The costs of doing business in an insurance organization. Accounting for the costs of doing business

6.4. business costs as an element of the rate

When calculating the tariff rate, the corresponding premiums are made to the net premium due to the development of risk. The main item of these allowances is the cost of doing business. This includes the costs associated with the conclusion and maintenance of an insurance contract. Since many factors are constantly changing that affect the value of the costs of doing business, therefore, it is impossible to give general recommendations for the rationing of these costs.

The insurer's business expenses have their own specific characteristics, and they should be taken into account when calculating the tariff rate. Taking these features into account, the corresponding groupings are made, which are taken into account when drawing up insurance rates.

In insurance practice, it is customary to distinguish between the costs of conducting an internal service insurance company and the cost of running the business of the insurance company's external network. In the specialized literature, there are various classifications of these costs. The most common are groupings into fixed and variable, dependent and independent, general and private costs of running an insurer's business.

Variable business costs may be charged to separate insurance (type of insurance, separate insurance policy). Fixed costs cannot be charged to separate insurance. They should be spread over the entire portfolio of concluded insurance contracts.

The concepts of fixed and variable costs are used in actuarial calculations for insurance contracts with a term of more than one year.

Relatively fixed costs are not subject to fluctuations in insurance activities, i.e. do not depend on the degree of employment of personnel in a given insurance organization. Variable costs vary in proportion to the degree of employment of personnel in a given insurance organization.

The value of relatively fixed costs is associated with the qualifications of employees of the insurance company. This makes the insurance company strive to continuously improve the qualifications of its employees and insurance agents.

The proportion of relatively fixed costs of doing business is relatively small. Variable costs occupy a larger place in the activities of an insurance organization.

The costs of running the case may and may not be related to the change in the sum insured. Some of the costs of doing business are both dependent and independent. These costs are normalized per mil of the insured amount of the average payroll of policyholders. For some types, the insurance premium is calculated per thousand from the sum insured. Consequently, the gross premium is proportional to the sum insured.

When drawing up insurance rate it should be borne in mind that insurance premiums must cover not only the sums insured and indemnities, but also the costs of maintaining the insurance company. In this regard, the costs of doing business can be classified as organizational, acquisition, liquidation, management and collection of payments.

Organizational expenses are associated with the establishment of an insurance company. They refer to the assets of the insurer, as they are investments.

Acquisition costs - production costs of an insurance company associated with attracting new policyholders and concluding new insurance contracts through insurance agents.

Cash collection costs are associated with servicing the cash flow of the receipt of insurance payments. These are the costs of producing blanks of receipts for receiving insurance payments and accounting registers (books, statements, certificates, etc.).

Liquidation expenses - expenses related to liquidation of damage caused by an insured event. To these include the costs of remuneration of liquidators (persons involved in the elimination of damage), witnesses, legal costs, postal and telegraph costs and the cost of paying insurance compensation.

Administrative expenses can be subdivided into general management expenses and property management expenses. Administrative expenses are not proportional to collected insurance premiums. Most of them depend on the level of employment in a given insurance company. When assessing profitability certain types insurance, the amount of management costs is of primary importance. In actuarial calculations, it is necessary to clarify the amount of expenses for individual types of insurance within the framework of each type of insurance for individual groups, taking into account their nature.

KAMCHATKA STATE TECHNICAL UNIVERSITY

Department accounting and finance

Test

in the discipline "Insurance"

Option number 2

Completed: Checked:

student 06 FKZ / F Art. Lecturer of the Department of BU and F

Tunduk T.Yu. Danilkina T.G.

Training code: 060932

Petropavlovsk-Kamchatsky

1. Introduction ……………………………………………………………… .2

2. The costs of running a case, as an element of the tariff rate ……… ........... 3

3. Social insurance in Russia ……………………………… ........... 6

4. Explain to which group these terms belong and what they mean. Insured event, insurance field, deductible ………………… ..11

5. Conclusion ……………………………………………………………… 12

6. References …………………………………………………… ... 13

7. Practical part ……………………………………………… ...... 14

Introduction

Insurance is a system of insurance protection against the possible occurrence of various kinds of risks. It is a way of reimbursement by the insurer of losses to the injured by distributing them among all policyholders.

The main part of the test consists of answers to the questions posed.

The first question is the cost of doing business, as an element of the tariff rate. To give an answer to this question, the structure of the tariff rate will be considered.

Second question - social insurance in Russia. This question is relevant because nowadays social insurance is an integral part of our life. Social insurance is an implementation mechanism social policy state, the basis of the organization social protection population,

provision of citizens of the Russian Federation different kinds benefits for state social insurance and other social benefits.

The third question defines terms such as insurance event, insurance field and deductible.

The test also has a practical part. The total amount of work is 14 sheets.

Question # 1 The cost of doing business, as an element of the tariff rate.

