Report on industrial practice at OJSC insurance company - abstract. Report on internship in an insurance company Report on internship in an insurance company
- 162.45 KbIntroduction
1. History of the enterprise
2. Company structure
3. Complex of services
3.1 Voluntary health insurance
3.2 Insurance against disability due to accident
3.3 Cargo insurance
3.4 Insurance of property of legal entities
3.5 Insurance of property of individuals
3.6 Insurance of vehicles and liability of vehicle owners
3.7 Liability insurance for enterprises that are sources of increased danger
4. Organizational and legal form of activity
5. insurance company personnel
5.1 Detailed description of the unit’s work
5.1.1 Performer's remuneration
5.1.2 Liability of the parties
5.1.3 Final provisions
Introduction
Insurance arose a long time ago, it’s hard to even imagine. Already several centuries ago. It looked something like this: when there were no different types of transport on Earth, but only camels, which were very expensive, but this was the only way to travel and travel. Imagine how valuable a camel was at that time! And God forbid that a camel died in some family; it was almost impossible to buy one. That is why people decided to collect a certain amount of money from everyone in case the camel died. This is how insurance came into being.
A civilized society needs insurance protection. In Soviet economic literature, insurance protection is understood as a set of distribution and redistribution relations that provide individual citizens, enterprises, institutions and society as a whole with compensation for damage caused by natural and other factors, the possibility of a negative impact of which can be foreseen in advance.
Naturally, a civilized society always, on the one hand, strives to minimize possible damage from such events, and on the other hand, to ensure the fullest possible compensation for losses to those affected by these events if damage cannot be avoided. The first way - minimizing damage from insurance risks, is a set of organizational and technical measures, the second - the system of accumulating funds to compensate for possible damage is of an economic nature and represents the essence of insurance protection.
Insurance is very important today. Today, insurance ensures the economic interests of the individual and the activities of society as a whole.
Thus, the totality of methodological issues of insurance in modern conditions is an urgent task that requires solution. A consideration of some of these issues is undertaken in this work, which is devoted both to the features of business insurance in general, and to industrial insurance and much more.
1. History of the enterprise
The insurance company "COMESTRA" (translated as a medical insurance company) was originally founded in Kemerovo in 1992. Then branches began to open in other cities.
In particular, "YUKS Sibprom - Komestra" in Novokuznetsk.
Insurance company "YUKS Sibprom - Komestra" was founded on May 20, 1993. The company has representative offices in the cities of the Kemerovo region, branches in the cities of Tashtagol and Barnaul.
Soon, all branches began to move away from the parent company and became independent, including YUKS Sibprom - Komestra.
In May 1993, it was registered in the city of Novokuznetsk. In January 2004, a new law in insurance was issued stating that the head of the company must have an economic education and words that were used previously cannot be used in the abbreviation. This is how the Central insurance company was formed.
The size of the paid authorized capital of the company is 70 million rubles.
The activity is carried out in accordance with the license issued by the Department of the Ministry of the Russian Federation for Supervision of Insurance Activities No. 4435D dated August 30, 2003.
"Central" is a full member of the All-Russian Union of Insurers.
Insurance company "Central" is a member of the Union of Insurers "Ural-Siberian Agreement" - a unified system that unites about 30 insurance companies. From each territory, only one company is accepted into the union - the leader of the given region. The companies included in the "Ural-Siberian Agreement" together develop various types of insurance, maintain scientific and information relations between insurers in Russia and the world, and implement joint insurance programs.
This merger makes it possible to increase the range of insurance services provided.
The unified reinsurance capacity operating under the Agreement allows us to accept any major property risks for insurance.
2. Company structure
Insurance group "Sibprom" is the leader of voluntary health insurance in Kuzbass. It accounts for more than 25% of insurance premiums for this type. Insurance is provided according to the classic comprehensive VHI program. The Sibprom insurance group includes several specialized insurance companies created in accordance with the requirements of the legislation on the specialization of insurers and to ensure financial stability and reliability. It includes SMO BC "Sibprom", IC "YUKS Sibprom-Komestra", "South Siberian Insurance Company" ", a branch of MRSS "Komestra - auto" in Novokuznetsk. In 2003, insurance group companies received insurance premiums of more than 370 million rubles for various types of insurance.
SMO BC "Sibprom" is a specialized medical insurance organization operating under compulsory medical insurance. Has license No. A390035 dated November 30, 1998. Operates in six cities of Kuzbass; Novokuznetsk, Tashtagol, Osinniki, Leninsk - Kuznetsk, Kiselevsk, Kemerovo. More than 250 thousand people are insured under compulsory medical insurance.
South Siberian Insurance Company (reg. No. 3266), has a license for the right to conduct insurance activities No. 4435D dated August 30, 2003, currently specializes in voluntary medical insurance and has an authorized capital of 50 million rubles.
Our pride is our policyholders
The clients of the insurance company are the largest industrial enterprises: OJSC "West Siberian Metallurgical Plant", OJSC "Kuznetsk Metallurgical Plant", OJSC "Organika", OJSC "Kuznetsk Ferroalloys", OJSC "Novokuznetsk Aluminum Plant", open pit "Erunakovsky", banks, construction organizations, municipal enterprises, trading enterprises, individual private enterprises and individuals.
Over the years of activity in the insurance market, the company has concluded insurance contracts with OJSC Novokuznetsk Aluminum Plant, OJSC West Siberian Metallurgical Plant, OJSC Kuznetsk Metallurgical Plant, JSC Organika, Management Company Yuzhkuzbassugol and many large industrial enterprises of Novokuznetsk , Kiselevsk, Barnaul, municipal organizations, trading enterprises, banks, individual private enterprises, as well as individuals.
In order to coordinate the joint work of the insurance company, the Novokuznetsk City Administration, the Health Department, medical institutions, enterprise administrations and trade unions on health insurance for workers of companies, a Supervisory Board was created. Its functions include: tariff policy; approval of new insurance programs; quarterly summing up of work results; review and elimination of deficiencies in the service of VHI insured in hospitals; investing in the development of new medical technologies, equipping hospitals with equipment and supplies.
3. Complex of services
YUKS-Sibprom-komestra provides the following types of insurance:
Voluntary health insurance under various VHI programs;
Insurance against disability due to an accident;
Cargo insurance;
Property insurance for legal entities;
Property insurance for individuals;
Land vehicle insurance;
Civil liability insurance for vehicle owners;
Insurance of civil liability of enterprises - sources of increased danger.
3.1 Voluntary health insurance
Object of insurance.
The object of insurance is the insurance risk associated with the costs of providing medical care when visiting a medical institution.
Insurance services.
A comprehensive program of collective voluntary health insurance is the entire range of therapeutic, advisory, diagnostic, and preventive care, requiring the provision and payment of medical services in medical institutions that have an agreement with the insurance company.
Medical services are provided in leading institutions of the city, the provision of medical services is organized in specialized medical institutions in the region and Russia
The list of medical institutions is indicated in the special notes of the VHI policy.
To receive assistance under the VHI program in the medical institutions specified in the policy, it is enough to have a referral from the attending physician and a compulsory medical insurance and voluntary medical insurance policy.
If it is impossible to receive medical care in a health care facility in Novokuznetsk, the insurance company will organize medical care in medical institutions in the Kemerovo region and other regions of Russia. To receive medical care in these health care facilities, you must contact your insurance company.
Sum insured.
The cost of the policy depends on the selected health insurance program
The following may be insured under the contract:
Enterprise employees;
Relatives (wife, husband, children under the age of 24) of insured employees of the enterprise, if they have a compulsory health insurance policy.
Under a comprehensive collective voluntary health insurance program, each insured person has the right to receive medical services worth up to 50,000 rubles during the year.
Introduction
Industrial practice is the most important component of specialist training. The purpose of the internship is also to consolidate and expand the knowledge acquired by the student at the university while studying the courses “Economic Theory”, “Accounting Theory”, and other special disciplines, as well as to acquire practical skills in working at industrial enterprises and organizations. I completed an internship at the insurance company RESO-Garantiya Insurance Company. This company offers various types of insurance. When carrying out insurance activities, RESO-Garantiya focuses on an individual approach to each client and strict fulfillment of all undertaken obligations. When developing and introducing new insurance products, the company’s specialists are guided by the principle of their compliance with the client’s needs in terms of convenience of conditions, availability of tariffs and quality of service. Created in 1991, the company is one of the leading domestic players in the insurance industry in terms of premiums collected, and is also one of the leaders in the field of retail insurance. "RESO-Garantiya" has a license (license No. 1526D, 4302D) for 104 types of insurance and reinsurance activities. The paid authorized capital of RESO-Garantiya is 700 million rubles. "RESO-Garantiya" is an agency company. RESO-Garantiya products are sold by over 18 thousand active agents. The company's sales network is one of the largest in Russia and includes more than 800 sales offices in all regions of the Russian Federation. RESO-Garantiya products and services are used by more than 3.6 million corporate and retail clients.
Many years of experience in the insurance market, a sufficient level of equity capital and leading risk management practices, in particular in the field of reinsurance, make the company one of the most reliable on the market. The company's insurance portfolio is diversified due to its retail client base, which has a positive effect on its sustainability. The company's partners in reinsurance programs are such international companies as Swiss Re, General Re, Munich Re, SCOR, Hannover Re, AXA Re, Lloyd's syndicates. The RESO-Garantia company is part of the RESO Group - a diversified holding company with assets not only in the field of insurance (including in the CIS countries), but also in the industries of medical care, leasing, development and asset management.RESO-Garantiya is implementing a strategy of actively searching and implementing synergy opportunities with the businesses of the RESO Group to provide clients with the most convenient and efficient products.The shareholders of RESO-Garantia include more than 40 legal entities, including banks (Sberbank of the Russian Federation, Credit-Moscow, etc.), associations (Atomenergoexport, Rosoboronexport, etc.), Rossiya airline, media (ITAR- TASS, "Arguments and Facts"), foreign corporations Chupa Chups holding (Spain), CORIS International (France), etc.
