Analele Universit ii Constantin Brncu i din Trgu Jiu, Seria Economie, Nr.

2/2010

EFICIENA ACTIVITI DE ASIGURARE N ROMNIA

EFFICIENCY OF INSURANCE ACTIVITIES IN ROMANIA

Conf. univ. dr. Maria VADUVA Universitatea "Constantin Brancusi" din Trgu Jiu
Rezumat: Evaluarea performantelor de asigurare ale companiei ia n considerare att rezultatele financiare cat si raportul dintre rezultate (efecte) i eforturile depuse pentru a obinerea acestor efecte, precum i evaluarea succesului asigurtorului n scopul de a ndeplini nevoile clienilor si in conditii de eficien. O activitate de asigurare eficienta exprim raportul dintre rezultatele procesului de asigurare i cheltuielilor fcute pentru recuperarea bunurilor avariate sau pli sumei asigurate, precum i rezultatele financiare obinute de ctre asigurtor. Cuvinte cheie:asigurat, asigurare,eficienta asigurari

Assoc. Prof. PhD. Maria VADUVA Constantin Brancusi University of Trgu Jiu
Abstract The assessment of a companys insurance performances has to consider both the financial results, the ratio between resulting effect and efforts made in order to get this effect as well as insurers success assessment in order to fulfil its clients needs. Insurances efficiency is an economic and social form of efficiency and expresses the ratio between the results of insurance activities and recovery expenses made for the damaged goods or insured sums payments and the financial results achieved by the insurer Key words: provided ,insurance, effective insurance

1. Conceptul de eficien n domeniul activitii de asigurare n aprecierea eficienei activitii de asigurare este necesar s avem n vedere att raportul dintre efectul obinut i efortul depus n legtur cu aceast activitate, ct i rezultatele financiare nemijlocite obinute de asigurtor. Efectul obinut de pe urma activitii de asigurare, prin acordarea de despgubiri i sume asigurate, se concretizeaz n crearea condiiilor care permit continuitatea proceselor economice din diferite ramuri i sectoare, meninerea integritii proprietii aparinnd unor persoane juridice sau fizice i realizarea de ctre populaie a unor msuri suplimentare de prevedere i de economisire. Totodat, prin asigurrile i reasigurrile n valut se creeaz premisele pentru desfurarea continu a comerului exterior i a cooperrii economice internaionale. Efortul pentru obinerea efectului amintit mai sus este fcut att de asigurai, care pltesc prime de asigurare, ct i de asigurtor, care

1. The concept of efficiency in the business of insurance In assessing the efficiency of insurance is necessary to consider both the relationship between effect and effort made in connection with this activity, and immediate financial results obtained by the insurer. Effect obtained from the insurance business, by providing compensation and amounts insured, is focused on creating conditions that allow continuity of business processes in different industries and sectors, preserving the integrity of property belonging to individuals or legal persons and make the public provision of further measures and savings. Also, the insurance and reinsurance in the currency creates the potential for continued pursuit of foreign trade and international economic cooperation. Effort to achieve the above mentioned is done so policyholders who pay premiums and

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organizeaz, conduce i particip direct la realizarea asigurrilor de bunuri, persoane i rspundere civil, precum i a asigurrilor i reasigurrilor n valut. Prin urmare, eficiena activitii de asigurare este necesar s fie privit att din punctul de vedere al intereselor asigurtorului, care i conduce activitatea pe baza principiului gestiunii financiare, ct i din punctul de vedere al intereselor asigurailor. Pentru asigurtor (n condiiile unui nivel al primelor tiinific determinat), asigurrile sunt cu att mai eficiente cu ct cheltuielile ocazionate de plata despgubirilor, a sumelor asigurate i cele privind formarea i administrarea fondului de asigurare sunt mai reduse. Pentru asigurai, eficiena asigurrilor este cu att mai mare, cu ct despgubirile pe care ei le primesc la producerea riscului asigurat sunt mai apropiate de valoarea daunei nregistrate, iar timpul care trece de la data producerii fenomenului sau evenimentului asigurat, pn la ncasarea despgubirilor, respectiv a sumei asigurate, este ct mai redus. n aprecierea eficienei activitii de asigurare i a dimensiunii rezultatelor financiare obinute de un asigurtor, este necesar s avem n vedere i faptul c n acest domeniu se ntlnete un fenomen specific - unic n activitatea economic respectiv inversarea ciclului de producie. Este vorba de faptul c asigurtorul vinde nainte de a fi produs, deci nainte de a cunoate costul produsului vndut. Prin ncasarea primei de asigurare, societatea de asigurri se oblig s plteasc asiguratului eventualele daune a cror mrime nu se cunoate, aceasta putnd fi doar doar aproximat pe baza unor calcule probabilistice. Din cele menionate mai sus, se desprinde cu uurin importana deosebit pe care o reprezint calcularea primelor de asigurare pe baza unor criterii tiinifice, respectiv folosindu-se metode statistico-matematice. Numai n acest fel, o societate de asigurri va reui s-i formeze, din primele de asigurare ncasate, un fond de asigurare care s-i permit acoperirea cheltuielilor pe care le are de efectuat. Particularitile activitii de asigurare