Insurance rate is a set of tariff rates. In turn, the tariff rate is the price insurance risk and other expenses of the insurer for organizing insurance; adequate monetary expression of the insurer's obligations under the concluded insurance contracts. The rate at which the insurance contract is concluded is called the gross rate.

The main purpose of calculating insurance rates is to determine and cover the probable amount of damage attributable to each insured or per unit of the insured amount, therefore, the calculation of the insurance rate is based on such signs of insurance as a closed layout of damage and the return of insurance payments intended for payments.

The tariff rate (gross rate) as the price of an insurance service has a certain structure (see Fig. 7.1). Individual elements of the rate structure should provide funding for all functions that are performed by insurance organization... The main elements of the tariff rate are: the net premium (net rate) and the burden, which includes the costs of doing business; deductions provided for by law and a profit margin.

Rice. 7.1. Structure of the gross tariff rate

The main part of the tariff rate is net rate , which expresses directly the price of the insured risk, provides damage coverage. It is quite clear that at the time of price calculation, the amount of future damage is unknown, therefore the amount of damage is determined on the basis of damage data for the previous period. Therefore, when determining the net rate for mass risky types of insurance, it is necessary to take into account factors such as the probability of occurrence insured event, the frequency and severity of the risk manifestation, the amount of the insured amount of the contract. As minimum price the risk is the expected amount of damage, called the net net premium.

To guarantee insurance coverage, the net rate (net net premium) includes a risk or delta premium designed to finance accidental deviations of real damage from the expected value.

Part of the premium falls on the load in the structure of the tariff rate, approximately from 5% to 30%, depending on the type of insurance.

For different types of insurance, the composition of the load may slightly differ from the above. So, for life insurance, the load includes only the cost of doing business and profit.

Let's consider the main components of the load.

The main part of the load is occupied by the cost of doing business. The cost of doing business can be divided for analysis purposes as follows:

Organizational - expenses associated with the establishment of an insurance company;

Acquisition - costs associated with attracting new policyholders and concluding new insurance contracts. The bulk of acquisition costs are commission fees insurance agents and brokers;

Cash collection - costs associated with settlement and cash services... In addition, these costs include the cost of manufacturing forms, receipts, accounting registers, etc .;

Liquidation - expenses related to the settlement of losses, legal costs, travel expenses to the place of the insured event, payment for the services of experts, etc .;

Management expenses, which are divided into general expenses and property management expenses. In particular, administrative expenses include labor costs and social security contributions; household and office expenses; transport; connection; rent; hospitality expenses; depreciation, etc.

Also, the cost of doing business can be divided into fixed and variable.

Variable business costs may be charged to separate insurance.

Fixed costs cannot be attributed to a separate insurance, they must be spread over the entire portfolio of concluded insurance contracts.

Deductions provided by law. As a rule, these costs are associated with the implementation of preventive measures aimed at reducing the risk of an insured event and / or reducing the impairment when it occurs. The legislative limit for such deductions in the tariff structure is no more than 15%. Funds for preventive measures in the amount stipulated by the structure of the tariff rate are directed to the formation of a reserve of preventive measures. The directions of using the reserve of preventive measures can be as follows: purchase and operation of fire-prevention and security alarm systems; financing of development and / or purchase of means of protection against diseases (for example, vaccinations); financing the construction of water protection structures, means, protection against accidents of technical systems, etc.

The last component of the load is the profit margin, i.e. profit from insurance activities that the insurer expects to receive.

Question number 2 Social insurance in Russia.

State social insurance is a state system of material support for citizens of the Russian Federation in old age, in case of illness, complete or partial disability, loss of a breadwinner, as well as families with children.

State social insurance is under the jurisdiction of the legislative and executive authorities that form the state budget and its consumable part. Benefits and benefits received by the population through this system are established by legislative and regulations... They are distributed according to the principle of solidarity, which means that payments do not depend on the taxes and insurance contributions paid by the citizen and are determined only by the degree of need.

The main types of social security are: providing citizens of the Russian Federation with various types of benefits for state social insurance and other social benefits.

Social insurance is a mechanism for implementing the state's social policy, the basis for organizing social protection of the population.

Social insurance is also “a form of social protection for economically active population from various risks associated with disability, on the basis of collective solidarity of compensation for damage. " State social insurance is a system of material support for workers in old age established by the state and regulated by legal norms in the event of temporary or permanent disability, family members of workers (or loss of a breadwinner), as well as health protection of workers and their families. State social insurance is carried out at the expense of special funds formed from mandatory contributions employers and, in some cases, employees, as well as subsidies from federal budget for material support of employees and their family members.

State social insurance has as its object the entire population as a whole or individual social groups, allocated according to the criteria for the presence of social risks. The conditions of state social insurance are established by legislative and regulatory acts and are binding. The management of state social insurance funds is carried out by special state financial and credit institutions created under the legislative or executive authorities.

Features of social insurance.