RESO-Garantiya is a member of the All-Russian Union of Insurers, the Moscow Association of Insurers and the Russian Union of Auto Insurers (RUA). In 2006, RESO celebrated its 15th anniversary. In 1991, the company became one of the first private insurance businesses in Russia. Until 1996, RESO-Garantiya specialized in corporate insurance. The reputation of a reliable and honest insurer was established by RESO-Garantiya during the crisis of 1998, despite which the company fulfilled all its obligations to clients. In anticipation of active growth in the retail insurance market, the company actively invested in creating a powerful agent network. Therefore, when demand for retail insurance products appeared in Russia, the company immediately became one of the top three market leaders. In 2003, RESO-Garantiya was better prepared than many competitors for the start of large-scale sales of MTPL policies, which allowed it to currently occupy 10% of the compulsory auto insurance market in Russia as a whole and about 20% in the Moscow region. The reputation of RESO-Garantiya both as a market leader and a responsible company is recognized by many public and industry associations. The company is a permanent member of many Russian and international professional organizations, including the All-Russian Union of Insurers, the Russian Union of Auto Insurers and many others. RESO-Garantia is a member of the Russian Association of Travel Agencies (RATA) and the Moscow Association of Travel Agencies (MATA). The company is a member of the Russian Corporate Club of the World Wildlife Fund (WWF). Since 2002, RESO-Garantia's auditor is Grant Thornton Trid, which is a member of one of the leading professional audit firms in the world, Grant Thornton International (GTI). RESO-Garantiya has a widely developed branch network, represented by more than 230 branches in 63 constituent entities of the Russian Federation. The company employs more than 7,000 insurance agents.
Technological process
The sales system for insurance products of most modern companies is the most important part of the company's structure, since the market environment is characterized by high competition from other manufacturers. All previously made production efforts may be in vain in the absence of an effective system of contact with the external market environment, primarily with policyholders. Communication with policyholders regarding the purchase of insurance products is the prerogative of the insurance sales system, which therefore becomes the most important element of the company's organization, determines its profitability and efficiency. The starting point for creating a company structure is to determine the structure of sales systems for insurance products. All other divisions - investment, legal, technical, actuarial - can be considered servicing in relation to sales.
The efficiency of the insurance sales system depends on the individual needs and preferences of consumers. More precisely, the unification of insurance product sales systems will not lead to the volume of sales that can be achieved based on their adaptation to individual or group needs. However, creating your own sales system for each consumer is absolutely hopeless. The solution is to simplify the market by dividing it into homogeneous groups of consumers with matching or similar insurance needs and expectations and the most effective channels to access them. The key variables that determine the structuring of the insurance sales system are the socio-demographic properties of consumers (primarily, property level) and their behavior at the stage of purchasing an insurance product: the activity or passivity of the consumer when purchasing insurance coverage; the importance for the client of human communication when purchasing a policy, sensitivity to the quality (elaboration) of the insurance product, as well as the quality of service at the stage of sales and claims settlement; sensitivity to the price of the insurance product; property status of the insured; properties of the covered risks, first of all, the required level of qualifications of the insurer’s employees and the need to create a special infrastructure to work with this category of risks.
The combination of these components, which determine the risk properties, the solvency of the policyholder and his consumer behavior, determines the success or failure of the insurance company's sales system. If the sales channel for insurance products takes into account the individual characteristics of the client and other factors that are important at the stage of purchasing an insurance policy, the system will be effective. If the insurer makes a mistake in targeting the structure to a specific clientele and its characteristic risks, the results of its activities will be unsatisfactory.
There are several types of sales channels for insurance products:
Through specialized insurance intermediaries - brokers;
Through intermediaries for whom the sale of insurance products is not their main activity - banks, supermarkets, car repair shops, etc.;
Through representatives of the insurer, who are its full-time and non-staff employees (agents);
In departments of the insurer's head office or its subsidiaries engaged in direct sales by telephone, mail or computer network.
Insurance brokers– these are independent individuals or legal entities, intermediaries representing the client in relations with the insurer. Attracting clients is his own task and is not part of the insurer's interests. To work with brokers, head offices create special divisions - departments for working with brokers, staffed by specialists who analyze offers from brokers acting on behalf of their clients. If they are satisfied with the offer, they agree to conclude an insurance contract. The bulk of brokers' clients are enterprises; individuals are subject to a smaller volume of contracts they enter into.
A small number of brokerage houses are currently registered in Russia - 209, but about 10 companies are active. Particularly active in the Russian insurance market are representatives of Western brokerage firms: AON, Willis-Korun, Marsh-McLennan, etc. Basically, their activities are concentrated in the markets of large industrial insurance, insurance of water and air transport, cargo, etc. d.
Activities and production structure of the enterprise
RESO-Garantiya Insurance Company, where I did my practical training, is a universal insurance company established in 1991. RESO-Garantiya has a license for 104 types of insurance and reinsurance activities. The RESO-Garantiya company is part of the RESO Group. RESO-Garantia owns three subsidiaries - OSZH RESO-Garantia (100%) - life insurance, Unity RE (100%) - reinsurance, AMK Finance (50%) - asset management.
The company provides a wide range of insurance services for both individuals and legal entities. At the same time, the priority areas are car insurance (both CASCO and OSAGO), voluntary medical insurance, as well as property insurance for individuals and legal entities. "RESO-Garantiya" also provides services in life insurance, accident insurance, mortgage insurance, travel insurance and others. The wide financial capabilities and stability of RESO-Garantiya allow us to fully participate in the insurance of various Russian and international projects and provide especially large risks.
Regular clients of the company are Sberbank of the Russian Federation, Alfa-Bank, Vneshtorgbank, MDM-Bank, MosCredBank, Credit Lyone, Promsyreimport, Vneshstroyimport, Sovbunker, Stimorol, Neva Chupa-Chups, USCB Fleming ", "Procter and Gamble", "Ericsson", "Comstar", "Mary Kay", "Cadbury", Goznak, Gokhran, ASMAP, "Vessolink", BIK CIS, BeeLine, "Svyazinvest", "Natsavia", "Mashinoimport" ", "Techmashimport", "South Ural Industrial Company", "Siberian Aluminum", group of companies "Russian Aluminum", "Tyumenenergo", "Transneft", Cheboksary Electrical Equipment Plant, "Northern Shipyards", "Yurinflot", Mosgorteplo, Gossvyaznadzor , "Aeromar", "Glencore International", Chelyabinsk Tractor Plant, Tula Arms Plant, Kuznetsk Metallurgical Plant, Moscow Endocrine Plant, TD "Moscow" department store "Moskovsky", "1000 little things", "House of Porcelain", Jacques Dessange, Publishing House "Kommersant", "Moskovsky Komsomolets", "Arguments and Facts", ITAR-TASS, Gold Mining Company "Polyus" and others, about 4,000 companies and organizations in total.
Constituent documents of RESO-Garantiya Insurance Company, which I became familiar with during my internship:
1. Charter (version No. 8) – Approved by the decision of the General Meeting of Shareholders
3. License C No. 1209 77 dated December 09, 2005 for insurance (for a copy of the license, see Appendices)
4. License P No. 1209 77 dated December 9, 2005 for reinsurance 6. Regulations on the general meeting of shareholders - Approved March 15th 2007 General meeting of shareholders of IJSC "RESO-Garantiya"(Minutes No. 27 of March 23, 2007)
7. Regulations on the Board of Directors of CIJSC "RESO-Garantiya" - Approved on June 28, 2007. General meeting of shareholders of RESO-Garantiya Insurance Company (Protocol No. 30 dated July 6, 2007)
Organizational structure and wage fundThe organizational structure is designed to bring the company’s interactions with the market (external interactions) and internal interactions between its structural divisions to a state that contributes to the most effective achievement of the company’s goals within the framework of its chosen development strategy. The entire management system includes, in turn, various parts of management - departments, which are important components. In turn, departments are specialized in performing certain management functions. Along with the structural divisions of management bodies that carry out general management functions, there are departments involved in managing individual stages of production.
The enterprise independently maintains accounting records of business transactions in the accounting service under the guidance of the chief accountant on the basis of the Regulations on Accounting, job descriptions of accounting employees, and the document flow system. Since the enterprise is quite large, engaged in various types of activities, the structure of the accounting apparatus is distributed in such a way that each accountant leads a certain area of the organization’s activities and is engaged in certain areas of activity. This is necessary in order to optimize the work of the entire accounting apparatus, speed up the document flow process in the enterprise, and reduce the unproductive use of working time. Each accountant is responsible for drawing up documentation and performing reporting work for his area, then he reports to the deputy chief accountant and the chief accountant. At the same time, the efficiency of an enterprise or firm depends only to a weak extent on the formal structure. Individual functions can be performed by personnel with high quality or not, and then it is immaterial whether they are included in a formal scheme or not. RESO-Garantiya OSJSC has an organizational structure approved by the General Director Rakovshchik D.G., presented in the figure below.
Analyzing the organizational structure of the company, it can be argued that it generally corresponds to the main direction of its activities. The company's staff is sufficient to organize the sale of insurance products through the conclusion of contracts. The company's personnel are sufficiently qualified to perform their functional tasks. The main direction of further improvement of the organizational structure of the company is to achieve high quality and timely processing of management and current business information.
ManagerIJSC "Reso-Garantii"Rakovshchik D.G. |
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| Main Accountant Dudkina A.A. |
First Deputy General Director Cherkashin I.V. |
Financial Director Pechnikov A.N. |
Deputy General Director, Head of Regional Development Department |
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Abakshonok A.N. |
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| Deputy Gene. Director, Head of VIP Client Directorates Sarkisov N.E. |
Head of Property Insurance Department Zlygoreva E.D. |
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Regulations on remuneration
The regulation on remuneration is one of the local acts, which is approved by the head of the organization. This provision specifies not only the rules for calculating and paying wages, but also the bonus systems used in the organization. The provision on wages is also of great importance for tax purposes, since it largely removes from the organization the problem of justifying documentary evidence of labor costs incurred by it.