the insurer, organizing, leading and participating directly to the insurance of goods, persons and civil liability and insurance and reinsurance currency. Therefore, the effectiveness of insurance should be viewed both in the interests of the insurer, which conducts its work on the principle of financial management and in terms of the interests of policyholders. For the insurer (in terms of a level of premium determined scientifically), insurance is more effective if the costs of paying compensation, the amounts provided and the training and administration of insurance are lower. To ensure the effectiveness of insurance is greater, as the compensation which they receive from the contingency insured are closer to the amount of damage recorded, the time that passes after the occurrence or event insured to collect damages, that the sum insured is as reduced. In assessing the efficiency of the insurance and financial results of the size of an insurer, it is necessary to consider in this area and that meets a specific phenomenon unique business - ie reverse the production cycle. Is that the insurer "sell" before "product", so before you know cost product sold. By collecting the insurance premium, the insurance company undertakes to pay the insured damages whose size is unknown, it can only be approximated based on only probabilistic calculations. From above, it is easily detached importance which is to calculate insurance premiums based on scientific criteria, ie using statistical-mathematical methods. Only in this way an insurance company will fail to form, the insurance premiums collected, an insurance fund to allow the expenses they have to do. Peculiarities require insurance business, its efficiency analysis should take into account the action of specific factors. A very important factor acting in insurance, directly and immediately affecting the volume of

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impun ca, analiza eficienei acesteia, s se in cont i de aciunea unor factori specifici. Un factor foarte important care acioneaz n domeniul asigurrilor, influennd direct i nemijlocit volumul cheltuielilor efectuate de asigurtor cu plata despgubirilor, este caracterul aleatoriu al fenomenelor generatoare de pagube. Acest caracter impune ca analiza eficienei activitii de asigurare s se fac pe o perioad de timp ct mai ndelungat (minimum 5 ani), deoarece numai n acest mod pot fi desprinse concluzii judicioase privind rezultatele finale obinute. n cazul asigurrilor facultative, acioneaz i un factor de natur subiectiv care influeneaz, n mare msur, rezultatele obinute de asigurtor. Este vorba de amploarea i calitatea activitii desfurate de organele asigurtorului n legtur cu ncheierea unui numr ct mai mare de asigurri i de gradul de nelegere a diferitelor persoane fizice i juridice n ceea ce privete necesitatea i utilitatea acestora. Dac aceast activitate se soldeaz cu obinerea unui grad de cuprindere n asigurare ridicat, sunt create, n mare parte, condiii pentru ca asigurtorul s poat obine rezultate favorabile. n aprecierea eficienei de asigurare, este necesar s se in seama att de rezultatele obinute de asigurtor, ct i de cele obinute de asigurai. Dac dintr-un motiv sau altul, trecem cu vederea rezultatele pe care le obine asigurtorul sau cele pe care le obin asiguraii, nseamn c de fapt ne rezumm la o analiz parial, care nu permite desprinderea influenei tuturor factorilor care intervin n asigurare. n condiiile n care orice societate de asigurri i conduce activitatea conform principiului gestiunii financiare, este firesc ca aceasta s se preocupe de acoperirea cheltuielilor din veniturile realizate i de obinerea unor rezultate financiare ct mai bune. Pentru ca aceste rezultate s poat fi obinute, este necesar, n primul rnd, ca veniturile ncasate s depeasc cheltuielile pe care le are de efectuat. De aici rezult c nivelul despgubirilor i al sumelor asigurate ce se cuvin asigurailor, n cazul producerii riscurilor asigurate, este direct influenat de mrimea primelor de asigurare pe