Compulsory social insurance - part state system social protection of the population, carried out in the form of insurance of working citizens from possible change material and social situation, including due to circumstances beyond their control. Compulsory social insurance forms a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and social situation of working citizens, and in cases provided for by law, other categories of citizens due to their recognition as unemployed, labor injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to obtain medical care, health resort treatment and the onset of other statutory social insurance risks subject to compulsory social insurance.

The organization and conduct of the insurance business is accompanied by the corresponding costs, which are called the cost of doing business.

The costs of running a case are multi-element, including, among other things, complex items:

Expenses for conducting insurance activities (expenses for the conclusion, maintenance and execution of insurance, co-insurance and reinsurance contracts);

Administrative and administrative expenses;

Other expenses.

The composition of the costs of the case is presented in the table

Composition of the costs of the case

Active accounts are used to record the costs of doing business 26 " General running costs", 97" Deferred expenses "and passive account 96" Provisions for future expenses ".

Account 26 "General expenses" is intended to summarize information about the actual costs of doing business. Detailed information on the costs of doing business on account 26 "General business costs" is organized in the accounting of the insurer independently in relation to the purposes of management and reporting. Since the costs of doing business are represented by multiple items, it is impossible to limit ourselves to one unambiguous grouping of information on a given account.

In accordance with the Instructions for drawing up the Profit and Loss Statement (Form No. 2-insurer) to account 26 "General business expenses", the following option for opening separate sub-accounts can be organized:

26 "Expenses for conducting life insurance operations";

26 "Expenses for conducting insurance operations by types of insurance other than life insurance";

26 "Administrative costs of the case".

Administrative, general and other expenses are usually determined on the basis of a preliminary compiled total estimate ... In order to control these costs by items of the general estimate, separate analytical accounts may be provided for account 26 "General business costs" to reflect the actual costs for each budget item.

Administrative, general and other expenses are attributed to indirect costs and by calculation allocated to specific types of insurance and insurance contracts. In this case, indirect costs are first collected in a separate subaccount to account 26, and then they are distributed. As baseline distribution indirect costs can be used direct costs, the amount of collected insurance gross premiums and others. The method of distribution of indirect costs should be fixed in accounting policy organizations.

The debit of account 26 "General expenses" reflects the actual costs of doing business in reporting period in correspondence with the credit of accounts 02, 05, 50, 51, 60, 70, 71, 73, 76, 78, 69, 96.

At the end of the reporting period, the amount of actual costs of the case is charged to financial results, which is reflected in the credit of account 26 "General business expenses" in correspondence with the debit of account 99 "Profits and losses".

Expenses incurred in the reporting period (month), but related to other reporting periods, are recorded on account 97 "Deferred expenses". This account reflects the costs of repairs of fixed assets unevenly performed during the year, advertising costs, payments for licenses obtained for the right to operate, one-time payments under license agreements for the acquired right to use intangible assets, costs of purchasing software packages for personal computers, etc. ...

Expenses accounted for on account 97 "Deferred expenses" are written off to the debit of account 26 "General business expenses" in a proportion related to the reporting period (month).

Analytical accounting for account 97 "Deferred expenses" is carried out by type of expenses.

In order to evenly include future expenses in the costs of doing business for the reporting period, the insurance organization may create reserves for upcoming payment employee vacations (including accruals for the unified social tax); payment of annual remuneration for seniority; payment of remuneration based on the results for the year; for the repair of fixed assets; for warranty repairs and warranty maintenance of technical equipment and coverage of other unforeseen costs provided for by regulatory enactments.

Reservation of certain amounts is reflected in the credit of account 96 "Reserves for future expenses" in correspondence with the accounts of expenses and settlements (26, 70, 69, 78, etc.). The actual expenses for which the reserve was previously formed are charged to the debit of account 96 in correspondence with the corresponding accounts for accounting for costs and settlements.

The correctness of the formation and use of the amounts for a particular reserve is periodically (and at the end of the year) checked according to the data of estimates, calculations, etc. and corrected if necessary.

Analytical accounting for account 96 "Reserves for future expenses" is kept separately for each reserve.

Accounting for business expenses

In accordance with the requirements of PBU 10/99 "Expenses of an organization" to the preparation of financial statements of insurance organizations in the formation of expenses for common types activities are classified according to cost elements.

Controlling the costs of doing business.

Control questions.

The student must

Control questions.

The student must

know:

The procedure for monitoring cash and settlement and payment transactions;

be able to:

Exercise control of cash and settlement and payment transactions, correctly apply the Chart of accounts of accounting.

The documentary control method is a separate control and auditing action, for example, reconciliation, comparison. The audit practice has not developed a specific method used to check documents or business transactions. As a rule, in the process of studying even the simplest business transactions or primary documents the auditor has to use different methods. In a specific audit situation, to solve the assigned task, he must choose the most effective of them. Documentary control is based on several methods and techniques. Let's consider the most common ones.