The wage regulations include the following main issues:
1. general requirements for the employee necessary for calculating his wages. The regulations may establish both general requirements for all employees (appearance, dress code, etc.), and special requirements depending on the category of employee (requirements for qualifications, experience, etc.); wage system (time-based , piecework, piecework-time);
2. minimum salary in the organization; salary amounts for certain categories of employees of the organization depending on the position held by the employee and (or) labor functions performed by him and (or) tariff rates, if the employee’s salary will be determined at such rates; limits on payment of wages in kind; procedure, place and timing of payment of wages;
3. cases of deductions from wages, as well as limitations on the amount of such deductions;
4. rules of remuneration depending on the specifics of the organization
In addition, a special place in the wage regulations should be occupied by the rules for bonuses for employees. Article 144 of the Labor Code of the Russian Federation states that the employer has the right to establish various systems of bonuses, incentive payments and allowances, taking into account the opinion of the representative body of employees. It is advisable for the employer to exercise such a right in a local regulatory act developed and approved in the organization - the regulation on bonuses. This provision should indicate:
1. types of bonuses (the regulations establish the types of bonuses that an employee of this organization can count on. The bonus can be paid based on the results of a month, quarter, year, or based on the results of any specific work - the completion of a particular project); etc.;
2. bonus indicators
3. the circle of employees who can count on monetary incentives
4. deadlines for payment of bonuses
Remuneration for managers, specialists, employees and service personnel of the company is carried out according to established official salaries with the payment of bonuses for additional work performed on the instructions of the enterprise management or based on the results of production activities. The calculation of the wage fund was carried out on the basis of the staffing table of the company OSAO "RESO-Garantiya", which was approved by the manager of the company. The adopted remuneration system is enshrined in the Regulations on remuneration, which was developed by the management team of the company. The regulations provide for time-based wages for the company's personnel and the use of a bonus system when the company as a whole and its employees fulfill the planned indicators. In this case, the total volume of bonus payments does not exceed 50% of the wage fund. The distribution and frequency of bonus payments is the prerogative of the company's management. Regardless of the accepted form of wages and bonus payment system, RESO-Garantiya OSJSC intends to use the following types of one-time bonuses in its activities:
Remuneration based on the results of work for the year and quarter;
One-time incentive for completing certain particularly important tasks and unforeseen work;
Bonus payments for holidays and special occasions.
The procedure for calculating vacation pay, sick leave, and compensation for unused vacation
Temporary disability benefits are paid to workers and employees through social insurance contributions. The basis for payment of benefits is sick leave certificates issued by medical institutions and signed by the trade union body. The amount of temporary disability benefits depends on the employee’s length of service and his average earnings: with continuous work experience of up to five years - 60% of earnings; from five to eight years - 80% of earnings, from eight years and more - 100% of earnings.
Regardless of length of service, benefits are paid in the amount of 100%: due to a work injury or occupational disease; working disabled people of the Great Patriotic War and other disabled people equal in benefits to disabled people of the Great Patriotic War; persons who have three or more dependent children under 16 years of age (students are 18 years old); for pregnancy and childbirth.
In accordance with the new Labor Code, the duration of vacations is calculated in calendar days.(28)
The duration of the basic minimum leave cannot be less than 21 calendar days. The basic extended leave for teachers and researchers has been established - from 28 to 56 calendar days, for employees under 18 years of age
- 30 calendar days, etc. (Article 156). Payment of annual leave, compensation for unused leave, educational leave is made based on the average daily wage calculated for 12 calendar months (1st to 1st day) preceding the month of the start of leave or dismissal of the employee, regardless of whether leave is granted (accrued compensation) for one year or for the last two years. And the calculated coefficient is 29.4. If tariff rates and salaries increased over the past year, then when calculating vacation pay, correction factors must be used, i.e. Taking into account inflation, all types of accruals must be indexed and updated. The procedure for calculating vacation pay is as follows: The wages for the previous 12 months are added up and divided by the number of days on the calendar based on the actual time worked.
Average daily earnings are multiplied by the number of calendar days of vacation according to the order of the employer. Compensation for unused vacation is also calculated. Compensation for unused vacation is paid upon dismissal of an employee. The company may not index vacation pay, but periodically increase tariff rates (salaries). Employees who study on the job at technical schools, universities, colleges, in the direction of the employer, when concluding an agreement with these educational institutions, are given additional leave to take tests and exams with payment based on average earnings.
Accounting policy
Accounting policy refers to the set of accounting methods adopted by the organization - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity. The accounting methods provided for by the organization's accounting policies are applied by all its branches, representative offices and other divisions (including those allocated to a separate balance sheet) regardless of their location. When drawing up the accounting policies of organizations, they are guided by the legislation of the Russian Federation, regulations of bodies regulating accounting, as well as the requirements of PBU 1/98 “Accounting policies of an organization,” approved. Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n, which establishes the basis for the formation and disclosure of the accounting policies of organizations that are legal entities. However, each organization draws up an accounting policy “independently based on its structure, industry and other characteristics of its activities.” The accounting policy of an organization for accounting purposes is formed by the chief accountant (accountant) of the organization and approved by order or instruction of its head. The adopted accounting policies are applied by the organization consistently from year to year. Changes are permitted in cases determined by the current legislation of the Russian Federation. At the same time, approval of the method of accounting for facts of economic activity that are essentially different from facts that occurred earlier, or that arose in the organization’s activities for the first time, is not considered a change in accounting policy.
The accounting policy of the organization must state:
· a working chart of accounts, containing synthetic and analytical accounts necessary for maintaining accounting records in accordance with the requirements of timeliness and completeness of accounting and reporting;
· forms of primary accounting documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal accounting reporting;
· the procedure for conducting an inventory and methods for assessing types of property and liabilities;
· rules of document flow and technology for processing accounting information;
· the procedure for monitoring business transactions, as well as other decisions necessary for organizing accounting
The accounting policy of RESO-Garantiya IJSC describes all the basic principles of accounting at the enterprise, including organizational aspects, methodological aspects of the accounting policy, enterprise reporting, the procedure for adopting and making changes to the accounting policy. A working chart of accounts for the current year is presented (appendix), listing the forms of primary documents. The accounting policy for 2008 contains 80 pages, it is numbered, laced and signed by the chief accountant of the enterprise A.A. Dudkina. The organizational aspects spell out the organizational structure, areas of activity of the enterprise, regulatory documents governing accounting policy issues, principles of organization and objectives of accounting, methods for assessing property and liabilities, working chart of accounts, document flow rules, organization of accounting work, document flow and internal control, property inventory and obligations.
Methodological aspects spell out the accounting procedure for various accounting items and methods of accounting that significantly influence the assessment and decision-making of users of financial statements. Methods of accounting are considered essential; without knowledge of the application of which the user of the financial statements is unable to reliably assess the property and financial condition, cash flow or results of the enterprise's activities.
The enterprise draws up financial statements based on synthetic and analytical accounting data: balance sheet, profit and loss statement, cash flow statement, appendices to them provided for by regulations: report on changes in capital, appendix to the balance sheet, auditor's report confirming the reliability of the accounting reporting.
The adopted accounting policy, as well as changes to the accounting policy, are formalized by orders of the head of the enterprise. A change in the accounting policy of an enterprise can be made in the following cases: changes in the legislation of the Russian Federation or regulations of bodies regulating accounting, reorganization of an enterprise, change of owners, changes in types of activities, development by an enterprise of new methods of accounting that allow a more reliable reflection of the facts of economic activity in accounting and reporting. It is not considered a change in accounting policy - approval of the method of accounting for factors of economic activity that are different in essence from factors that took place earlier, or arose for the first time in the activity, which are different in essence from the facts that took place earlier, or arose for the first time in the activity of the enterprise.
Organization and accounting system at the enterprise
Recently, there has increasingly been a transition of industrial enterprises into the category of multi-industry ones, when, along with the production of products, the organization simultaneously carries out other types of activities, for example, trade. All this has a significant role on the organization of accounting of a business entity: it affects the composition of production costs, the structure of the working chart of accounts, the organization of appropriate analytical accounting, and so on. In addition, the structure of the manufacturing enterprise also affects the type of accounting service.
The main regulatory document regulating accounting is the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. According to paragraph 1 of Article 1 of this law:
“Accounting is an orderly system of collecting, registering and summarizing information in monetary terms about the property, obligations of organizations and their movement through continuous, continuous and documentary accounting of all business transactions.”
Accounting is mandatory for all organizations, regardless of their legal form. Currently, only organizations that have switched to a simplified taxation system (with the exception of accounting for fixed assets and intangible assets), which keep records of income and expenses in the manner established by Chapter 26.2 “Simplified Taxation System” of the Tax Code of the Russian Federation ( hereinafter referred to as the Tax Code of the Russian Federation). Citizens carrying out entrepreneurial activities without forming a legal entity are also exempt from accounting; they only keep records of income and expenses in the manner established by the tax legislation of Russia.
The main tasks of accounting in any organization are:
· generation of complete and reliable information about the organization’s activities and its property status;
· providing information necessary for internal and external users of financial statements to monitor compliance with the legislation of the Russian Federation when the organization carries out business operations and their feasibility, the availability and movement of property and liabilities, the use of material, labor and financial resources in accordance with approved norms, standards and estimates ;
· preventing negative results from the organization’s economic activities and identifying internal reserves to ensure its financial stability.
All of the above tasks must be solved by the organization’s accounting service. In accordance with the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, the manager is responsible for maintaining accounting records in an organization, and it is he who, depending on the volume of accounting work, must decide how accounting will be carried out In the organisation. In accordance with Article 6 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting,” the head of an organization can:
· establish your own accounting service as a structural unit headed by a chief accountant;
· add an accountant position to the staff (if the volume of accounting work is not large);
· transfer on a contractual basis the maintenance of accounting to a centralized accounting department, a specialized organization or a specialist accountant;
· Maintain accounting records personally.
Based on the general accounting rules established by the state, organizations independently develop accounting policy to solve the accounting tasks .
Accounting policy of the organization - this is the set of accounting methods adopted by it (primary observation, cost measurement, current grouping and final generalization of the facts of economic activity). The main methods of accounting include methods of grouping and assessing factors of economic activity, paying off the value of assets, organizing document flow, inventory, methods of using accounting accounts, systems of accounting registers, processing information and other existing methods and techniques. The accounting policy adopted by the organization is approved by order. At the same time, the following are approved: a working chart of accounts; forms of primary documents used for registration of business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal accounting reporting; the procedure for conducting an inventory and methods for assessing types of property and liabilities; document flow rules and accounting information processing technology; the procedure for monitoring business transactions, as well as other decisions necessary for organizing accounting. The chosen form of accounting must be reflected in the accounting policy of the organization.
All business entities that pay income tax, in addition to accounting, are required to maintain tax accounting. Tax accounting is a system for summarizing information to determine the tax base for taxes based on data from primary documents, grouped in accordance with the procedure provided for by the Tax Code of the Russian Federation. This type of accounting is carried out in order to generate complete and reliable information on the accounting procedure for tax purposes of business transactions carried out by the taxpayer during the reporting (tax) period, as well as to provide information to internal and external users to control the correctness of calculation, completeness and timeliness of calculation and payment to the tax budget.
The tax accounting system is organized by the taxpayer independently, based on the principle of consistency in the application of tax accounting norms and rules, that is, it is applied consistently from one tax period to another.
One of the most important responsibilities of the chief accountant of any organization is the formation of accounting policies used for accounting purposes and accounting policies for tax purposes.
