Приказ основних података о документу
Specifičnosti izveštavanja o novčanim tokovima u osiguravajućim kompanijama
Specifics of reporting on cash flows in insurance companies
dc.creator | Knežević, Snežana | |
dc.creator | Mitrović, Aleksandra | |
dc.creator | Sretić, Dušan | |
dc.date.accessioned | 2023-05-12T11:16:45Z | |
dc.date.available | 2023-05-12T11:16:45Z | |
dc.date.issued | 2018 | |
dc.identifier.issn | 2620-0279 | |
dc.identifier.uri | https://rfos.fon.bg.ac.rs/handle/123456789/1838 | |
dc.description.abstract | Delatnost osiguranja i rada osiguravajućih kompanija je jako bitna u kontekstu razvoja finansijskih organizacija koje posluju na teritoriji mnogih zemalja, pa i Republike Srbije. Izveštaj koji je od presudne važnosti za osiguravajuće kompanije u kontekstu adekvatnog upravljanja novčanim tokovima je izveštaj o tokovima gotovine. Imajući u vidu specifičnost industrije osiguranja, kao i rizike koji su sa njom u vezi, novčani tok je osnovni fokus finansijskog upravljanja. Za osiguravajuće kompanije, on predstavlja pregled tokova gotovine koji su se dogodili tokom proteklog računovodstvenog perioda. Cilj rada je da prikaže važnost efikasnog upravljanja novčanim tokovima u osiguravajućim kompanijama sa aspekta njihovog planiranja, te u tu svrhu i simulacije internog izveštaja o novčanim tokovima koji se izrađuje mesečno za domaću osiguravajuću kompaniju, u funkciji efikasnog upravljanja likvidnošću osiguravajuće kompanije. | sr |
dc.description.abstract | The activity of insurance and operation of insurance companies is very important in the context of development of financial organizations that operate in the territory of many countries, including the Republic of Serbia. A report that is of crucial importance for insurance companies in the context of an adequate cash flow management is a cash flow statement. Bearing in mind the specificity of the insurance industry, as well as the risks associated with it, cash flow is the basic focus of financial management. For insurance companies, it presents an overview of cash flows that occurred during the previous accounting period. The aim of the paper is to show the importance of efficient cash flow management in insurance companies from the aspect of their planning, and to this effect, the paper provides the simulation of the internal report on cash flows that is done monthly for domestic insurance companies in the function of efficient liquidity management of the insurance company. | en |
dc.publisher | Univerzitet u Kragujevcu - Fakultet za hotelijerstvo i turizam, Vrnjačka Banja | |
dc.rights | openAccess | |
dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
dc.source | Menadžment u hotelijerstvu i turizmu | |
dc.subject | osiguravajuće kompanije | sr |
dc.subject | likvidnost | sr |
dc.subject | izveštaj o tokovima gotovine | sr |
dc.subject | liquidity | en |
dc.subject | insurance companies | en |
dc.subject | cash flow statement | en |
dc.title | Specifičnosti izveštavanja o novčanim tokovima u osiguravajućim kompanijama | sr |
dc.title | Specifics of reporting on cash flows in insurance companies | en |
dc.type | article | |
dc.rights.license | BY | |
dc.citation.epage | 33 | |
dc.citation.issue | 2 | |
dc.citation.other | 6(2): 21-33 | |
dc.citation.rank | M53 | |
dc.citation.spage | 21 | |
dc.citation.volume | 6 | |
dc.identifier.doi | 10.5937/menhottur1802029K | |
dc.identifier.fulltext | http://prototype2.rcub.bg.ac.rs/bitstream/id/507/1834.pdf | |
dc.identifier.rcub | conv_886 | |
dc.type.version | publishedVersion |