Fundamentally accounting report are the current accounting records... For their maintenance, the system is traditionally used double entry... Accounts are used to record all business transactions. They, through certain records, reflect the corresponding transactions of the movement of funds, which are owned and disposed of by the organization. The account characterizes the state and change of funds.

The structure of the Chart of Accounts for an insurance company is similar to the structure of the general business Chart of Accounts. In the accounting of insurance organizations, generally accepted rules, regulations and standards are applied for accounting for fixed assets, intangible assets, materials, their disposal and sale, accounting capital investments, lease obligations, cash, accounting for payroll payments, settlements with accountable persons and other settlements with personnel, accounting for settlements with the budget and extrabudgetary funds, with other debtors and creditors, settlements on the founders' deposits in authorized capital, accounting borrowed money and funds from funds generated from profits.

There are no accounts in the Chart of Accounts of accounting of insurance organizations that are used for production and trade and intermediary activities, but there is a special procedure for recording business transactions related to the specifics of insurance activities. (T. A. Fedorova "Insurance business")

Economic analysis organization work allows you to identify positive and negative sides activities of the entire organization as a whole and its structural units. In many cases, the analysis of financial and economic activities begins to be engaged in the process of preparing for the audit. The results of this analysis allow the auditors to purposefully draw up an audit plan and carry out audits, having previously determined the necessary control methods. In the course of the audit, the data of economic analysis are supported by the results of checks of primary documents, accounting registers and other economic information... For example, as a result of the analysis of accounting data, the auditor discovers significant fluctuations over periods in the amount of work in progress. In this case, the auditor necessarily includes an inventory of the work in progress in the audit plan.

Economic analysis makes it possible to establish, for which calculation items or economic cost elements there have been significant fluctuations over the periods.

The analysis examines indicators that characterize non-productive costs, losses, waste, shortages and theft, indebtedness for compensation for material damage, losses from marriage, and more.

Logical examination allows you to determine the objective possibility and purposefulness in spending money and material resources, the reality of the relationship between individual business operations. The implementation of a logical check is determined by the qualifications of the inspector, knowledge of the necessary regulatory documents, the ability to analyze the relationship of business transactions.

Technical and economic calculations are drawn up during the audit period. Οʜᴎ allow to determine the validity of the rates of consumption of raw materials and materials, the feasibility of labor costs. As a result of the compilation of technical and economic calculations during audits, the facts of the application of outdated norms of material and labor costs are revealed and, as a consequence, the presence of unaccounted for raw materials, materials and finished products... By means of calculations, the auditor establishes distortions of data reflecting the cost of production, due to the incorrect distribution of indirect costs between accounting objects.

Normative calculations are used to identify deviations of actual costs from planned or standard ones. This method allows us to investigate the reasons for deviations from the norms and delays in changes in the norms of material and labor costs when the audited organization uses the basic elements of the normative method of accounting for production costs and calculating the cost of production.

In combination with technical and economic calculations, this method helps to identify cases of concealment of shortages, waste, theft and cost overruns due to overestimation of planned and standard production costs, write-offs to production costs, monetary and material resources according to the norms, when less was actually spent.

Checking the quantitative accounting it is used in the audit of some organizations where quantitative accounting is not kept, although each operation of receipt and expenditure material values drawn up by primary documents. In the course of the check, the quantitative and total accounting is restored.

The specified verification method consists in the fact that according to the primary before to documents in chronological order, data on the receipt and expenditure of material assets for each grade, type or standard size are restored. The results of the restoration of the quantitative-sum accounting make it possible to analyze the movement of these values ​​for a certain period of time.

Checking the correctness of the correspondence of invoices allows you to establish the facts of erroneous or deliberate distortion of data on the interconnection of synthetic accounting accounts, which creates conditions for the theft of funds and material values, although all primary documents are made flawlessly.

Checking accounting registers consists in comparing the data of accounting registers with the data of primary documents, which helps to establish the presence of false records made to hide theft and abuse. The application of this method makes it possible to clarify the reliability and timeliness of the reflection of business transactions in accounting.

When researching others, not accounting documents establish the presence of unfavorable areas in the work of the audited organization. Such documents include acts and certificates of external audits and audits, acts and certificates of internal audit commissions, internal orders and orders of higher organizations, minutes of meetings and conferences, etc.

At formal control documents are examined in order to identify defects in the execution of documents, to establish the correctness of filling in the details and the presence of unspecified corrections, erasures, additions of text and numbers, clarification of the authenticity of signatures officials, compliance of the document with the current standard form. Through a formal check, the presence of good and poor quality, complete and defective documents is established.

Arithmetic control It is used to determine the correctness of calculations in documents and to identify signs of theft and abuse, veiled by arithmetic. Incorrect arithmetic calculations can be deliberate and unintentional. Revisions establish cases of deliberate distortion of information.

Counter control is a comparison of different documents or a comparison of several copies of the same document located in different divisions of the audited organization.