The main regulatory document establishing the basic principles for the formation of accounting policies for accounting purposes is the accounting standard - “Regulations on accounting of an organization” PBU 1/98, approved by Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 No. 60n “On approval of the Regulations on accounting "Accounting policy of the organization" PBU 1/98" (hereinafter referred to as PBU 1/98).
According to this document, the accounting policy is a set of accounting methods adopted in the organization from primary observation to the final synthesis of the facts of economic activity.
The formation and approval of accounting policies is mandatory for any organization, regardless of its legal form.
This is the requirement of Article 5 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting” and paragraph 3 of PBU 1/98. In addition, a similar requirement is contained in the tax legislation of Russia, for example, in terms of taxation with value added tax, such a requirement is put forward by Article 167 of the Tax Code of the Russian Federation.
Therefore, if an organization does not comply with legal requirements regarding accounting policies, inspection authorities may regard such actions as a gross violation of the rules for accounting for income and expenses, which is fraught with tax sanctions.
It should be noted that with regard to tax accounting policy, at present there is no regulatory document regulating the basis for its formation; there are only certain provisions of the Tax Code of the Russian Federation that are subject to reflection in this document. For example, for value added tax and income tax. Therefore, the organization develops issues of forming accounting policies for tax purposes independently.
The positions fixed in the accounting policies for accounting purposes and the accounting policies for taxation are largely similar. Therefore, in order to bring accounting and tax accounting together, an organization should use (whenever possible) the same accounting methods and the procedure for their application.
Tax accounting data is entered by the organization into special documents called tax registers. An organization can develop the form of these registers independently, however, attention should be paid to the requirement of Article 314 of the Tax Code of the Russian Federation, which states that tax registers must necessarily contain the following details:
· name of the tax register;
· date of compilation or period for which the tax register was compiled;
· name of the business transaction;
· measuring the operation in value terms, and where possible, in physical terms;
· signature and transcript of the signature of the person who compiled this tax register.
In this case, the forms of such registers must be indicated in the appendices to the accounting policies for tax purposes. If an organization finds it difficult to independently develop such documents, then as a basis you can take the recommended forms of tax registers given in the Information message of the Ministry of Taxes of the Russian Federation dated December 19, 2001 “Tax accounting system recommended by the Ministry of Taxes of the Russian Federation for calculating profits in accordance with the norms of Chapter 25 of the Tax Code Russian Federation".
At this enterprise, the accounting policy for accounting purposes for 2008 was approved by order of the general director (Order No. 1/BU dated December 29, 2007) it reflects:
1. Responsibility for the implementation of the adopted accounting policy, accounting and control over the movement of property and the fulfillment of obligations in the organization rests with the general director by virtue of Article 7 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”. Responsibility for organizing accounting in the organization, compliance with the law when performing business transactions in accordance with Article 6 of the Federal Law “On Accounting”.
2. In the explanations to the annual financial statements and profit and loss statements, disclose information related to the organization’s accounting policies, provide users with additional data that is not advisable to include in the balance sheet and profit and loss statement, but which is necessary for users for financial statements and forming a complete picture of the financial position of the organization, the financial results of its activities and changes in its financial position.
3. The organization and maintenance of accounting records of the organization is carried out on a contractual basis by a specialized organization in accordance with paragraphs. “c”, clause 2 of article 6 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”.
The accounting policy for tax purposes for 2008 was also approved by order of the general director (Order No. 1/NU dated December 29, 2008), which reflects that the organization of control over the implementation of tax policy in the organization will be entrusted to the general director.
Accounting at RESO-Garantiya Insurance Company is carried out using a special computer program “1C: Accounting”, the preparation of primary documents is carried out using this program.
The preparation of primary documents, namely the issuance of invoices for payment, delivery notes, invoices, etc., is carried out by the general director, as well as by order of the director, the manager. All primary documents are drawn up in accordance with the law. Then the primary documents are submitted to a specialized organization that cooperates with the enterprise on a contractual basis. Their responsibilities include:
1. maintaining accounting and tax records based on primary documentation provided by the enterprise
2. formation of accounting registers
3. preparation and submission of all types of accounting, tax, statistical and other reporting established by law
4. development of accounting policies
The main regulatory documents governing the procedure for maintaining accounting records and preparing financial statements of an insurance organization are:
1. Federal Law “On Accounting” No. 129-FZ of November 21, 1996
2. Order of the Ministry of Finance of Russia “On approval of the Regulations on accounting and financial reporting in the Russian Federation” No. 34n dated July 29, 1998.
3. Order of the Ministry of Finance of Russia “On methodological recommendations on the procedure for forming indicators of financial statements of insurance organizations” No. 2n dated January 12, 2001.
4. Order of the Ministry of Finance of Russia “On the peculiarities of the use by insurance organizations of the chart of accounts for accounting of financial and economic activities of organizations and instructions for its application” No. 69n dated 09/04/2001.
5. Order of the Ministry of Finance of Russia “On amendments to the acts of the Ministry of Finance of Russia on the financial statements of insurance organizations and reporting submitted in the manner of supervision” No. 94n dated November 28, 2001.
6. Order of the Ministry of Finance of Russia “On the forms of financial reporting of insurance organizations and reporting submitted in the manner of supervision” No. 105 dated November 29, 2001.
7. Letter from the Ministry of Finance of Russia “Explanations on the procedure for making changes to the rules for the formation of insurance reserves in connection with the transition of insurance organizations since 2002. to the account of insurance premiums (contributions) using the accrual method" No. 24-08/13 dated December 18, 2001.
8. Letter of the Ministry of Finance of Russia “On the procedure for submitting annual financial statements and reports submitted in the order of supervision to insurance organizations on magnetic media” No. 24-07/04 dated 04/01/2002.
Already at the first stage of the formation and development of a company, the accounting system must be maintained on the basis of existing software. Taking into account the complexity of the project for implementing a complex automated system, it is advisable to initially use proven and cheap software systems such as 1C or programs from the Marillion company (SINTEK LLC). In this case, the main requirements for the software product are:
Functional completeness (coverage of the main functional subsystems);
Ease of learning and implementation (possibility of quick and cheap implementation);
Support of the branch structure (covering all separate divisions);
Openness of the system (the ability to convert data into a corporate system).
Fixed Asset Accounting
The cost of fixed assets at the enterprise is formed according to the invoice of the original cost plus the costs of reconstruction and modernization before entering into production.
The enterprise does not revaluate objects at current (replacement) cost by indexation or direct recalculation at documented market prices. Depreciation charges for an object of fixed assets begin on the first day of the month following the month in which this object was accepted for accounting and is made until the cost of this object is fully repaid or it is written off from the accounting accounts.
Depreciation on fixed assets is calculated monthly on a straight-line basis based on useful use by applying established standards. In cases of improvement of the initially adopted standard indicators of the functioning of a fixed asset object, as a result of reconstruction, technical re-equipment or modernization. The enterprise revises the useful life of the facility for the amount of reconstruction, modernization or technical re-equipment carried out, depreciation is accrued according to the newly calculated depreciation rate from the first day of the next month according to the following algorithm: ( initial cost + costs of reconstruction, modernization or technical re-equipment - the amount of accrued depreciation over the used service life before reconstruction, modernization or technical re-equipment) / (remaining service life + additionally extended service life)
Depreciation is not charged:
By housing stock (residential buildings, dormitories, apartments);
For external improvement objects and other similar objects;
For land plots and environmental management facilities;
According to purchased publications (books, brochures);
For perennial plantings.
The enterprise's costs for the acquisition of used fixed assets are repaid by calculating depreciation based on the expected useful life of fixed assets. The estimated useful life of fixed assets is determined by subtracting the period of their actual operation from the useful life calculated for new fixed assets.
Inventory of fixed assets is carried out once every 3 years. Inventory of cash and monetary documents is carried out on the 1st day of each month. Conduct sudden inventories in departments upon written order of the manager.
During the inventory process, the following tasks are solved:
The safety of material assets and funds is controlled, regardless of their location
Inventory assets that have partially or completely lost their original quality, as well as those that are redundant and unused for a long time are identified.
The presence and compliance with the safety of inventory items that do not belong to the enterprise, but are in responsible storage, temporary use, received for processing and are taken into account in accounting on off-balance sheet accounts are checked.
Compliance with the rules and conditions for storing material assets and funds, compliance with the rules for the maintenance and operation of fixed assets are checked
The procedure and timing of the inventory are determined by the head of the enterprise, except for cases when the inventory is mandatory.
Carrying out an inventory is mandatory:
When transferring property for rent, purchase, sale,
Before preparing annual financial statements,
When changing materially responsible persons,
If facts of theft, abuse or damage to property are detected,
In the event of a natural disaster, fire or other emergency caused by extreme conditions,
During reorganization or liquidation of an enterprise.
To register and record the movement of fixed assets within an enterprise from one structural unit (workshop, department, site, etc.) to another, the “Invoice for the internal movement of fixed assets” is used - a unified form No. OS-2, approved by the Decree of the State Statistics Committee of Russia dated January 21 .2003 No. 7. the invoice is issued by the transferring party in four copies (or in triplicate - if the movement of objects occurs in the same territory). The first copy is transferred to the accounting department, the second remains with the person responsible for the safety of the object, the third copy is transferred to the recipient, the fourth copy remains with the security service when removing the fixed asset through the checkpoint as a basis for issuing a pass for the removal of fixed assets.
The “invoice for internal movement of fixed assets” must indicate:
Document Number;
Document date;
Serial number of the fixed asset;
OS name;
Date of purchase of the OS;
OS inventory number;
Number of objects;
OS unit cost;
Signatures of the transmitting and receiving persons, decryption of signatures.
When transferring fixed assets to another organization (sale), the unified form No. OS-1 “Act of acceptance and transfer of fixed assets” is used, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7. Form OS-1 is issued by the accounting department of the transferring organization in triplicate. The first copy remains with the organization transferring the fixed asset object, the second copy remains with the organization receiving this object, the third remains with the security service when exporting the fixed asset object through the checkpoint as the basis for issuing a pass for the export of the fixed asset object.
Act No. OS-1 must indicate:
Recipient organization (name, details);
Delivering organization
The basis for drawing up the act is an order from the director, permission from the executive body of state power;
Number, date of the document;
OS object name;
Location of the object at the time of transfer;
OS inventory number;
Account, sub-account for fixed assets accounting;
OS depreciation group number;
The commission appointed by order of the director, their signatures, transcripts of signatures;
Signature and transcript of the signature of the director of the donating organization.
Primary accounting documents on the movement of fixed assets are submitted to the accounting department daily as they are received.
Responsibility for the correct execution and timely submission of all the above documents lies with the managers and materially responsible persons of the departments sending fixed assets.
