期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2019
卷号：28
期号：1
页码：194-202
语种：German
出版社：University of Oradea
摘要：The aim of this paper is to highlight the field of insurances, whereas the author will present certain important aspects regarding their importance, in order to achieve a more efficient management accounting. Insurances represent an essential element of the market economy mechanism, which contributes to the country’s economic development and to the improvement of the external economic affairs. Every human being acknowledges the need to protect and to purchase insurances, as an individual and optional act, mainly determined by objective factors- economic, financial, social, family and educational factors- as well as subjective factors- their previous experiences, considering the advantages and the protection offered by the insurances. In the present days, it is noteworthy that the insurances- depending on the economic life, the real estate and the movable assets, the international trade, the continuous assets flaw, values and people- have registered an obvious tendency of augmentation, a fact which has positively influenced the evolution of reinsurances. The aim of the management accounting is to measure the performance: the money, the payment and return as cash payment time. Management accounting holds the key to one problem, and that is the future. It is said that, if through financial accounting we are informed about the past and what has happened, managerial accounting deals with the future and with what it is going to happen. The field of insurances is vast, where management accounting makes its presence sensed, where it aims to obtain a clear evidence for the future on the insurances’ route.