Mutual control is necessary for comparing various documents reflecting interrelated business transactions. In this case, it is possible:

Comparison of documents reflecting the direct performance of a business transaction with documents that are indirectly related to the first

· Comparison of documents reflecting business transaction, with documents, the design and content of which is directly determined by the primary documents

When analyzing workflow sequences the auditor examines the entire chain of sequential procedures and the corresponding documents, as a result of which a new document is drawn up. The absence of one or more previous documents, deviations from one or more procedures should be considered as a serious violation of control in the organization.

1. What are the tasks of accounting in insurance organizations?

2. List regulations on accounting.

3. Why is the method of documentary control necessary?

4. List the types of accounts in insurance organizations?

5. Describe General requirements to financial statements in insurance companies?

6. What settlement and cash documents are checked in insurance organizations?

2.4. Revision of the safety of fixed assets, intangible assets, other tangible assets.

know:

The procedure for auditing the safety of basic assets, intangible assets, other tangible assets;

Inventory procedure;

The procedure for the assessment and revaluation of fixed assets, depreciation and methodology documenting inventory results;

be able to:

Conduct an audit of the safety and use of basic assets, intangible assets, other tangible assets;

Conduct an inventory, assessment and revaluation of basic assets;

Charge depreciation;

Document the results of the inventory.

In most organizations, fixed assets constitute a fairly significant part of assets, and in many cases they are precisely the asset, the use of which is the main source of the organization's income and without the existence of which further profit making on the same scale is impossible.

Sources of information for checking basic assets are: regulations on accounting policy, balance sheet, annex to balance sheet, main book, accounting registers by accounts, defective statements, acts of acceptance and transfer of equipment of basic assets, acts of write-off of basic assets, acts of commissioning inventory cards accounting of fixed assets, contracts of purchase and sale of fixed assets, invoices, invoices.

First of all, auditors should examine the composition and structure of the underlying assets according to the register data. analytical accounting... At the same time, the correctness of the classification of the considered objects to fixed assets, their classification is established. The conditions of storage and operation of objects of basic assets, ensuring their safety are also checked. Each object must be assigned to a specific person. The author clarifies the legality of reimbursement of VAT paid to suppliers on capitalized fixed assets. Operations for the disposal of fixed assets are checked in a continuous way according to primary documents, registers of analytical and synthetic accounting... The timeliness of the inventory of basic assets, the completeness and correctness of its reflection in the accounting is also being studied. In accounting for basic assets, there are two types of distortions:

The amount in the reporting is overestimated in comparison with the real one (accounting error or fixed assets are lost - destroyed, stolen)

The amount in the reporting is underestimated in comparison with the real one (error in accounting or there are unaccounted fixed assets)

Verification of transactions with fixed assets consists of several parts:

· Verification of operations of receipt of basic assets;

· Verification of write-off operations from the balance of basic assets;

· Verification of data on the value of fixed assets at the end of the year.

The main groups of basic funds, the effectiveness of which is assessed primarily:

· Equipment

· Motor transport

Premises

A lot of work needs to be done to assess the current load of production equipment. The question must be resolved whether the obtained percentage of power can be increased and in what way, which has not been done by the management for more efficient use.

The analysis of the efficiency of the use of motor transport is primarily associated with the issues of availability in the organization of work to optimize routes. The best verification method is to interview drivers, in particular by collecting suggestions for improving traffic management.

Premises are also not always used efficiently, although not everything is unambiguous here. The auditor can draw up schedules for the utilization of the leased premises, compare the rental rates for tenants with the rental rates of other lessors.

When auditing transactions with intangible assets, the following sources of information are used: regulations on accounting policies, balance sheet, annex to the balance sheet, general ledger, contracts for the sale and purchase of intangible assets, copyright agreements, acts of acceptance and delivery of intangible assets, acts of write-off of intangible assets , certificates for the right to use, protocols on the introduction of objects of intangible assets into the authorized capital and approval of the cost.

Auditors must ensure that the items that are reflected in the composition of intangible assets, in fact, are so. Further, the correctness of the assessment of intangible assets, the correctness of the primary documents substantiating the assessment of assets, as well as the correctness of the correspondence of accounts are studied.

The correctness of the amortization of intangible assets, the correct application of the method of amortization calculation established in the accounting policy is checked. Operations on disposal of intangible assets are reviewed.

Typical mistakes accounting for intangible assets are:

· Absence of primary receipt documents or their execution in violation of the established requirements;

· Incorrect attribution of certain types of expenses to intangible assets;

· Incorrect calculation of amortization for individual objects of intangible assets.

1. By what assessment are the intangible assets in balance?

1. What are the reasons for the disposal of the basic assets of the basic assets, what documents are used to write off the write-off?

2. What documents reflect the receipt of basic funds?

3. How many copies of the statement of write-off of basic assets are made?

4. What is recognized as the actual cost of acquiring the underlying assets?

5. What intangible assets require state registration?

Controlling the costs of doing business. - concept and types. Classification and features of the category "Control of the costs of doing business." 2017, 2018.