The accounting department and the security service carry out a monthly reconciliation of actual and reporting data of exported fixed assets.
Accounting for funds in the cash register, current account and other bank accounts
The timeliness of cash payments and carefully established accounting of credit and settlement transactions are important to the financial activities of organizations.
In the process of insurance activities, the organization constantly makes payments with suppliers and brokers for fixed assets and materials purchased from them and other inventory items and services rendered, with customers for work performed and services rendered, with the population for the provision of utilities and other services, with credit institutions for loans and other financial transactions, with a budget for various types of payments, with other legal entities and individuals for various business transactions.
Cash payments are made by non-cash payments and in cash. Non-cash payments in a developed market economy are carried out using payment orders and other payment documents, through transfers to settlement and current accounts in banks. By non-cash payment, the enterprise settles payments with other organizations, the budget, as well as with some individuals who pay rent by bank transfer. The use of non-cash payments reduces the need for cash, reduces the cost of money circulation, contributes to the concentration of free funds of organizations in banks, and ensures their more reliable safety.
The organization's funds are in the cash register in the form of cash and monetary documents, in bank accounts, and check books. The most important task of accounting is their increase, proper use, and control over safety. The organization's cash desk receives banknotes from a bank account, as well as as a result of cash payments for the sale of products to customers.
To receive money from your bank account, the organization is issued a checkbook. The check indicates the purpose of the required amount. The tear-off part of the check remains in the bank, and the organization has the counterfoil of the check indicating the amount received.
Cash receipts are documented with cash receipt orders signed by the chief accountant. Cash issuance from the cash register is carried out according to cash receipt orders and, properly executed, pay slips and applications with a special company stamp applied to them. Documents for issuing money are issued by the accounting department. They must be signed by the manager and chief accountant.
In cases where the documents or applications attached to the cash receipts orders contain the authorization inscription of the head of the organization, the manager’s signature on the cash receipts receipts is not required.
Salaries are issued by the cashier according to the payroll. The payroll must contain an authorization from the head of the organization regarding the disbursement of funds, indicating the amount in words.
At the same time, the data is entered into the computer program 1:C "Accounting" for further processing.
Accounting for the movement of money in the cash register is kept by the cashier in the cash book. This book is bound and sealed with a wax seal, and its pages are numbered. Entries in the cash book are made in duplicate using carbon paper. The second copies of the sheets are tear-off and serve as the cashier’s report.
At the end of the working day, the cashier calculates the results of transactions for the receipt and expenditure of money in the cash register, displays the balance of cash for the next day and transfers a tear-off sheet to the accounting department against a receipt in the cash book.
At the end of the month, by comparing the totals of turnover in the debit and credit of account 50 “Cash”, the cash balance at the beginning of the next month is displayed. It is compared with the balance in the cash book. Within the time frame determined by the management of the organization, once a month, an inventory of cash is carried out at the cash desk, the results of which are documented in an act. Any shortage of money in the cash register is subject to recovery from the cashier.
The basis for debiting funds from the current account and drawing up a payment order is an application for payment. The internal regulations of the organization OSAO "RESO-Garantiya" stipulate the document flow of the application for payment
Materials accounting
The purchase of materials for the production of products (services) is carried out personally by the Deputy General Director, as well as by the directors of various divisions and branches. The company has permanent insurance brokers; RESO-Garantiya Insurance Company works with these organizations on a contractual basis, there are discounts for large volumes, materials are most often sold with deferred payment, sometimes for cash. The deputy general director is also responsible for accounting for materials in the warehouse.
Supply contracts provide for:
1. Name of services.
2. Quantity.
4. Duration of the contract.
5. Delivery methods.
6. Payment procedure.
7. Acceptance procedure.
8. Sanctions for non-compliance with the terms of the contract.
The supplier issues payment documents for the shipped materials and transfers them to the buyer for payment. These documents are sent to the supply (marketing) department, where they are checked for compliance with the contract, registered in the cargo receipt book and accepted. They are then transferred to the accounting department for accounting and payment. From this moment on, the company begins to settle payments with the supplier. As the material arrives at the warehouse, incoming documents are issued and transferred through the register to the accounting department. The accounting department matches the warehouse documents with the supplier's payment documents and makes an entry in ZH-O No. 6. To record settlements with suppliers, the following accounts are used: 60; 61; 63.
Account 60 “Settlements with suppliers and contractors”
Debit turnover:
1. Payment for supplier documents:
K 51 – with r/s;
K 55/1 – from a letter of credit account;
K 55/2 – by check from a limited checkbook;
K 66 – bank loans, loans
K 62; 76 – for mutual settlements;
Account 61 “Settlements for advances issued”
Debit of account 61: NS – debt of supplier enterprises for advances issued.
Turnovers according to D-tu:
1. To 51 – advances to suppliers are listed.
Turnovers according to K-tu:
1. D 51 – return of unused advance payment.
2. D 60 – offset of advance payment for completed contracts.
Account 63 “Calculations for claims”
Debit of account 63: NS – shows accounts receivable for claims made..
Turnovers according to D-tu:
1. By 60 – claims arise due to a lack of materials, price inconsistency, or an arithmetic error discovered after payment.
2. K 51 – amounts erroneously written off from the account, write-off of erroneously credited amounts from the account
3. K 91 – the amount of fines for non-compliance with contractual obligations recognized by the supplier or awarded by the arbitration court.
Turnovers according to K-tu:
1. D 51 – amounts mistakenly credited to the account.
Accounting for settlements with suppliers is kept in J-O No. 6.
This is a combined accounting register that combines analytical and synthetic accounting. It is filled out in the context of the supplier’s payment documents using a linear-positional method.
Procedure for filling out G-O No. 6
1. At the beginning of the month, in J-O No.: balances are transferred to the first day. In gr. 10 - balances for non-arriving cargo, in gr. 11 – debt on unpaid invoices and uninvoiced deliveries.
2. Within a month, all payment documents received from the supplier are registered in Zh-O No. 6:
in gr. “A” – registration number;
in gr. “B” – payment document number;
in gr. “B” – supplier’s name”;
in gr. “9” – total amount for the document.
3. The accountant selects warehouse documents for the supplier’s documents upon receipt of material assets and reflects them in the group. “G” “Warehouse document number or type of service.”
In gr. “D” is the accounting value of received materials and supplies.
In columns “1” to “5” debit the corresponding accounts at actual cost.
In gr. “6” – debit of VAT amounts.
In gr. “7” – debit 63 accounts.
The amount of the railway tariff is distributed in proportion to the weight of the cargo, and the amount of markups is proportional to the cost. Excess materials are taken to the warehouse and are reflected in a separate line as uninvoiced deliveries.
4. Procedure for accounting for uninvoiced deliveries
Uninvoiced deliveries are received at the warehouse by an act of acceptance of materials at accounting prices.
In Zh-O No. 6 such supplies are recorded as a separate line, and in gr. “B” is marked with the letter “N”. When supplier documents are received, they are registered in the usual manner, and the previously made entry is reversed, i.e. In red ink (-) an entry is made at the discount price in gr. “D”, in column “9” and in the debit of the corresponding accounts.
5. The procedure for accounting for materials in transit.
Materials in transit is a delivery for which the company accepted payment documents, but the materials did not arrive at the warehouse until the end of the month.
The amount of acceptance is reflected in gr. “9” and “8” – unarrived cargo.
6. Based on accounting data in gr. From “12” to “16” the amounts of paid supplier invoices are entered (g-o No. 1 (50); g-o No. 2 (51); g-o No. 3 (55); g-o No. 4 (90, 92 ; zh-o No. 7 (71); zh-o No. 8 (76)).
7. At the end of the month, the totals for all columns are calculated:
gr. "9" = Sum with gr. "1" to "8".
8. Following the total line, two lines are reflected:
1st – Reversal – materials on the way at the beginning of the month – in red ink on the debit of accounts in gr. "9" and in total gr. "10"
2nd – Materials in transit at the end of the month are conditionally received, i.e. are reflected by regular entry in the debit of accounts and in red - in gr. "8".
9. The line “Total” is calculated for reflection in the General Ledger, and on the back of J-O No. 6 is summary control data for account 60.
Preparation of primary documents for materials accounting
The requirements for primary accounting documents are set out in the Decree of the State Statistics Committee of the Russian Federation dated October 30, 1998 No. 71-A “On approval of unified forms of primary documents.” To receive materials from the supplier, the enterprise issues powers of attorney to persons who have an employment relationship with it. Powers of attorney are signed by the head and chief accountant. and are certified by a seal. The issuance of a power of attorney is registered in the journal of the issuance of powers of attorney and is issued against a receipt to the recipient. The power of attorney must be completely completed and have a sample signature of the person to whom it is issued. The representative of the enterprise who has received the materials transfers them to the official responsible for their storage and reports to the accounting department. The validity period of a power of attorney is usually 10 days. Unused powers of attorney are returned to the accounting department, where they are stored until the end of the reporting year, and then written off according to the act. Issuance of powers of attorney to persons not working in the organization is not permitted. Materials received at the warehouse are documented with the following documents:
1. Receipt order (Form M-4) - used to account for materials received from the supplier or from processing if the quantity of materials actually received fully corresponds to the quantity indicated in the documents.
2. Certificate of acceptance of materials (Form M-7) - applied in two cases:
To formalize the acceptance of materials that have a quantitative or qualitative discrepancy with the data in the accompanying documents;
Used when registering the acceptance of an uninvoiced delivery.
The act in 2 copies is drawn up by members of the commission with the obligatory presence of the matriarch. person and representative of the supplier. One copy is transferred to the accounting department, and the other to the procurement department or legal department for sending a letter of claim to the supplier. If excesses are identified, they are accounted for and then paid.
3. Sales and purchase agreement – applies when purchasing materials from an individual. Must contain information about the seller and the purchased material.
Documents for release from the warehouse:
1. Limit intake card (Form M-8) - used to register the release of materials (if there is a limit) systematically consumed in the manufacture of products, as well as for ongoing monitoring of compliance with established limits for the release of materials for production needs. Issued in 2 copies. for one name of material, after which the remaining free limit is displayed.
2. Request-invoice (Form M-11) – used to account for the movement of material within the organization between structural units and material departments. persons.
The same document formalizes the operation of delivering unused materials to the warehouse from production, as well as the delivery of waste and defects.
3. Invoice for the release of materials to third parties (Form M-15) - used to record the supply of materials to the farms of your organization located outside its territory or to third-party organizations on the basis of contracts or other documents.
