The problems of cost accounting of insurance activities on the example of insurance companies

Authors

  • O. Y. Kogut

Keywords:

insurance, insurance operations, the cost of doing business.

Abstract

The article discusses the features of cost accounting in insurance organizations, including: the cost of conducting insurance business, such as the cost of conclusion, management and execution of insurance contracts, coinsurance and reinsurance, administrative and management expenses and general expenses, other expenses.

References

1 Standard Chart of Accounts for the individual subjects of the financial market of the Republic of Kazakhstan.

2 Savchenko O.S. The Big Book of accountant of insurance company. - М.: Rules, 2006 - p.230.

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