KAMCHATKA STATE TECHNICAL UNIVERSITY

Department of Accounting and Finance

Test

in the discipline "Insurance"

Option number 2

Completed: Checked:

student 06 FKZ / F Art. Lecturer of the Department of BU and F

Tunduk T.Yu. Danilkina T.G.

Training code: 060932

Petropavlovsk-Kamchatsky

1. Introduction ……………………………………………………………… .2

2. The costs of running a case, as an element of the tariff rate ……… ........... 3

3. Social insurance in Russia ……………………………… ........... 6

4. Explain to which group these terms belong and what they mean. Insured event, insurance field, deductible ………………… ..11

5. Conclusion ……………………………………………………………… 12

6. References …………………………………………………… ... 13

7. Practical part ……………………………………………… ...... 14

Introduction

Insurance is a system of insurance protection against the possible occurrence of various kinds of risks. It is a way of reimbursement by the insurer of losses to the injured by distributing them among all policyholders.

The main part of the test consists of answers to the questions posed.

The first question is the cost of doing business, as an element of the tariff rate. To give an answer to this question, the structure of the tariff rate will be considered.

The second question is social insurance in Russia. This question is relevant because nowadays social insurance is an integral part of our life. Social insurance is a mechanism for implementing the state's social policy, the basis for organizing social protection of the population,

providing citizens of the Russian Federation with various types of benefits for state social insurance and other social benefits.

The third question defines terms such as insurance event, insurance field and deductible.

The test also has a practical part. The total amount of work is 14 sheets.

Question # 1 The cost of doing business, as an element of the tariff rate.

Insurance rate is a set of tariff rates. In turn, the tariff rate is the price of the insurance risk and other expenses of the insurer for organizing insurance; adequate monetary expression of the insurer's obligations under the concluded insurance contracts. The rate at which the insurance contract is concluded is called the gross rate.

The main purpose of calculating insurance rates is to determine and cover the probable amount of damage attributable to each insured or per unit of the insured amount, therefore, the calculation of the insurance rate is based on such signs of insurance as a closed layout of damage and the return of insurance payments intended for payments.

The tariff rate (gross rate) as the price of an insurance service has a certain structure (see Fig. 7.1). The individual elements of the rate structure should provide funding for all functions that the insurance organization performs. The main elements of the tariff rate are: the net premium (net rate) and the burden, which includes the costs of doing business; deductions provided for by law and a profit margin.

Rice. 7.1. Structure of the gross tariff rate

The main part of the tariff rate is net rate , which expresses directly the price of the insured risk, provides damage coverage. It is quite clear that at the time of price calculation, the amount of future damage is unknown, therefore the amount of damage is determined on the basis of damage data for the previous period. Therefore, when determining the net rate for mass risk types of insurance, it is necessary to take into account such factors as the probability of an insured event, the frequency and severity of the risk manifestation, the amount of the insured amount of the contract. The expected amount of damage, called the net net premium, acts as the minimum price for risk.

To guarantee insurance coverage, the net rate (net net premium) includes a risk or delta premium designed to finance accidental deviations of real damage from the expected value.

Part of the premium falls on the load in the structure of the tariff rate, approximately from 5% to 30%, depending on the type of insurance.

For different types of insurance, the composition of the load may slightly differ from the above. So, for life insurance, the load includes only the cost of doing business and profit.

Let's consider the main components of the load.

The main part of the load is occupied by the cost of doing business. The cost of doing business can be divided for analysis purposes as follows:

Organizational - expenses associated with the establishment of an insurance company;

Acquisition - costs associated with attracting new policyholders and concluding new insurance contracts. The main part of acquisition costs is occupied by commissions to insurance agents and brokers;

Cash - expenses related to settlement and cash services. In addition, these costs include the cost of manufacturing forms, receipts, accounting registers, etc .;

Liquidation - expenses related to the settlement of losses, legal costs, travel expenses to the place of the insured event, payment for the services of experts, etc .;

Management expenses, which are divided into general expenses and property management expenses. In particular, administrative expenses include labor costs and social security contributions; household and office expenses; transport; connection; rent; hospitality expenses; depreciation, etc.

Also, the cost of doing business can be divided into fixed and variable.

Variable business costs may be charged to separate insurance.

Fixed costs cannot be attributed to a separate insurance, they must be spread over the entire portfolio of concluded insurance contracts.

Deductions provided by law. As a rule, these costs are associated with the implementation of preventive measures aimed at reducing the risk of an insured event and / or reducing the impairment when it occurs. The legislative limit for such deductions in the tariff structure is no more than 15%. Funds for preventive measures in the amount stipulated by the structure of the tariff rate are directed to the formation of a reserve of preventive measures. The directions of using the reserve of preventive measures can be as follows: purchase and operation of fire-prevention and security alarm systems; financing of development and / or purchase of means of protection against diseases (for example, vaccinations); financing the construction of water protection structures, means, protection against accidents of technical systems, etc.