Issued in 2 copies. One - after the written permission of the manager for release and the signature of the chief accountant, is transferred to the warehouse as the basis for release, the second - to the recipient of the materials. Signed by those who released and received material assets.
Analytical and synthetic accounting
At RESO-Garantiya OSJSC, accounting is carried out using the automated program “1C:Enterprise”, using the chart of accounts introduced on January 1, 2001.
In accounting, three types of accounts are used to obtain various information. According to the degree of detail, they are divided into synthetic, analytical and subaccounts.
Synthetic accounts contain generalized indicators about the property, liabilities and operations of an organization for economically homogeneous groups, expressed in monetary terms. Synthetic accounts include: 01 “Fixed assets”; 10 "Materials"; 50 "Cashier"; 51 “Current accounts”; 43 “Finished products”; 41 "Products"; 70 “Settlements with personnel for wages”; 80 “Authorized capital”, etc.
Analytical accounts detail the content of synthetic accounts, reflecting data on certain types of property, liabilities and transactions expressed in natural, monetary and labor measures. In particular, for account 41 “Goods” you should know not only the total quantity of goods, but also the specific presence and location of each type of product or group of goods, and for account 60 “Settlements with suppliers and contractors” - not only the total debt, but also the specific debt for each supplier separately.
Subaccounts (synthetic account of the second order), being intermediate accounts between synthetic and analytical, are intended for additional grouping of analytical accounts within a given synthetic account. Accounting in them is carried out in natural and monetary measures. Several analytical accounts make up one sub-account, and several sub-accounts make up one synthetic account.
Accounting uses synthetic and analytical accounting.
Synthetic accounting - accounting of generalized accounting data on types of property, liabilities and business transactions according to certain economic characteristics, which is maintained on synthetic accounting accounts.
Analytical accounting is accounting that is maintained in personal and other analytical accounting accounts, grouping detailed information about property, liabilities and business transactions within each synthetic account.
Synthetic and analytical accounting are organized so that their indicators control each other and ultimately coincide, which is why records for them are carried out in parallel; entries in analytical accounting accounts are made on the basis of the same documents as entries in synthetic accounting accounts, but with greater detail.
Analytical accounting of calculations for labor remuneration and payroll is carried out in the following main areas:
· for each employee, regardless of the time he worked at the enterprise;
· by type of accrual;
· by sources of payments;
· by structural divisions;
· by type of products produced, services provided, work performed.
The main summary document for calculating wages is the payroll.
Synthetic accounting of settlements with employees for wages is kept on account 70 “Payments for wages”. The accrual of wages and other types of payments is reflected in the credit of account 70.
To summarize information on settlements with suppliers and contractors, the Enterprise uses account 60 “Settlements with suppliers and contractors”. Analytical accounting for account 60 is maintained for each supplier and contractor.
The enterprise has opened the following subaccounts to account 60 “Settlements with suppliers and contractors”:
1- Settlements with suppliers and contractors.
2- Settlements with contractors.
A1 - Calculations for advances issued to suppliers.
A2 - Calculations for advances issued to contractors.
During the month, the entire income from account 60 “Payments by suppliers and contractors” is accumulated in subaccounts 60.1, 60.2, and advances issued are accumulated in subaccounts 60.A1, 60.A2. At the end of each month, payment is closed on subaccounts 62.A1, 62.A2 for receipts on subaccounts 60.1, 60.2.
Account 60 “Settlements with suppliers and contractors” is credited in correspondence with accounts 08 “Investments in non-current assets”, 10 “Materials”, 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses” , 76 TR “Settlements with various debtors and creditors for work, services at their expense”, 97 “Deferred expenses”, 91 “Other income and expenses”.
Accounting for other income and expenses. Account 91 “Other income and expenses” is intended to summarize information on other income and expenses (operating, non-operating) of the reporting period, except for extraordinary income and expenses.
Sub-accounts have been opened to account 91 “Other income and expenses”:
Subaccount 1 - Other income taken into account when determining the tax base, which takes into account receipts of assets recognized as other income (except for extraordinary ones).
Subaccount 2 - Other expenses taken into account when determining the tax base, where expenses are taken into account (except for emergency ones).
Subaccount 4 - Other expenses not taken into account when determining the tax base
Subaccount 5 - Other income from the sale of other property, which reflects income from the sale of fixed assets and materials.
Subaccount 6 - Other expenses from the sale of other property, which reflects expenses associated with the sale of fixed assets and materials.
Subaccount 9 - Balance of other income and expenses.
Entries in subaccounts 91-1 "Other income taken into account when determining the taxable base", 92-1 "Other expenses taken into account when determining the taxable base", 91-4 "Other expenses not taken into account when determining the taxable base", 91-5 " Other income from the sale of other property" and 91-6 "Other expenses from the sale of other property" are made cumulatively during the reporting year. By monthly comparison of debit turnover in subaccounts 92-1, 91-4, 91-6 and credit turnover in subaccounts 91-1, 91-5, the balance of other income and expenses for the reporting month is determined. This balance is written off monthly (with final turnover) from subaccount 91-9 “Balance of other income and expenses” to account 99 “Profits and losses”.
At the end of the reporting year, all sub-accounts opened to account 91 “Other income and expenses” (except for 91-9 “Balance of other income and expenses”) are closed with internal entries to sub-account 91-9 “Balance of other income and expenses”.
Analytical accounting for account 91 “Other income and expenses” is carried out for each type of other income and expenses.
Account 50 “Cash” is intended to summarize information about the availability of funds in the cash register of the enterprise.
Sub-accounts have been opened for account 50 “Cashier”:
1-Cashier in rubles.
2-Cash desk in foreign currency.
3-Cashier. Monetary documents in rubles.
Subaccount 50-1 “Cash in rubles” records the funds in the cash register of the Enterprise in rubles.
Subaccount 50-2 “Cash in foreign currency” records funds in the Company’s cash desk in foreign currency.
On subaccount 50-3 “Cash. Cash documents in rubles" takes into account the Cash documents in the cash register of the Enterprise (Smart cars, Sim cards). Cash documents are taken into account in the amount of actual acquisition costs. Analytical accounting of monetary documents is carried out by their types.
The debit of account 50 “Cash” reflects the receipt of funds and monetary documents at the cash desk of the Enterprise. The credit of account 50 “Cash” reflects the payment of funds and the issuance of monetary documents from the enterprise’s cash desk.
Account 51 “Current account” is intended to summarize information on the availability and movement of funds in the currency of the Russian Federation on the company’s current accounts opened with credit institutions.
The debit of account 51 “Current account” reflects the receipt of funds to the settlement accounts of the Enterprise. The credit of account 51 “Current account” reflects the write-off of funds from the Company’s current accounts.
Transactions on the current account are reflected in accounting on the basis of the credit institution's statements on the current account and the monetary settlement documents attached to them.
Account 52 “Currency account” is intended to summarize information on the availability and movement of funds in foreign currencies on the enterprise’s foreign currency accounts opened with credit institutions in the Russian Federation and abroad.
The debit of account 52 “Currency account” reflects the receipt of funds to the foreign currency accounts of the Enterprise. The credit of account 52 “Currency account” reflects the write-off of funds from the enterprise’s foreign currency accounts.
Transactions on a foreign currency account are reflected in accounting on the basis of the credit institution's current account statements and the monetary settlement documents attached to them.
To summarize information on settlements with buyers and customers, the Enterprise uses account 62 “Settlements with buyers and customers”. Analytical accounting for account 62 is maintained for each invoice presented to buyers (customers), and for settlements using scheduled payments - for each buyer and customer.
At the enterprise, the following sub-accounts have been opened to account 62 “Settlements with buyers and customers”:
1- Settlements with buyers and customers.
2- Settlements with buyers and customers for the retail sale of goods.
3- Settlements with customers for the sale of other products.
4- Settlements with customers for the wholesale sale of goods.
6- Settlements with buyers for the sale of other assets.
A - Calculations for advances received.
During the month, all shipments under account 62 “Settlements with buyers and customers” are accumulated in subaccounts 62.1,62.2,62.3,62.4,62.6, and advances received are accumulated in subaccount 62.A. At the end of each month, payment is closed on subaccount 62.A for shipment on subaccounts 62.1,62.2,62.3,62.4,62.6.
Account 62 “Settlements with buyers and customers” is debited in correspondence with accounts 90 “Sales”, 91 “Other income and expenses”
Accounting for production costs and calculating the cost of services
The organization of accounting for production costs is based on the following principles: the invariability of the adopted methodology for accounting for production costs and calculating the cost of production throughout the year; completeness of reflection in the accounting of business transactions; correct attribution of expenses and income to reporting periods; differentiation in accounting for current production costs and capital investments; regulation of the composition of product costs.
One of the main conditions for obtaining reliable information about the cost of production is a clear definition of the composition of production costs.
In our country, the composition of production costs is regulated by the state. The basic principles for the formation of this composition are defined in the Law of the Russian Federation “On the income tax of enterprises and organizations” and are specified in the Regulations on the composition of costs with amendments and additions.
For the organization of accounting of production costs, the choice of the nomenclature of synthetic and analytical production accounts and calculation objects is of great importance.
In small organizations, to account for production costs, as a rule, they use accounts 20 “Main production”, 26 “General business expenses”, 31 “Deferred expenses” or only account 20.
By place of origin
By product type
By type of expense
Labor costs;
Deductions for wages;
Depreciation of fixed assets;
Of great importance for the correct organization of accounting for production costs is their scientifically based classification. Production costs are grouped according to their place of origin, types of products and types of expenses.
By place of origin costs are grouped by production, workshop, site and other structural divisions of the enterprise. This grouping of costs is necessary for organizing cost accounting and determining the production cost of products.
By type of service costs are grouped to calculate their cost.
By type of expense costs are grouped by cost elements and costing items.
The enterprise's costs for production consist of the following elements:
Material costs (minus the cost of returnable waste);
Labor costs;
Deductions for wages;
Contributions for social needs;
Depreciation of fixed assets;
Other expenses (postal and telegraphic, telephone, travel expenses, etc.).
This grouping is uniform and mandatory for all sectors of the national economy. Grouping costs by economic elements shows what exactly is spent on production, what is the ratio of individual cost elements in the total amount of costs. At the same time, the elements of material costs reflect only purchased materials, products, fuel and energy. Remuneration and contributions for social needs are reflected only in relation to personnel of the main activity.