expenditure incurred by the insurer to pay compensation, is the randomness of the phenomena generating losses. This character analysis of efficiency requires that insurance be on a period as long (at least 5 years), because only in this way judicious conclusions can be drawn on the final results obtained. If optional insurance, work, and a subjective factor which influences greatly the performance of the insurer. It is about the size and quality of the work of bodies insurer in connection with the conclusion of a large number of insurance and "understanding" of different natural and legal persons regarding their necessity and usefulness. If this work leads to achieving a high degree of coverage in insurance, are created, largely as a condition for the insurer to obtain favorable results. In assessing the effectiveness of insurance, it is necessary to take into account both the insurer results and those obtained by the insured. If for some reason, overlooked the results we obtain the insurer or the insured obtain it, actually means that we summarize in a partial analysis, which allows separation influence of all factors involved in insurance. The conditions under which any insurance company conducts its business according to the principle of financial management, it is natural to worry about income and expenses of obtaining the best possible financial results. Because these results can be obtained, it is necessary, first, that revenues collected exceed the expenses it has made. Hence the level of compensation and amounts to be paid policyholders insured in case of risks insured, is directly influenced by the size of insurance premiums that they pay the insurer. This shows, once again, that normally can not do an assessment of the efficiency of insurance, notwithstanding that both parties involved in insurance - the insurer and insured - designed individually, certain well-defined goals . Obviously the ideal would be that it pays compensation insurer to be as close to the

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care ei le pltesc asigurtorului. Aceasta demonstreaz, o data n plus, c n mod normal nu putem face o apreciere a eficienei activitii de asigurare, fcnd abstracie de faptul c cele dou pri care intervin n asigurare asigurtor i asigurat urmresc, fiecare n parte, anumite scopuri bine precizate. Evident, ideal ar fi ca despgubirile pe care le pltete asigurtorul s fie ct mai apropiate de valoarea pagubelor produse de riscuri asigurate. Pentru ca acest lucru s se poat ns realiza, este necesar s se stabileasc un nivel mai ridicat al primelor de asigurare, ceea ce nu n toate cazurile concord cu interesele i posibilitile asigurailor, deoarece asigurarea devine prea costisitoare. n concluzie, se poate afirma c aprecierea eficienei activitii de asigurare este necesar s se fac folosindu-se indicatori care s reflecte att rezultatele obinute de asigurtor, ct i eficiena pentru asigurai. 2. Indicatori ai eficienei asigurtorilor Eficiena economico-social a asigurrilor se analizeaz i se exprim cu ajutorul mai multor indicatori, dintre care unii sunt specifici anumitor feluri de asigurri. Fiecare dintre indicatorii utilizai pentru exprimarea eficienei evideniaz anumite laturi ale activitii de asigurare. Este dificil de efectuat o ierarhizare a acestor indicatori i, de asemenea, nu se poate afirma c unii indicatori ar avea o putere de expresie mai mare dect alii. Dac se accept c o parte a activitii de asigurare are caracter productiv, fcnd referire la compensarea daunelor din economie produse asupra bunurilor materiale, la prevenirea i combaterea pagubelor, se poate calcula producia net realizat de societatea de asigurri, care are urmtoarele componente principale: 9 Despgubirile pltite pentru bunuri; 9 Salariile; 9 Contribuiile pentru asigurrile sociale; 9 Profitul. Gradul de eficien economico-social a activitii

amount of damage caused by insured risks. Because this can be done but it is necessary to establish a higher level of insurance premiums, which in all cases not inconsistent with the interests and potential policyholders, because insurance is too expensive. In conclusion, it can be said that assessing the efficiency of insurance is to be made using indicators that reflect both the performance of the insurer, and to ensure efficiency. 2. Indicators of efficiency insurers Economic efficiency and social insurance are analyzed and expressed using several indicators, some are specific to certain types of insurance. Each of the indicators used to show certain sides of the expression efficiency of the insurance business. It is difficult to make a ranking of these indicators and also can not be said that some indicators would have a greater power of expression than others. If one accepts that part of the insurance activity productive in nature, referring to compensation damage caused to the economy of material goods, to prevent and combat damage, you can calculate net production performed by the insurance company, which has the following main components: 9 Compensation paid for goods; 9 wages, 9 social security contributions; 9 Profit. Degree of socio-economic efficiency of business insurance company can be expressed with net production rate, which is determined as follows: PN Rpn = x100 CA

Rpn - the rate of the net, PN - net production; CA - cost of insurance, which includes expenditure on establishment and