The last component of the load is the profit margin, i.e. profit from insurance activities that the insurer expects to receive.

Question number 2 Social insurance in Russia.

State social insurance is a state system of material support for citizens of the Russian Federation in old age, in case of illness, complete or partial disability, loss of a breadwinner, as well as families with children.

State social insurance is under the jurisdiction of the legislative and executive authorities, which form the state budget and its expenditure side. Benefits and benefits received by the population through this system are established by legislative and regulatory acts. They are distributed according to the principle of solidarity, which means that payments do not depend on the taxes and insurance contributions paid by the citizen and are determined only by the degree of need.

The main types of social security are: providing citizens of the Russian Federation with various types of benefits for state social insurance and other social benefits.

Social insurance is a mechanism for implementing the state's social policy, the basis for organizing social protection of the population.

Social insurance is also "a form of social protection of the economically active population against various risks associated with disability, based on the collective solidarity of compensation for damage." State social insurance is a system of material support for workers in old age established by the state and regulated by legal norms in the event of temporary or permanent disability, family members of workers (or loss of a breadwinner), as well as health protection of workers and their families. State social insurance is carried out at the expense of special funds formed from compulsory contributions of employers and, in some cases, employees, as well as subsidies from the federal budget for the material support of employees and their families.

State social insurance has as its object the entire population as a whole or individual social groups identified according to the criteria for the presence of social risks. The conditions of state social insurance are established by legislative and regulatory acts and are binding. The management of state social insurance funds is carried out by special state financial and credit institutions created under the legislative or executive authorities.

Features of social insurance.

Compulsory social insurance is a part of the state system of social protection of the population, carried out in the form of insurance of working citizens against possible changes in the material and social situation, including due to circumstances beyond their control. Compulsory social insurance forms a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and social situation of working citizens, and in cases provided for by law, other categories of citizens due to their recognition as unemployed, labor injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to receive medical care, sanitary treatment and the onset of other social insurance risks established by law, subject to compulsory social insurance.

The basic principles of compulsory social insurance include:

sustainability of compulsory social insurance supported on the basis of equivalence insurance coverage and insurance premiums;

universal compulsory nature of social insurance, availability of insurance guarantees for insured persons;

state guarantee of the observance of the rights of insured persons to protection against social insurance risks and fulfillment of obligations on compulsory social insurance, regardless of financial situation insurer;

government regulation compulsory social insurance system;

parity of participation of representatives of the subject of compulsory social insurance in the governing bodies of the compulsory social insurance system;

the obligation to pay insurance contributions to the budgets of funds for specific types of compulsory social insurance by policyholders;

responsibility for the targeted use of compulsory social insurance funds;

provision of supervision and public control;

autonomy financial system compulsory social insurance.

The subjects of compulsory social insurance are policyholders - employers, insurers, insured persons.

Insured - organizations of any organizational and legal form, as well as citizens who must, in accordance with federal laws to pay specific types of compulsory social insurance insurance premiums that are compulsory payments. The policyholders are also the executive authorities and local government bodies, which are obliged to pay insurance premiums.

Insurers - non-profit organizations created to ensure the rights of insured persons for compulsory social insurance in the event of insured events.

Insured persons - citizens Russian Federation, as well as Foreign citizens and stateless persons who work under labor contracts and persons who independently provide themselves with work, or other categories of citizens who have relations on compulsory social insurance.

Distinguish the following types social insurance risks:

· The need for medical assistance;

· Temporary disability;

Work injury and Occupational Illness:

· Motherhood;

· Disability;

· The onset of old age;

• loss of a breadwinner;

· Recognition of the unemployed;

· Death of the insured person or incapacity for work of his family members who are dependent on him.

Compulsory social insurance relations arise:

From the insured-employer - according to all the laws of compulsory social insurance from the moment of the conclusion of an employment contract with the employee; from other policyholders from the moment of their registration with the insurer;

At the insurer - from the moment of registration of the policyholder;

For insured persons - for all types of compulsory social insurance from the moment of entering into an employment contract with an employer;

For persons who independently provide themselves with work, and other categories of citizens from the moment they pay or for them insurance premiums.

Consider the process of managing the compulsory social insurance system.

Compulsory social insurance is carried out by insurers created by the Government of the Russian Federation in accordance with federal laws on specific types of compulsory social insurance. Compulsory social insurance funds are federal state property... Insurers carry out operational management of compulsory social insurance funds. Funds budgets for specific types of compulsory social insurance for the next fiscal year approved by federal laws. They are not part of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets... Funds from the budgets of compulsory social insurance funds are not subject to withdrawal.

Sources of cash receipts to the budgets of compulsory social insurance:

Insurance premiums:

Grants, other funds from the federal budget, as well as funds from other budgets in cases provided for by the legislation of the Russian Federation;

Penalties and interest;

Monetary funds reimbursed to insurers as a result of recourse claims against the insured persons responsible for causing harm;

Income from the placement of temporarily free funds of compulsory social insurance;

Contributions to off-budget government social funds are charged at insurance rates, the sizes of which are established by federal law.