To calculate the cost of individual types of products, the organization's costs are grouped and taken into account according to costing items. The basic provisions for planning, accounting and calculating the cost of production at industrial enterprises establish a standard grouping of costs by costing items, which can be presented in the following form:
1. "Raw materials";
2. "Returnable income";
3. “Purchased products, semi-finished products and production services of third-party enterprises and organizations”;
4. “Fuel and energy for technological purposes”;
5. “Wages of production workers”;
6. “Deductions for social needs”;
7. “Expenses for preparation and development of production”;
8. "General production expenses";
9. "General running costs";
10. "Defects in production";
11. “Other production costs”;
12. "Business expenses."
The total of the first eleven articles forms the production cost of services
RESO-Garantiya IJSC establishes the following grouping of costs:
1. "Material costs"
2. "Wage"
3. "ESN"
4. "Social Insurance Fund.NS"
5. "Rent a room"
6. "Electricity"
8. “Indirect costs” (account 26+ account 91)
Balance plan
This section of the financial plan reflects the state of assets and liabilities of RESO-Garantiya Insurance Company at the end of 2003. In preparing the balance sheet, the estimated results of the income and expenditure plan and the cash receipts and payments plan are used. The balance sheet is an account of assets and liabilities at the end of the first year of operation, the difference (balance) of which gives an estimate of the enterprise's own capital value. The balance sheet plan is presented in Table 18.
Plan for sources and use of funds
This section of the financial plan shows how the funds received by RESO-Garantia Insurance Company as income from business activities and from other sources (if any) are spent. Its goal is to reveal the main sources of funds of the enterprise and show how they are spent in the process of entrepreneurial activity.
The main source of funds for RESO-Garantiya Insurance Company is the enterprise's own funds, which include the authorized capital and net profit. The company does not plan to use long-term loans in the first year of operation and does not intend to carry out any non-operating operations. Accordingly, the main expense item for RESO-Garantiya Insurance Company will be the increase in assets.
Table. Balance sheet plan of RESO-Garantiya Insurance Company.
| Assets |
|
| 1. Liquid assets, total |
|
| including: |
|
| 1.1. Cash |
|
| 1.2. Accounts receivable |
|
| 1.3. Finished goods inventories |
|
| 1.4. Stocks of raw materials and supplies |
|
| 2. Illiquid assets, total |
|
| including: |
|
| 2.1. Equipment |
|
| 2.2. Depreciation |
|
| 2.3. Land |
|
| Total assets |
4 164 854 |
Liabilities and equity |
|
| 1. Current liabilities, total |
|
| including: |
|
| 1.1. Accounts payable |
|
| 2. Insurance reserves |
|
| 2.1. Life insurance reserves |
|
| 2.2. Unearned premium reserve |
|
| 2.3. Loss reserves: · reserve for declared but unresolved losses; · reserve for incurred but unreported losses. |
|
| 3. Long-term liabilities, total |
|
| Total liabilities |
|
| 4. Own capital, total |
|
| including: |
|
| 4.1. retained earnings |
|
| Total liabilities and equity |
4 164 854 |
Management accounting system
Setting up a management accounting system is a key issue in the formation of the management system of any company. The main difficulty of this process lies in the fact that already at the first stage of the company’s development it is necessary to create a system focused both on solving the problems of the current management of an extensive, intensively developing company, and providing the ability to quickly adapt to the principles of operation of a universal company. Not only the effectiveness of decisions made, but also the total costs of creating and maintaining the system itself largely depends on the correctness of setting tasks for the development and implementation of a management accounting system. Taking this factor into account is of great importance, especially against the backdrop of the expected growth in the number of branches, agent networks and the need for comprehensive automation of the processes of collecting and processing information.
Management accounting is a subsystem of the corporate-wide system for collecting and processing data. When creating a management accounting system, it is necessary, on the one hand, to clearly distinguish between the functions of management and accounting (financial) accounting within the framework of existing systems, and on the other, to strive to create a unified document flow system for the enterprise, which includes:
1. Schemes of information flows of the company (with a distinction between documentary and non-documentary flows).
2. A complete set of document layouts and data formats indicating delivery deadlines, authorization procedures, access rights and responsibilities.
3. A set of instructions for filling out documentary forms and processing information coming from other departments.
The lack of a clearly formalized document flow system not only complicates control and reduces the responsibility of workers, but also creates significant problems in automating the increasingly labor-intensive processes of collecting and processing information. Savings on creating a unified document flow system subsequently lead to very significant costs, for example, associated with the lack of information gateways between local accounting and production planning information systems.
The development of the document management system is planned to be carried out throughout the planning period. At the stage of creating a company (the first quarter of the planning period), it is necessary to formalize the documents required for accounting. During the captive period of the company's development (the first and second years of the planning period), the document flow system will be formed in parallel with the implementation of the comprehensive automation project of the insurance company.
Accounting for costs of production and sales of products
The costs associated with the production and sale of RESO-Garantiya Insurance Company include:
Direct expenses as part of material costs :
Raw materials and supplies, production services.
Raw materials and materials, production services used in the production of goods in auxiliary production, sold externally and used for the production process (heat energy, construction shop products, etc., except for raw materials and materials when used in routine and major repairs of equipment of these materials) .
Labor costs personnel involved in the process of primary and auxiliary production of goods (Article 255 of the Tax Code of the Russian Federation).
Unified social tax, accrued on the specified amounts of labor costs.
Amounts of accrued depreciation for fixed assets used in the production of goods of ordinary activity and auxiliary production . As such, depreciation of fixed assets of all production divisions and auxiliary production shops is accepted.
The amount of direct expenses incurred in the reporting (tax) period, taking into account the direct expenses remaining in the work in progress, GP at the beginning of the month, refers to the expenses of the current reporting (tax) period, with the exception of the amounts of direct expenses distributed to the balances of work in progress, finished products for stock at the end of the month.
Indirect costs :
Material costs in particular:
1) for the acquisition of raw materials and (or) materials used in the production of goods (performance of work, provision of services) and (or) forming their basis or being a necessary component in the production of goods (performance of work, provision of services).
2) for the purchase of materials for packaging and other preparation of manufactured and sold goods (including pre-sale preparation);
3) for the purchase of tools, devices, equipment, instruments, laboratory equipment, work clothes and other means of individual and collective protection provided for by the legislation of the Russian Federation, and other property that is not depreciable property.
4) for the purchase of components undergoing installation and semi-finished products undergoing additional processing;
5) for the purchase of fuel, water and energy of all types, spent on technological purposes, production of all types of energy, heating of buildings, as well as costs for transformation and transmission of energy;
6) for the purchase of works and services of a production nature, performed by third-party organizations or individual entrepreneurs, as well as for the performance of these works by structural divisions of the enterprise.
7) related to the maintenance and operation of fixed assets and other property for environmental purposes (including costs associated with the maintenance and operation of treatment facilities, filters and other environmental facilities, costs of wastewater treatment, the formation of sanitary protection zones in accordance with the current state sanitary -epidemiological rules and regulations)
Labor costs of the AUP, personnel involved in storage, procurement, and sales of products;
Depreciation of fixed assets not related to the production process and intangible assets;
Repair costs;
Expenses for compulsory and voluntary property insurance;
and other costs associated with production and sales.
The amount of indirect costs for production and sales incurred in the reporting (tax) period is fully included in the expenses of the current reporting (tax) period, taking into account the requirements provided for by this code.
Expenses for the sale of other property include :
· The cost of property at the purchase price, recorded in the warehouse at the average cost.
· Costs associated with sales: costs of storage, maintenance and transportation of the property being sold (clause 1.sub.2 of Article 268 of the Tax Code of the Russian Federation).
Expenses for the sale (disposal) of depreciable property include :
· Residual value of depreciable property at the time of sale.
· Costs associated with sales - costs of storage, maintenance and transportation of the property being sold (Clause 1.Clause 1 of Article 268 of the Tax Code of the Russian Federation).
· Expenses associated with the disposal of fixed assets - expenses for the liquidation of fixed assets being decommissioned, including the amount of underaccrued depreciation in accordance with the established useful life (paragraph 16 of article 323, paragraph 1 of paragraph 8 of article 265 of the Tax Code of the Russian Federation).
Costs of selling purchased goods
Costs for the sale of purchased goods are divided into direct and indirect:
1). Direct costs related to the balance of goods in the warehouse include:
· the cost of purchased goods sold in a given reporting (tax) period, determined by the average cost. The cost of purchased goods shipped but not sold at the end of the month is not included in expenses associated with production and sales until they are sold (Article 320 of the Tax Code of the Russian Federation).
· transportation costs for delivery of purchased goods to the Company’s warehouse, provided that these costs are not included in the purchase price of these goods.
Transport costs related to the balance of goods in the warehouse are determined by the average percentage for the current month, taking into account the carryover balance at the beginning of the month, calculated using a special calculation. (Article 320)
2). Indirect costs (distribution costs) include:
Costs for product certification;
Costs for obtaining a transaction passport;
Payment for banks performing the functions of currency control agents;
Loss of goods within the limits of natural loss and technical costs;
Telephone subscription fee;
Payment for electricity;
Payment for heat energy, water supply and sewerage;
Labor costs;
UST deductions;
Cost of fuel and lubricants;
Taxes and fees.
Other expenses. And etc.
The cost of assigning the right of claim is - the cost of goods sold or the amount of expenses for acquiring the specified right to claim the debt.
Expenses upon sale (or other disposal) of securities (bills of exchange)) , including investment units of a mutual investment fund, are determined based on the purchase price of the security (including the costs of its acquisition), the costs of its sale, the amount of discounts on the estimated value of investment shares, the amount of accumulated interest (coupon) income paid by the taxpayer to the seller of the security paper. In this case, the expense does not include the amounts of accumulated interest (coupon) income previously taken into account for tax purposes. .
Expenses when renting out property is the cost of maintaining the property transferred under a rental (leasing) agreement (including depreciation on this property).
FEDERAL AGENCY FOR EDUCATION GOU VPO
"Moscow State Forest University"
DEPARTMENT OF ACCOUNTING. ANALYSIS AND AUDIT OF ENTERPRISES
PRODUCTION PRACTICE REPORT
Completed by 5th year student gr. ED-53b
Ananskaya Natalia Alekseevna
Checked by the Head of Practice from MSUL
Head of practice from the enterprise
Kondakova V.G.
Moscow 2009.
Bibliography
1. Federal Law “On Accounting” dated November 21, 1996 No. 129-FZ.M., 1996 (as amended on July 23, 1998)
2. Civil Code of the Russian Federation
3. Tax Code of the Russian Federation (Parts 1,2)
Introduction. 3
1 General characteristics of the organization OJSC IC "PARI". 4
2 Production service. 8
3 Marketing service. 20
4 Personnel service. 31
5 Financial service………………………………………………………………………………………… 48
Conclusion. 62
List of sources used. 63
Applications…………………………………………………………………………………65
Introduction
The purpose of the pre-diploma internship was to consolidate in practical activities the knowledge, skills and abilities acquired during the training process, as well as to collect information for writing a diploma project.