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de asigurare pentru societate se poate exprima cu ajutorul ratei produciei nete, care se determin astfel: PN Rpn = x100 , CA unde: Rpn reprezint rata produciei nete; PN producia net; CA costul asigurrii, n care se includ cheltuielile referitoare la constituirea i administrarea fondului de asigurare, cheltuielile generale i cheltuielile administrativ-gospodreti. Indicatorul producie net caracterizeaz i evideniaz laturile principale ale activitii de asigurare. Principalul indicator de comensurare a rezultatelor financiare i, deci, al eficienei asigurrilor, care are un rol important n nfptuirea gestiunii economico-financiare este profitul , ce se determin ca diferen ntre veniturile i cheltuielile societii de asigurri. Datorit faptului c volumul despgubirilor pltite difer de la un an la altul, profitul nu poate constitui un indicator absolut de comensurare a eficienei economico-sociale a asigurrilor. Profitul are ns un rol important n realizarea autonomiei funcionale i a gestiunii economicofinanciare a societii de asigurri, servete ca izvor de alimentare a veniturilor bugetului de stat, stimuleaz salariaii din asigurri i reasigurri, cointereseaz societatea de asigurri, este un instrument de control, etc. Profitul societii de asigurri se determin pe baza bilanului contabil aprobat de adunarea general a acionarilor. Volumul primelor de asigurare ncasate este unul dintre indicatorii principali care evideniaz extinderea categoriilor de asigurri practicate de ctre societatea de asigurri. Primele de asigurare ncasate sunt utilizate pentru constituirea fondului de asigurare care servete la plata despgubirilor i a sumelor asigurate. Ca urmare, este necesar cunoaterea obiectelor asigurabile i stabilirea bine fundamentat, pe baze tiinifice, a primelor de asigurare. Nivelul proteciei prin asigurare a riscurilor din societate este un indicator

administration of insurance, administrative overheads and household expenses. Net production indicator characterizes and emphasizes the main sides of the insurance. Comensurare main indicator of financial performance and hence the efficiency of insurance, which has an important role in achieving economic and financial management is profit to be determined as the difference between income and insurance company expenses. Because the amount of compensation paid varies from year to year, profits can not be an absolute indicator comensurare economic efficiency and social insurance. Profit has an important role in achieving functional autonomy and economic and financial management of the insurance company serves as the power source of revenue the state budget, stimulate employees in insurance and reinsurance cointereseaz insurance company, is a monitoring tool, etc.. Insurance company profits are determined based on the balance sheet approved by shareholders in general meeting. Volume of insurance premiums collected, is one of the main indicators showing the expansion of categories of insurance charged by the insurance company. Insurance premiums collected are used to form insurance fund used to pay the compensation and the amounts insured. It is therefore necessary to know the objects insured and establish well-founded, scientifically, insurance premiums. Level of risk protection through insurance company is a meaningful indicator of how the insurance company to fulfill their functions . This indicator is calculated as the ratio between the amount of compensation actually paid for the risks covered by insurance and the estimated value of all insurable damage that may occur in society in a given period of time, performed the following calculation:

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semnificativ din punct de vedere al modului n care asigurrile i ndeplinesc funciile n societate. Acest indicator se calculeaz ca raport ntre valoarea despgubirilor pltite efectiv pentru riscurile cuprinse n asigurare i valoarea tuturor pagubelor asigurabile estimate, care pot s apar n societate ntr-o anumit perioad de timp, efectundu-se urmtorul calcul: DA NPA = x100 , VPA unde: NPA nivelul proteciei prin asigurare; DA despgubirile de asigurare pltite; VPA valoarea pagubelor asigurabile. Riscurile se calculeaz pe baza datelor statistice privind frecvena i intensitatea evenimentelor productoare de daune n economie pe o perioad de timp relativ ndelungat, n funcie de felul riscurilor. De exemplu: pentru furtun, ploi toreniale, se iau n studiu date statistice ale evenimentelor pe o perioad de 5-6 ani; pentru uragane, alunecri i prbuiri de teren, incendii, se studiaz evenimentele pe aproximativ 10 ani; pentru cutremure, perioada de studiu statistic este de 30 de ani. Dezvoltarea asigurrilor facultative se poate aprecia cu ajutorul indicatorului gradul de cuprindere n asigurare. Acest indicator arat nivelul de dezvoltare a asigurrilor facultative i se calculeaz raportndu-se obiectele sau peroanele asigurate la numrul total al obiectelor sau persoanelor asigurabile de aceeai natur, efectundu-se urmtorul calcul:

