Home > Society & social sciences > Education > History of education > Kennzahl der Combined Ratio in der Versicherungswirtschaft: Welche Definition der Combined Ratio sollte im Rahmen der wertorientierten Unternehmensführung verwendet werden?
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Kennzahl der Combined Ratio in der Versicherungswirtschaft: Welche Definition der Combined Ratio sollte im Rahmen der wertorientierten Unternehmensführung verwendet werden?

Kennzahl der Combined Ratio in der Versicherungswirtschaft: Welche Definition der Combined Ratio sollte im Rahmen der wertorientierten Unternehmensführung verwendet werden?

          
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About the Book

Inhaltsangabe: Problemstellung: Die Kennzahl der Combined Ratio ist eine zusammengesetzte Kennzahl aus Schaden- und Kostensatz im Geschäftsbereich der Schaden- und Unfallversicherung. Sie dient in der Versicherungswirtschaft dazu, die Rentabilität des Versicherungsbestandes zu beurteilen. Überschreitet die Combined Ratio den Wert von 100%, so stellt dies für das versicherungstechnische Ergebnis ein Alarmzeichen dar. Solange die Combined Ratio nicht entscheidend unter 100% liegt, wird für das Unternehmen und den Shareholder kein Wert generiert. Aus diesem Grund versuchen Versicherungsunternehmen einerseits den Prozentsatz der Combined Ratio so gering wie möglich zu halten und andererseits in den Büchern so gering wie möglich darzustellen. Dies führte in der Vergangenheit dazu, dass die Combined Ratio in den europäischen Versicherungsunternehmen mit unterschiedlichen Berechnungsformen ermittelt und veröffentlicht wurde. Die objektive Vergleichbarkeit der Combined Ratio ist durch diese unterschiedlichen Berechnungsformen nicht gegeben. Das Shareholder Value Konzept ist für Versicherungsgesellschaften von besonderer Wichtigkeit. Die Gründe dafür sind einerseits in der zunehmenden Deregulierung und Öffnung der Märkte und dem damit verbundenen Wettbewerbsdruck zu sehen. Andererseits fordern die Eigenkapitalgeber eine angemessene Verzinsung ihres investierten Kapitals, welche in der Regel aber nicht nur durch laufende Dividenden erreicht wird, sondern durch die Wertsteigerung innerhalb eines Versicherungsunternehmens. Vor dem Hintergrund oben dargestellter Problemlandschaft befasst sich die Diplomarbeit daher mit folgenden Fragestellungen: - Welche Definitionen der Combined Ratio werden von ausgesuchten Versicherungsunternehmen verwendet? - Welche Definition der Combined Ratio sollte im Rahmen einer wertorientierten Unternehmensführung verwendet werden? Gang der Untersuchung: Die Diplomarbeit gliedert sich in zwei Abschnitte. Der theoretische Abschnitt A umfas


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Product Details
  • ISBN-13: 9783838689012
  • Publisher: Diplom.de
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 163 gr
  • ISBN-10: 3838689011
  • Publisher Date: 21 Jul 2005
  • Height: 210 mm
  • No of Pages: 116
  • Series Title: German
  • Sub Title: Welche Definition der Combined Ratio sollte im Rahmen der wertorientierten Unternehmensführung verwendet werden?
  • Width: 148 mm


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Kennzahl der Combined Ratio in der Versicherungswirtschaft: Welche Definition der Combined Ratio sollte im Rahmen der wertorientierten Unternehmensführung verwendet werden?
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Kennzahl der Combined Ratio in der Versicherungswirtschaft: Welche Definition der Combined Ratio sollte im Rahmen der wertorientierten Unternehmensführung verwendet werden?
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