In accordance with the goal, the following tasks are set:
Study the principles of the organization;
Conduct a review of the insurance industry;
Study the structure and functions of the branch;
Analyze the organizational structure of the enterprise;
Determine the functions of the HR department, assess the human resources of the enterprise;
Assess the financial condition of the enterprise.
The object of pre-graduation practice is a branch of the insurance company OJSC IC "PARI".
This report contains general information about the enterprise where the pre-diploma industrial practice was completed.
The sources of information for the study are: annual financial statements for 2007 and 2009, profit and loss statements for 2007 and 2009, regulatory documents and other sources. Particular attention was paid to familiarization with the form of financial statements for the main indicators of economic activity.
1 General characteristics of the organization OJSC IC "PARI"
OJSC IC "PARI" is engaged in insurance activities. From the point of view of types of services, the enterprise provides intangible services. This organization is located at the address: Rostov-on-Don, Krasnoarmeyskaya street 146. The legal form of the organization is Open Joint Stock Company. Form of ownership - commercial. The purpose of OJSC IC "PARI" in accordance with the Charter is to make a profit.
IC "PARI" was founded on March 3, 1992 in Moscow. Since 1994 he has a permanent license from Rosstrakhnadzor. The largest reinsurance companies are: Munich Re, Swiss Re, Hannover Re, SCOR.
Today IC "PARI" is one of the largest universal insurance companies, licensed to provide 49 types of voluntary and compulsory insurance. The company has developed a regional network represented in major Russian cities: Nizhny Novgorod, Novosibirsk, Perm, Ryazan, Rostov-on-Don, Samara, St. Petersburg, Saratov. IC "PARI" is one of the 100 largest insurance companies based on the results of 2009 and ranks 69th.
IC "PARI" provides a wide range of insurance services for both legal entities and individuals. The company has chosen the following priority types of insurance:
· cargo insurance;
· mortgage insurance;
· property insurance.
Insurance services are designed for any client who is aware of the need for insurance and its protective function.
IC "PARI" offers a wide selection of different insurance products:
· VHI - voluntary medical insurance;
· OSAGO - compulsory motor vehicle insurance
responsibility;
· car insurance – CASCO (car insurance against damage and theft), DSAGO (voluntary motor third party liability insurance), insurance of drivers and passengers against accidents, insurance against mechanical and electrical breakdowns, insurance of car ownership, insurance of company fleets, comprehensive car insurance.
· cargo insurance;
· insurance of containers (standard dry cargo general purpose, open platform containers with end walls, tank containers, tank containers and others;
· liability insurance (auditors, owners and operators of hydraulic structures, owners and operators of dangerous technical structures, medical institutions, appraisers, construction companies, shipowners, tourism operators, manufacturers of goods and services, legal entities, warehouse operators, liability for failure to fulfill government contracts);
· title insurance – protection of the owner’s interests in the event of applicants for his property;
· insurance of losses from production interruptions;
· insurance of risks of non-fulfillment of contractual obligations;
· environmental insurance - voluntary and compulsory state insurance of legal entities and citizens, their property and income in the event of environmental and natural disasters, accidents and catastrophes;
· insurance of expenses for liquidation of emergency situations;
· insurance of employees against accidents;
· animal insurance – insurance of sports and breeding horses;
· insurance of apartments, houses;
· insurance of bank cells, etc. .
Most of the range consists of car insurance and cargo insurance packages. This is due to the fact that these types of property insurance are less unprofitable and payments for them occur tens of times less frequently than for compulsory motor liability insurance.
The volume of insurance premiums of IC "PARI" (Fig. 1.1) has been steadily increasing in recent years, but in 2009 they decreased due to the economic crisis in the country, which entailed a trend of deferred consumer demand for various types of services.
Rice. 1.1 – Dynamics of the volume of insurance premiums in OJSC IC "PARI"
The PARI insurance company has set itself 30 priority strategic goals. These goals lie in the areas of finance, economics, relationships with the market, with clients and staff, as well as in the area of business processes carried out by the company.
In the group of strategic goals in the field of “Finance and Economics”, the company, among others, included increasing its own funds, repeatedly exceeding the level of financial reliability and solvency above the market average, optimizing the level of costs and others.
As part of the goals of the “Market and Clients” block, the company intends to increase the share of new clients. The company will also seek to increase the number of regular customers. Other goals include increasing the company’s shares in certain insurance submarkets, increasing the level of cross-marketing and others.
The block of goals “Business Processes” includes improving the quality of underwriting, automating customer service processes, transferring the corporate customer relationship management (CRM) system to higher levels, etc.
The group of strategic goals “Infrastructure and Employees” includes goals such as increasing labor productivity, achieving compliance of the system of motivation and stimulation of labor with the set strategic objectives, etc. .
IC "PARI" is a member of the following trade unions and associations:
· All-Russian Union of Starkhovshchikov;
· National Insurance Guild;
· Russian Union of Motor Insurers;
· Moscow Chamber of Commerce and Industry;
· Rostov Chamber of Commerce and Industry;
· Russian Book Union;
· Volga Logistics Association;
Table 3
At an insurance company
| Contents of practice | Number of days |
| Study of the characteristic features of the organization and activities of the insurance company under study; (form of ownership, availability of a license, organizational structure, types of insurance services, insurance portfolio, organization of remuneration, management) | |
| Analysis of insurance payments and insurance payments over a number of years | |
| Studying the process of formation of insurance, reserve and reserve funds. Determining the financial stability of an insurance company | |
| Studying the value of net rates, gross rates, loads on net rates, methods of their calculation and application in various types of insurance | |
| Studying the process of organizing and various types of insurance: -personal; -property; -responsibility: -business risks | |
| Introduction to the system of taxation of income from insurance activities | |
| Planning and forecasting of insurance operations. Reinsurance opportunities | |
| Assessing the effectiveness of financing preventive measures | |
| Insurance company accounting and reporting | |
| Completing an individual task | |
| Preparation of a report on the internship | |
| Total: |
Studying the characteristic features of the organization and activities of the insurance company under study (place of internship)
When undergoing practical training in an insurance company, students must become familiar with the organizational and legal form of a business entity, the types of services provided, the objects of insurance activities, study the scope of the insurance field, and the insurance portfolio, forms and systems of remuneration, management structure, etc.
Research the dynamics of insurance payments and insurance payments, the formation of insurance and reserve funds, draw up appropriate tables, and build graphs and diagrams based on them. Determine the frequency of occurrence of insured events, calculate the loss ratio of the insured amount, analyze current tariff rates, clarify their validity,
When studying the financial foundations of insurance activities, it is necessary to calculate for analysis and evaluation: coefficients of financial stability of the insurance company. To study the use and possibilities of reinsurance as a method of strengthening the financial stability of insurance operations. Get acquainted with the investment activities of the insurance company, its effectiveness and results. Assess the size of the insurance company's profit, its dynamics, sources and purpose.
Familiarity with the methodology of various types of insurance (personal, property, liability, business risks).
When familiarizing yourself with the methodology for conducting personal insurance, special attention should be paid to the construction of tariffs (for mixed life insurance, in connection with loss of health from an accident, for insurance of children, in case of death, etc.). As an example, perform your own calculations, having previously studied the tables of mortality and average life expectancy as the basis for constructing tariff rates. Identify compulsory and voluntary personal insurance, determine the place and role of social insurance.
Of particular importance is the study of compulsory health insurance, the sources of which are funds allocated by business entities from the wage fund and which are accumulated in territorial compulsory medical insurance funds, with redistribution to medical insurance companies in amounts equal to the number of policy holders in a given territory, multiplied by the per capita standard ( different for workers, retirees, students, etc.). Insurance companies, in turn, pay from these funds for the services of medical institutions provided to the population under policies. Here attention should be paid to studying the mechanism of insurance expertise to verify the quality of services provided and the reliability of the amounts presented for payment.
The study of issues related to property insurance should be aimed at:
1. methods of assessing property,
2. determination of the insured amount (through insurance coverage).
3.calculation of insurance payments (through the use of methods for calculating net and gross rates),
4. determination of the fact and amount of damage upon the occurrence of an insured event, drawing up an insurance act.
5.rules for concluding an insurance contract, issuing an insurance certificate (policy),
6.organization of preventive measures.
Liability insurance involves studying its essence and purpose, the immediate purpose of which is insurance protection of the economic interests of potential tortfeasors. For this type of insurance, experience should be studied:
1. insurance of civil liability of trans owners
tailors' means;
2.liability insurance in case of damage to
the process of economic and professional activity;
3.credit risk insurance;
4.environmental insurance.
When studying business risk insurance, you need to take into account that it should be aimed at protecting both its final results and various factors that ensure the achievement of planned goals. Consequently, through insurance, a guarantee should be created against the surprises that await every business executive in a market economy. It is advisable to get acquainted with the existing contracts for this type of insurance, the methodology for calculating insurance payments for the formation of an insurance portfolio, and the amount of insurance compensation.
This type of insurance includes insurance of commercial risks, the object of which is the commercial activity of the insured, which involves investing money and other resources in any type of production, work or services and receiving income from these investments after a certain period of time.
You should learn more about the objects of insurance protection and insurance risks:
1. insurance against losses due to interruptions in production (caused by a stoppage of production due to the influence of various factors: lack of electricity, fuel, water, accidents on lines, etc.). The amount of damage here largely depends on the duration of the interruption in production.
2. insurance of risks of new equipment and technology (this is insurance of the equipment itself, installations, lines, in case of their failure, disruption, death), as well as insurance against unforeseen adverse consequences caused by the introduction of technological innovations or their destruction, stoppages, therefore here there are indirect losses in the form of additional expenses and lost profits.
3. insurance of exchange and currency risks. Credit risk insurance. Non-payment risk insurance. Insurance of investment activities, etc.
Taxation, planning, accounting and reporting
Familiarize yourself with the types of taxes and fees paid, their rates and objects of taxation with preferential treatment in the insurance company under study.
Study the basics of long-term and annual planning of the activities of an insurance company, incl. methodology for planning the receipt of insurance payments, the procedure for drawing up a financial plan. Assess the use of funds for preventive measures.
Familiarize yourself with the setup, forms and types of accounting, the procedure for drawing up accounting and statistical reporting.
