іdentichny viruchtsі, otrimanіy him od realіzatsії tovarіv poslug that, the value of gross pributku mozhna obchisliti sproschenim method - the method vіdnіmannya od magnitude virobnichogo turnover sumi vitrat zmіnnogo nature.

Prybutok gross strahuvalnik obchislyuє for spetsіalnoyu technique, and Yogo rozrahunki toil Buti pіdtverdzhenі auditor. Rozrahunok pributku gross Je neobhіdnim dopovnennyam to Claim strahuvalnika about Bazhannya zastrahuvatisya od vtrat pributku. When away rozrahunku strahovoї sumi on osnovі pributku gross vrahovuyutsya takozh usі chinniki, SSMSC in rіznomu vplivayut virobnichy on turnover that yogo skladovі Elements. Toil Buti vrahovanі sezonnіst virobnitstva, pozitsіya strahuvalnika on market analysis, zagalnі trendy rozvitku pіdpriєmstva i vsієї the Branch, pokazniki dіyalnostі kіlkoh poperednіh rokіv. Doderzhuyuchi zaznachenih vimog schodo kalkulyatsії quantities strahovoї sumi can be as accurate as possible peredbachiti obsyagi maybutnіh viplat insurance vіdshkoduvannya.

Osoblivіstyu strahuvannya od vtrat pributku Yea those scho obsyag zbitku deposits not stіlki od rozmіru znischen (yak at razі zvichaynih Mainova strahuvan) skіlki od trivalostі Pererva virobnichoї dіyalnostі. Chinnik hour harakterizuєtsya spetsifіchnim parameter yaky viznachaєtsya i zastosovuєtsya deprivation at strahuvannі od vtrat pributku - termіnom vіdshkoduvannya. Him Yea rozrahunkovy perіod dіyalnostі pіdpriєmstva, protyagom yakogo nagromadzhuyutsya negativnі result od Pererva virobnitstva through maynovі zbitki.

Trivalіst tsogo perіodu viznachaєtsya bezposeredno strahuvalnikom i Got vіdpovіdati maksimalnіy trivalostі hour, neobhіdnogo pіdpriєmstvu for dosyagnennya obsyagu virobnichogo turnover, yaky vono little to nastannya insurance vipadku. Rozrahunok tsogo termіnu, yak usually doruchaєtsya visokokvalіfіkovanim spetsіalіstam - riziku managers, brokers. Pong toil vrahuvati not deprivation chinnik hour and minutes INSHI chinniki and the Same: konstruktsіyu ob'єktіv are insured, type gospodarskoї dіyalnostі, skladnіst virobnichoї tehnologії, nayavnіst that access to fіnansovih resursіv, neobhіdnih for vіdnovlennya dіyalnostі.

Insurers, yak usually pogodzhuєtsya on zaproponovany strahuvalnikom termіn vіdshkoduvannya. Tsey termіn Je perіodom, deprivation in the furrows yakogo insurer Nese vіdpovіdalnіst for vtratu pributku. Same insurer to yak, so i strahuvalnik rozumіyut scho trivalіst termіnu vіdshkoduvannya Je nayvazhlivіshim chinnikom vplivu the insurance scrip. Schopravda have strahovіy praktitsі not doderzhuyut pryamoї zalezhnostі mіzh establishing termіnom vіdshkoduvannya that obsyagom strahovoї sumi. In quiet vipadkah, if termіn vіdshkoduvannya korotshim takes 12 months at, insurers zastosovuyut tablitsі fraktsіynogo type: for korotshih termіnіv insurance scrip vstanovlyuєtsya vіdnosno vischoyu, nіzh for trivalіshih termіnіv. Nayposhirenіshim Je termіn vіdshkoduvannya trivalіstyu od kіlkoh months at up to a rock. Location termіnu vіdshkoduvannya in rozrahunkah pributku gross, yaky nalezhit vіdshkoduvati can Show schematically (Figure 12.7.) (Jaroslaw A. Gniadek, Jacek Lisowski Ubezpieczenia Majatkowe -.. Poznan, 1996. - S. 109).

Fig. 12.7. Vpliv termіnu vіdshkoduvannya on Prybutok gross

Strahovі tariffs for potreb strahuvannya od vtrat pributku rozrahovuyut zgіdno s vimogami zagalnoї technique s urahuvannyam Pevnyi Especially otsіnki riziku, yaky hard at the foundation danogo strahuvannya. Zokrema, rizik vtrati pributku zavzhdi Je pohіdnim od riziku nastannya Mainova zbitkіv yak Svoge riziku base. Osoblivіst їh vzaєmozv'yazku polyagaє takozh in fact, scho mіzh them Absent kіlkіsnoї zalezhnostі. Aje navіt Neznachny Mainova Skoda zdatna prizvesti to zupinki tsіlogo virobnitstva to tsіlkovitoї vtrati pributku. Otzhe, insurance tariffs Got vrahovuvati ymovіrnostі nastannya such rizikіv:

a) base riziku (poshkodzhennya, abo znischennya Mainova zasobіv);

b) riziku spovіlnennya abo zupinennya virobnichogo processes.

Krіm tsogo at kalkulyatsії insurance rate toil urahovuvatisya takі osoblivostі gospodarskoї dіyalnostі strahuvalnika:

a) sezonnіst virobnitstva;

b) trivalіst termіnu vіdshkoduvannya;

c) the nature of konkurentsії danіy in the Branch;

g) chastka vlasnoї uchastі in fіnansuvannі riziku vtrati pributku. Vlasna fate Mauger stanoviti, napriklad 5 robochem dnіv scho oznachaє cob vіdpovіdalnostі insurers іz Shostya day Pererva virobnitstva.