NPA =

DA x100 VPA

where: NPA - the protection by insurance DA - insurance compensation paid; VPA - the value of insurable damage. Risks is based on statistical data on the frequency and intensity of damage-producing events in the economy on a relatively long period of time, depending on how the risks. For example: the storm, heavy rains, take the statistical study of events a period of 5-6 years for hurricanes, land slides and collapses, fires, is about 10 years studying the events; for earthquakes, statistical study period is 30 years. The development of voluntary insurance can be judged by Indicator in insurance coverage. This indicator shows the development of voluntary insurance and is calculated by reference to objects or platforms provided the total number of objects or persons insured by the same nature is performed the following calculation: Oa Gc a = x100 To a where: Gca - the degree of coverage in insurance Oa - insured objects, Toa - all objects and persons insured in the same category The level of insurance coverage is higher, the opportunities are greater economic and social efficiency because it provides a more uniform dispersion of risk, decreasing self-selection phenomenon. This indicator shows the extent of the protection by insurance of goods the same or on certain categories of people being so

Gc a =

Oa x100 , To a

unde: Gca reprezint gradul de cuprindere n asigurare; Oa obiecte asigurate; Toa total obiecte i persoane asigurabile din aceeai categorie.

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Cu ct gradul de cuprindere n asigurri este mai mare, cu att sunt mai mari posibilitile de cretere a eficienei economico-sociale, deoarece se realizeaz o dispersie mai uniform a riscurilor, diminundu-se fenomenul de autoselecie. Acest indicator evideniaz extinderea proteciei prin asigurri asupra unor bunuri de acelai fel sau asupra unor categorii de persoane, fiind de un real folos att n aprecierea activitii de asigurare la un moment dat, ct i pentru a prognoza dezvoltarea asigurrilor, identificnd posibilitile, cile i rezervele de extindere a ocrotirii pe teritoriu, precum i stabilirea unor noi forme de asigurare.

helpful in assessing the insurance business at a time and to forecast insurance development, identifying opportunities, and ways of protecting the reserve expansion area, and and establish new forms of insurance.
Labour productivity in the insurance field, shows the amount of revenue from insurance premiums to be paid, on average, an employee of the insurer. Labour productivity can be calculated on the total business of insurance or for each branch as: T Pm1 = N1 where: Pm1 - labor productivity is an insurance worker, expressed in RON, T - total revenue from insurance premiums in lei, N1 - the number of workers employed in the insurance scripting.

Productivitatea muncii n domeniul asigurrilor, arat cuantumul ncasrilor din primele de asigurare ce revin, n medie, pe un lucrtor al asigurtorului. Productivitatea muncii se poate calcula pe totalul activitii societii de asigurri sau pentru fiecare sucursal astfel: T Labour productivity in the work Pm1 = , N1 contract of insurance shall be by returning unde: the number of insurance contracted on Pm1 reprezint productivitatea muncii pe un average by an insurance worker and is determined as follows: lucrtor al asigurrilor, exprimat n lei; T totalul ncasrilor din prime de asigurare n lei; N Pmc = ac N1 numrul lucrtorilor scriptic ncadrai n N1 societatea de asigurare. where: Productivitatea muncii n activitatea de Pmc - labor productivity is calculated on a contractare a asigurrilor se exprim prin worker, numrul de asigurri contractate care revin, n Nac - contracted security number, medie, pe un lucrtor al asigurrilor i se N1 - number of employees dealing with the insurance contract. determin astfel: The average amount that is insured by an insurance contract is determined unde: separately for all insurance and insurance Pmc reprezint productivitatea muncii new contracts over a certain period of time, by reporting the total number of insurance to calculat pe un lucrtor; insurance contracts. Nac numrul asigurrilor contractate; N1 numrul de lucrtori care se ocup cu contractarea de asigurri. STA Sc A = NCA Suma medie asigurat ce revine pe un
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Pmc =

N ac , N1

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First received on average an insurance contract reflects the degree to raise cash to individuals insured in the voluntary insurance, determining the following: PTi Pi = Na c where: Prima medie ncasat pe un contract de Pi - average is first received, asigurare reflect gradul de mobilizare a PTi - total premiums collected, numerarului de la persoanele fizice asigurate n Nac - contracted security number. cadrul asigurrilor facultative, determinndu-se astfel: First determine the average per capita total premiums collected by reporting PTi total number of citizens, performed the , Pi = following calculation: Na c PTi unde: Pi = Pi reprezint prima medie ncasat; NC PTi prime totale ncasate; where: Nac numrul de asigurri contractate. Pi - average per capita is first, PTi - total premiums collected, Prima medie pe un locuitor se determin NC - total number of citizens. raportnd totalul primelor ncasate la numrul total al cetenilor rii, efectundu-se urmtorul Insurance coverage is determined by calcul: the ratio of the sum insured and the actual value of the property insured following calculation is performed: PTi Pi = , S NC Ga a = a x100 unde: Vb P reprezint prima medie pe un locuitor; PT prime totale ncasate; where: NC numrul total al cetenilor. Gaa - through insurance coverage, Gradul de acoperire prin asigurare se Sa - the sum insured for that object, determin ca raport ntre suma asigurat i Vb - the real value of the property to ensure valoarea real a bunului asigurat, efectundu-se the completion date. urmtorul calcul: S It shows the ratio in which the sum insured, Ga a = a x100 , compared with the actual value of the Vb property insured. unde: Degree damage coverage is the ratio Gaa gradul de acoperire prin asigurare; of compensation to be granted and the Sa suma asigurat pentru bunul respectiv;
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contract de asigurare care se determin pe total asigurri i separat pentru asigurrile noi contractate pe o anumit perioad de timp, prin raportarea sumei totale a asigurrilor la numrul contractelor de asigurare. STA Sc A = , NCA unde: ScA reprezint suma medie asigurat pe un contract de asigurare; STA suma total a asigurrilor; NCA numrul de contracte de asigurare.