The calculation basis for calculating insurance premiums are payments wages... Policyholders charge insurance premiums for wages charged on all grounds and for other sources of income established by federal laws on specific types of compulsory social insurance. The types of payments for which insurance premiums are not charged are determined by the Government of the Russian Federation. The basis for the appointment and payment of insurance coverage to the insured person is the occurrence of a documented insured event. State guarantee sustainability of compulsory social insurance is a system of subsidies from the federal budget. In particular, in the event of a shortage of funds to ensure the payment of pensions and benefits, payment of medical care, sanatorium treatment and other expenses, subsidies are provided from the federal budget in amounts that make it possible to ensure payments for compulsory social insurance established by federal laws on specific types of compulsory social insurance. The investment of temporarily free funds of compulsory social insurance is carried out only under the obligations of the Government of the Russian Federation.

Question No. 3 Insurance event, insurance field, deductible.

Insurance event is a potential or hypothetical insured event for an item that is insured (for example, an accident, surviving a certain age, disease). Insured event refers to terms related to the expenditure of funds insurance fund.

Insurance field (Insurance Coverage) - the maximum number of objects (for example, cars, apartments or summer cottages) that can be covered by insurance in a certain region or field of activity. The correct definition of the insurance field is of great importance for the reasonable establishment of plans for the development of certain types of insurance, prospects for the development of insurance in general. Insurance field is a term associated with the formation of an insurance fund.

Franchise- this is the part of losses specified in the insurance contract, which, upon the occurrence of an insured event, is not subject to compensation by the insurer. It can be defined as sum of money or as a percentage of the total sum insured. By using a franchise, self-insurance is combined with insurance. Enterprises, in order to ensure self-insurance of small (and sometimes medium) risks, create their own risk funds ( reserve funds). Given the existence of such a fund, policyholders may apply to insurers with a request to take the risk for insurance in part. Insurers are also interested in using the franchise. Since at the same time part of the risk is withheld on the responsibility of the policyholder, he becomes more interested in the use of preventive methods in order to save health, property or reduce the risk of liability to third parties.

Distinguish between conditional and unconditional franchises. Conditional deductible is more commonly used in personal insurance... For example, insurance rules may fix the number of sick days before the start of the insurance assistance. But if the policyholder (insured) has been ill for longer, then assistance is paid for all days of incapacity for work.

Unconditional deductible means that the insurer's liability is determined by the amount of loss when the deductible is taken away. Such policies are common when insuring vehicles and some other objects. This enables insurers to avoid small risk settlements and thereby significantly reduce the cost of doing business.

Franchise refers to international terms.

Conclusion.

Summarizing this test, it remains to give brief conclusions on each issue.

In the first question, the structure of the tariff rate was considered. Revealed the role and types of expenses for business management, as an element of the tariff rate.

In the second question, social insurance was considered.

Social insurance is a form of social protection of the economically active population against various risks associated with the loss of work, ability to work and income, based on collective solidarity of compensation for damage.

State social insurance is carried out at the expense of special funds formed from compulsory contributions of employers and, in some cases, employees, as well as subsidies from the federal budget for the material support of employees and their families. State social insurance is under the jurisdiction of the legislative and executive authorities, which form the state budget and its expenditure side. Benefits and benefits received by the population through this system are established by legislative and regulatory acts. They are distributed according to the principle of solidarity, which means that payments do not depend on the taxes and insurance contributions paid by the citizen and are determined only by the degree of need.

Also, the concepts of the terms Insurance event, insurance field, deductible were given.

Bibliography.

1. Babich A.M., Egorov E.V., Zhiltsov E.N. Social Insurance Economics. Tutorial... - M .: MGTU, 1999.

2. Verkhovtsev A.V. State and social insurance. M .: INFRA-M, 1999.

3. Gvozdenko A.A. Fundamentals of insurance. Textbook. - M .: "Finance and statistics", 1998.- 304s.

4. Fedorova T.A. Fundamentals of insurance activities. Textbook - Moscow: BEK Publishing House, 2001

5. Shakhov V.V. Insurance: Textbook for universities. - M .: Insurance policy, UNITI, 1997. - 311s.

The car is insured under the first risk system in the amount of 80 thousand rubles.

The cost of the car is 110 thousand rubles. The damage to the insured due to damage to the car amounted to 95 thousand rubles.

Answer: the amount of insurance compensation will be 80 thousand rubles. insurance under the first risk system provides for the payment of insurance compensation in the amount of damage, but within the limits of the insured amount. In this task, the damage (95 thousand rubles) exceeds sum insured(80 thousand rubles), therefore, insurance compensation will leave 80 thousand rubles. According to the system of the first risk, the insured risk is fully compensated, and damage in excess of the insured amount (second risk) is not compensated at all.