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Applying the Cash Flow Method in Estimating the Value of Insurance Company
Baranov A. L.

Baranov, Andrii L. (2019) “Applying the Cash Flow Method in Estimating the Value of Insurance Company.” Business Inform 10:232–237.
https://doi.org/10.32983/2222-4459-2019-10-232-237

Section: Finance, Money Circulation and Credit

UDC 368.03:657.631.6

Abstract:
The article is aimed at researching the method of cash flows and features of its use in the estimation of the value of insurance company. The impact of the specifics of the insurance business on the process of estimating the value of insurance company by means of the profitable approach is considered. It is identified that an estimation of the value of insurance company can be more appropriate when using the cash flow to the equity. In order to define the value of the equity of an insurance company, the need to consider the cash flow from the insurance business as a whole, without dividing into activity types, is substantiated. The algorithm for calculating cash flow to the insurer’s equity is defined. The proposed approach to defining the cash flow to the equity can be used to analyze the efficiency of insurance activities, substantiate new projects of insurance company, estimate and manage the value of insurance company. Prospect for further research in this direction is elaboration of a detailed methodology for defining the value of insurance company.

Keywords: cash flow, insurance company, valuation, equity, profitable approach.

Tabl.: 2. Formulae: 1. Bibl.: 8.

Baranov Andrii L. – Doctor of Sciences (Economics), Professor, Head of the Department, Department of Innovative Business Technologies, Kyiv National Economic University named after Vadym Hetman (54/1 Beresteiskyi Ave., Kyiv, 03057, Ukraine)
Email: [email protected]

List of references in article

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Yepifanov, A. O. et al. Vartist bankivskoho biznesu [The Cost of Banking]. Sumy: DVNZ «UABS NBU», 2011.
Ivasiv, I. B. Upravlinnia vartistiu banku [Bank Value Management]. Kyiv: KNEU, 2008.
Mendrul, O. H. Upravlinnia vartistiu pidpryiemstv [Enterprise Cost Management]. Kyiv: KNEU, 2002.
Momot, T. V. Vartisno-oriientovane korporatyvne upravlinnia: vid teorii do praktychnoho vprovadzhennia [Value-oriented Corporate Governance: From Theory to Practical Implementation]. Kharkiv: KhNAMH, 2006.

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