Where: ScA - is the average amount insured by an insurance contract, STA - the total amount of insurance, NCA - the number of insurance contracts

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Vb valoarea real a bunului la data ncheierii asigurrii. Acest indicator arat raportul n care se afl suma asigurat, comparativ cu valoarea real a bunului asigurat. Gradul de acoperire a daunei este raportul dintre despagubirea ce se acord i paguba suferit de bunul asigurat, efectundu-se urmatorul calcul: D Ga d = x100 ,unde P Gad - reprezint gradul de acoperire a daunei; D - despgubirea acordat asiguratului; P - valoarea pagubei suferit de bunul asigurat. Acest indicator se calculeaz pe categorii de bunuri asigurate i se utilizeaz deoarece, potrivit principiului rspunderii limitate, asiguraii sunt antrenai n suportarea parial a daunei, fapt ce-i determin s conserve ct mai bine bunurile asigurate. Costul relativ al activitii de asigurare se exprim ca raport ntre cheltuielile totale efectuate cu activitatea de asigurare (pe feluri de bunuri etc.) i ncasrile totale rezultate din primele de asigurare, efectundu-se urmatorul calcul, pe feluri de asigurri: C Cra = t , It unde: Cra - reprezint costul relativ al activitii de asigurare; Ct - cheltuielile totale efectuate cu activitatea de asigurare; It - ncasri totale rezultate din primele de asigurare. Acest indicator se utilizeaz la efectuarea de analize pe feluri de bunuri asigurate, pe forme de asigurare, n profil teritorial, pe categorii de ageni economici, pe un numar mai mare de ani, ceea ce permite sa se traga concluzii pretioase asupra marimii primelor de asigurare si sa se ia masurile cuvenite. Rata daunei exprim raportul dintre despagubirile i sumele asigurate platite, pe de o parte, si incasarile rezultate din primele de asigurare, pe de alta parte, efectuandu-se urmatorul calcul pe feluri si categorii de asigurari:

damage caused to insured property, performed the following calculation:

Ga d = D x100 P

where : Gad - is coverage of damage, D - compensation paid to the insured, P - value of insured property damage suffered. This indicator is calculated by category of goods provided and used because the principle of limited liability, the insured are involved in partial pay the damage, which causes them to better preserve the insured goods.
relative cost of insurance activity is expressed as a ratio of total expenditure incurred by the insurance business (the kinds of goods, etc..) and total revenue from premiums insurance, the following calculation is performed, the types of insurance:
Cra = Ct It

where: Cra - is the relative cost of insurance business, Ct - total spending by business insurance Company It- total revenue from insurance premiums. This indicator is used to perform analysis on the kinds of goods insured, the insurance forms the territorial aspect, the categories of economic agents, a greater number of years, which enables us to draw valuable conclusions on the size of insurance premiums and take appropriate action.
Damage rate expresses the ratio of insured damages and amounts paid on the one hand, and proceeds from insurance premiums, on the other hand, the following calculation is executed kinds and categories of insurance:

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RD =

TPD x100 , TI

RD =

TPD x100 TI

Unde: RD - reprezint rata daunei; TPD - total pli de despagubiri, sume asigurate i cheltuieli de lichidare; TI total ncasri din prime de asigurare.

