THEORETICAL ASPECTS OF MANAGEMENT ACCOUNTING DEVELOPMENT AND ITS FUNCTIONS IN THE MANAGEMENT OF A MODERN INSURANCE COMPANY

Владимир ДОЛГИ Молдавский государственный университет

Abstract

Management accounting system summarizes processes and analyzes information received from all structural units of the company, and since all administrative decisions, taken on the basis of operational data of management accounting and analysis, have long-term effects aimed to implement the enterprise’s strategy, it is an integral component of management insurance company. Keywords: management accounting, enterprise management system, insurance company, management information, management decisions, the effectiveness of management, costs, level of profitability, planning, control, reporting.