Where: RD - is the damage rate, TPD - Total payments of compensation, sums insured and the costs of liquidation, TI - Total revenue from insurance premiums

Nivelul cheltuielilor de administraie la 1000 lei prim ncasat, care se determin ca Level Administrative costs 1,000 lei raport ntre totalul cheltuielilor pentru constituirea premium income, which is determined by the i administrarea fondului de asigurare i totalul ratio of total expenditure for the establishment and administration of insurance primelor ncasate : and the total premiums earned: TCAx1000 NCA / 1000 = , TCAx1000 TPI NCA / 1000 = unde : TPI NCA reprezint nivelul cheltuielilor de Where: administraie la 1000 lei prime ncasate ; NCA - is the administrative costs to premiums earned 1,000 lei, TCA totalul cheltuielilor de administraie ; TCA - total cost of administration, TP totalul primelor de asigurare ncasate. TPI - total premiums collected. Rata profitului net, care se calculeaz raportndu-se diferena dintre veniturile i Rate of net profit, which is calculated cheltuielile totale nregistrate ntr-o anumit by reference to the difference between perioad de timp regul dintr-un an, la venituri, revenue and total expenditure recorded in a certain period of time usually a year in astfel: revenue, as follows: (V C ) x100 rpn = , (V C ) x100 V rpn = Unde: V Rpn - reprezint rata profitului net; Where: V - venituri totale rezultate din ncasarea primelor rpn - the rate of net profit, V - total income from collecting insurance de asigurare; premiums, C - totalul cheltuielilor efectuate de asigurtor. Acest indicator arat, n procente, ct din C - total expenditure incurred by the insurer. fiecare suta de lei prim de asigurare ncasat This indicator shows the percentage of every rmne asigurtorului dup efectuarea tuturor hundred lei as insurance premium remains the insurer received after all expenditure. cheltuielilor. 3. Posibiliti de cretere a eficienei activitii societilor de asigurri Avnd n vedere faptul c plile privind despgubirile dein ponderea cea mai mare n totalul cheltuielilor legate de asigurrile de bunuri, se poate spune c sporirea eficienei acestora 3. Opportunities to increase efficiency of depinde, n mare msur, de gsirea unor insurance companies posibiliti de reducere a volumului despgubirilor. Given that compensation payments have
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Practica ne arat ns c volumul despgubirilor nu poate fi redus dect pn la o anumit limit, deoarece apariia unor pagube provocate de riscurile asigurate este inevitabil, iar pe de alt parte, menirea asigurrii este tocmai acoperirea unor pagube cu caracter imprevizibil. Deci problema care apare aici se refer la faptul dac, n general, la toate categoriile de bunuri asigurate, despgubirile pe care le pltete o societate de asigurri reprezint sau nu limita care practic nu mai poate fi redus. Pentru a ne putea convinge de acest lucru, este necesar o analiz minuioas a evoluiei despgubirilor pe feluri de bunuri, pe categorii de asigurai i n profil teritorial, deoarece astfel se pot scoate la iveal eventuale rezerve de reducere a cheltuielilor de acest gen. Practica demonstreaz c mai exist nc asemenea posibiliti. Astfel, de exemplu, la bunuri cum sunt animalele, cauzele de ordin subiectiv joac de multe ori un rol important n legtur cu volumul pagubelor ce se nregistreaz. Un alt mijloc ce poate aciona n direcia reducerii volumului despgubirilor l constituie luarea de ctre societile de asigurri a unor msuri de prevenire a pagubelor. Exemplu: efectuarea la timp i n bune condiii a inspeciei de risc poate contribui la prevenirea producerii unor pagube i implicit la reducerea cheltuielilor cu plata despgubirilor. n direcia creterii eficienei activitii de asigurare, consider c se poate aciona n anumite limite - utilizarea mijloacelor moderne de calcul, pentru efectuarea diferitelor operaii. Experiena deja acumulat, n unele ri, ca de altfel i la noi, arat c aceste mijloace de calcul pot fi folosite la stabilirea primelor de asigurare, la contabilizarea acestora, la redactarea polielor de asigurare, e.t.c. Creterea eficienei activitii privind asigurrile n valut poate fi realizat att prin dezvoltarea lor, ct i prin intensificarea msurilor care conduc la prevenirea apariiei unor pagube. Dezvoltarea asigurrilor n valut creeaz condiii pentru dispersarea mai bun a riscurilor i implicit, pentru nregistrarea unui raport mai favorabil ntre volumul despgubirilor pltite i volumul primelor ncasate.

the highest share in total costs of property insurance, we can say that their efficiency depends largely on finding ways to reduce the amount of damages. Practice shows us that compensation amount can be reduced only to a certain limit, because the occurrence of damage caused by insured risks are inevitable, and on the other hand, is precisely designed to ensure coverage for damage to unforeseeable. So the problem arises here relates to whether, in general, all categories of insured property, it pays compensation insurance company or not is practically no limit can be reduced. So we can convince this requires a thorough analysis of the kinds of property development claims by category of policyholders and territorial, as it can reveal any reserves to reduce such costs. Practice also shows that there are still possibilities. Thus, for example, goods such as animals, subjective causes often play an important role in relation to the amount of damage to be recorded. Another way you can work towards reducing the amount of compensation is to be taken by insurance companies measures to prevent damage. Example: make timely and orderly inspection of risk can contribute to prevention of damage and hence reduce the payment of expenses. Towards increasing the efficiency of insurance, I think it can work - within limits use of modern computing to perform various operations. Lessons learned, in some countries, and moreover we show that computing resources can be used to determine insurance premiums on their accounting to writing insurance policies, etc. Increased efficiency in the foreign Insurance can be achieved both through their development and by enhancing measures that lead to prevention of damage. development creates conditions for foreign insurance in better dispersion of risks and hence, to record a more favorable ratio between the amount of compensation paid and the amount of premiums collected.

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Prevenirea apariiei pagubelor la bunurile care fac obiectul asigurrilor n valut poate juca un rol mai mare n reducerea volumului cheltuielilor cu plata despgubirilor, mai ales la asigurarea mrfurilor n timpul transportului internaional Astfel, de exemplu, prin generalizarea transportului mrfurilor n containere se obine o reducere important a volumului pagubelor ce pot aprea n timpul transportului la ncrcarea i descrcarea mrfurilor. n ceea ce privete creterea eficientei activitii de reasigurare, este necesar s se in cont de faptul c probabilitatea obinerii unor rezultate pozitive din activitatea de primire n reasigurare este apreciat ca fiind mai mare dect n cazul cedrilor n reasigurare. Pentru aceasta considerm oportun acordarea unei atenii sporite creterii volumului acceptrilor n reasigurare, deoarece acioneaz mai muli factori care o justific.
BIBLIOGRAFIE

Prevention occurrence of damage to goods subject to foreign insurance can play a greater role in reducing the amount of the payment of costs, especially in providing goods during international transport Thus, for example, by making the transport of goods in containers to obtain a significant reduction amount of damage that may occur during transport loading and unloading. In terms of increased efficiency of reinsurance, it must be borne in mind that the probability of obtaining positive results in the receipt of reinsurance activity is estimated to be greater unless reinsurance cessions. To consider, this increased attention to volume growth in reinsurance acceptances, because several factors that act warrant.

BIBLIOGRAPHY

1. Alexa C., Ciurel V., ,, Asigurri i reasigurri n comerul internaional, Ed. All Back, Bucureti, 2006; 2. Bistriceanu Gh. D., Sistemul asigurrilor n Romnia, Ed Economic, Bucureti, 2007, ISBN 973-590-738-0; 3. Constantinescu D.A., Dobrin M., ,, Asigurarea i managementul riscului, Ed. Tehnic, Bucureti, 2005; 4. Ionescu R. Novac L., Asigurri Comerciale Moderne, Ed C.H. BECH, Bucureti, 2007; 5. euleanu V., Barna F., Herbei R., Mutacu M., Rileanu M., ,, Asigurri comerciale, Ed. Mirton, Timioara, 2008; 6. Vcrel I., Bercea F., ,, Asigurri i reasigurri, Ed. Expert, Bucureti, 2006; 7. Vduva M., ,, Asigurri, Ed. Mirton, Timioara, 2006 8. William A. Heins R., Risc, Managemnet and Insurance, Me Gran Hill Book Company, 1989 .

1. Alexa C., Ciurel V., ,, Asigurri i reasigurri n comerul internaional, Ed. All Back, Bucureti, 2006; 2. Bistriceanu Gh. D., Sistemul asigurrilor n Romnia, Ed Economic, Bucureti, 2007, ISBN 973-590-738-0; 3. Constantinescu D.A., Dobrin M., ,, Asigurarea i managementul riscului, Ed. Tehnic, Bucureti, 2005; 4. Ionescu R. Novac L., Asigurri Comerciale Moderne, Ed C.H. BECH, Bucureti, 2007; 5. euleanu V., Barna F., Herbei R., Mutacu M., Rileanu M., ,, Asigurri comerciale, Ed. Mirton, Timioara, 2008; 6. Vcrel I., Bercea F., ,, Asigurri i reasigurri, Ed. Expert, Bucureti, 2006; 7. Vduva M., ,, Asigurri, Ed. Mirton, Timioara, 2006 William A. Heins R., Risc, Managemnet and Insurance, Me Gran Hill Book Company, 1989 .

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